SampleSumo: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SampleSumo
Largest movements
- Cash +€13,999
up €13,999 (+15.0%), from €93,099 to €107,098
mainly Net result for the year (+€14,622) and Other debts (+€5,731)
- Receivables within one year +€1,298
up €1,298 (+16.1%), from €8,084 to €9,382
of which Trade receivables: +€743
- Reserves +€10,000
up €10,000 (+31.4%), from €31,860 to €41,860
of which Distributable reserves: +€10,000
- Other debts +€5,731
new in 2025: €5,731
- Profit (loss) carried forward -€1,378
down €1,378 (-3.2%), from €43,495 to €42,117
- Gross operating margin -€12,193
down €12,193 (-42.6%), from €28,604 to €16,411
- Financial income +€355
up €355 (+49.5%), from €716 to €1,070
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,646 | €122,880 | +€14,234 | +13.1% |
| Fixed assets | 21/28 | €1,447 | €251 | -€1,196 | -82.6% |
| Tangible fixed assets | 22/27 | €1,447 | €251 | -€1,196 | -82.6% |
| Furniture and vehicles | 24 | €1,447 | €251 | -€1,196 | -82.6% |
| Current assets | 29/58 | €107,199 | €122,628 | +€15,430 | +14.4% |
| Amounts receivable within one year | 40/41 | €8,084 | €9,382 | +€1,298 | +16.1% |
| Trade receivables | 40 | €8,052 | €8,795 | +€743 | +9.2% |
| Other amounts receivable | 41 | €32 | €587 | +€555 | +1729.2% |
| Cash at bank and in hand | 54/58 | €93,099 | €107,098 | +€13,999 | +15.0% |
| Deferred charges and accrued income | 490/1 | €6,015 | €6,148 | +€133 | +2.2% |
| Total equity and liabilities | 10/49 | €108,646 | €122,880 | +€14,234 | +13.1% |
| Equity | 10/15 | €107,541 | €116,163 | +€8,622 | +8.0% |
| Contributions | 10/11 | €32,186 | €32,186 | = | 0.0% |
| Reserves | 13 | €31,860 | €41,860 | +€10,000 | +31.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €40,000 | +€10,000 | +33.3% |
| Profit (loss) carried forward | 14 | €43,495 | €42,117 | -€1,378 | -3.2% |
| Amounts payable | 17/49 | €1,105 | €6,717 | +€5,612 | +508.0% |
| Amounts payable within one year | 42/48 | €1,105 | €6,717 | +€5,612 | +508.0% |
| Trade debts | 44 | €105 | - | -€105 | |
| Suppliers | 440/4 | €105 | - | -€105 | |
| Taxes, remuneration and social security | 45 | €1,000 | €985 | -€15 | -1.5% |
| Taxes | 450/3 | €1,000 | €985 | -€15 | -1.5% |
| Other amounts payable | 47/48 | - | €5,731 | +€5,731 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,196 | €1,196 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €28,604 | €16,411 | -€12,193 | -42.6% |
| Operating profit (loss) | 9901 | €26,880 | €14,671 | -€12,209 | -45.4% |
| Financial income | 75/76B | €716 | €1,070 | +€355 | +49.5% |
| Recurring financial income | 75 | €716 | €1,070 | +€355 | +49.5% |
| Financial charges | 65/66B | €104 | €140 | +€37 | +35.3% |
| Recurring financial charges | 65 | €104 | €140 | +€37 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €27,493 | €15,601 | -€11,891 | -43.3% |
| Income taxes | 67/77 | €1,021 | €979 | -€42 | -4.1% |
| Profit (loss) for the period | 9904 | €26,472 | €14,622 | -€11,850 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,472 | €14,622 | -€11,850 | -44.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.