SUM CONSULTING: 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.
SUM CONSULTING
Largest movements
- Receivables within one year +€19,036
up €19,036 (+270.1%), from €7,049 to €26,085
of which Other amounts receivable: +€15,493
- Tangible fixed assets -€9,393
down €9,393 (-5.8%), from €162,496 to €153,103
of which Furniture and vehicles: -€5,426
- Profit (loss) carried forward +€38,527
up €38,527 (+79.2%), from €48,638 to €87,164
- Trade debts -€13,839
down €13,839 (-55.5%), from €24,948 to €11,109
- Other debts -€13,079
no longer reported in 2025 (was €13,079)
- Debts after one year -€5,257
down €5,257 (-6.0%), from €88,277 to €83,021
- Gross operating margin -€5,486
down €5,486 (-7.8%), from €70,781 to €65,295
- Other operating charges -€3,617
down €3,617 (-63.5%), from €5,700 to €2,083
- Financial charges -€1,519
down €1,519 (-24.5%), from €6,200 to €4,681
- Taxes -€1,378
down €1,378 (-11.5%), from €11,993 to €10,615
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 | €202,212 | €209,843 | +€7,631 | +3.8% |
| Fixed assets | 21/28 | €162,496 | €153,103 | -€9,393 | -5.8% |
| Tangible fixed assets | 22/27 | €162,496 | €153,103 | -€9,393 | -5.8% |
| Land and buildings | 22 | €152,069 | €148,102 | -€3,967 | -2.6% |
| Furniture and vehicles | 24 | €10,427 | €5,001 | -€5,426 | -52.0% |
| Current assets | 29/58 | €39,716 | €56,740 | +€17,023 | +42.9% |
| Amounts receivable within one year | 40/41 | €7,049 | €26,085 | +€19,036 | +270.1% |
| Trade receivables | 40 | €1,685 | €5,228 | +€3,543 | +210.3% |
| Other amounts receivable | 41 | €5,364 | €20,857 | +€15,493 | +288.8% |
| Current investments | 50/53 | €1,300 | €1,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,617 | €29,355 | -€1,263 | -4.1% |
| Deferred charges and accrued income | 490/1 | €750 | - | -€750 | |
| Total equity and liabilities | 10/49 | €202,212 | €209,843 | +€7,631 | +3.8% |
| Equity | 10/15 | €52,638 | €91,164 | +€38,527 | +73.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,638 | €87,164 | +€38,527 | +79.2% |
| Amounts payable | 17/49 | €149,575 | €118,678 | -€30,896 | -20.7% |
| Amounts payable after more than one year | 17 | €88,277 | €83,021 | -€5,257 | -6.0% |
| Financial debts | 170/4 | €88,277 | €83,021 | -€5,257 | -6.0% |
| Amounts payable within one year | 42/48 | €61,297 | €35,658 | -€25,640 | -41.8% |
| Current portion of amounts payable after more than one year | 42 | €5,014 | €5,257 | +€243 | +4.8% |
| Trade debts | 44 | €24,948 | €11,109 | -€13,839 | -55.5% |
| Suppliers | 440/4 | €24,948 | €11,109 | -€13,839 | -55.5% |
| Taxes, remuneration and social security | 45 | €18,256 | €19,292 | +€1,036 | +5.7% |
| Taxes | 450/3 | €18,256 | €19,292 | +€1,036 | +5.7% |
| Other amounts payable | 47/48 | €13,079 | - | -€13,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,854 | €9,393 | -€461 | -4.7% |
| Other operating charges | 640/8 | €5,700 | €2,083 | -€3,617 | -63.5% |
| Gross operating margin | 9900 | €70,781 | €65,295 | -€5,486 | -7.8% |
| Operating profit (loss) | 9901 | €55,227 | €53,820 | -€1,408 | -2.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €6,200 | €4,681 | -€1,519 | -24.5% |
| Recurring financial charges | 65 | €6,200 | €4,681 | -€1,519 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €49,027 | €49,142 | +€115 | +0.2% |
| Income taxes | 67/77 | €11,993 | €10,615 | -€1,378 | -11.5% |
| Profit (loss) for the period | 9904 | €37,034 | €38,527 | +€1,493 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,034 | €38,527 | +€1,493 | +4.0% |
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 4 October 2026 via checked.be.