SUM PROD: 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 PROD
Largest movements
- Receivables within one year +€4,040
up €4,040 (+15.1%), from €26,841 to €30,881
of which Trade receivables: +€2,342
- Profit (loss) carried forward +€5,024
up €5,024 (+25.3%), from €19,824 to €24,848
- Tax, wage and social debts -€1,671
down €1,671 (-27.0%), from €6,181 to €4,509
of which Taxes: -€3,821
- Gross operating margin +€8,382
up €8,382 (+696.1%), from €1,204 to €9,587
- Financial charges +€2,695
up €2,695 (+2810.7%), from €96 to €2,791
- Financial income +€1,300
up €1,300 (+1299.5%), from €100 to €1,400
- Taxes +€1,219
up €1,219 (+641.4%), from €190 to €1,409
- Other operating charges -€510
down €510 (-25.4%), from €2,013 to €1,502
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 | €29,491 | €33,151 | +€3,660 | +12.4% |
| Fixed assets | 21/28 | €259 | - | -€259 | |
| Tangible fixed assets | 22/27 | €259 | - | -€259 | |
| Furniture and vehicles | 24 | €259 | - | -€259 | |
| Current assets | 29/58 | €29,232 | €33,151 | +€3,919 | +13.4% |
| Amounts receivable within one year | 40/41 | €26,841 | €30,881 | +€4,040 | +15.1% |
| Trade receivables | 40 | €1,476 | €3,818 | +€2,342 | +158.7% |
| Other amounts receivable | 41 | €25,365 | €27,063 | +€1,698 | +6.7% |
| Cash at bank and in hand | 54/58 | €2,392 | €2,270 | -€121 | -5.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €29,491 | €33,151 | +€3,660 | +12.4% |
| Equity | 10/15 | €21,824 | €26,848 | +€5,024 | +23.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,824 | €24,848 | +€5,024 | +25.3% |
| Amounts payable | 17/49 | €7,667 | €6,303 | -€1,364 | -17.8% |
| Amounts payable within one year | 42/48 | €7,667 | €6,065 | -€1,602 | -20.9% |
| Trade debts | 44 | €1,487 | €1,556 | +€70 | +4.7% |
| Suppliers | 440/4 | €1,487 | €1,556 | +€70 | +4.7% |
| Taxes, remuneration and social security | 45 | €6,181 | €4,509 | -€1,671 | -27.0% |
| Taxes | 450/3 | €5,231 | €1,409 | -€3,821 | -73.1% |
| Remuneration and social security | 454/9 | €950 | €3,100 | +€2,150 | +226.3% |
| Accrued charges and deferred income | 492/3 | - | €238 | +€238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €262 | €259 | -€3 | -1.2% |
| Other operating charges | 640/8 | €2,013 | €1,502 | -€510 | -25.4% |
| Gross operating margin | 9900 | €1,204 | €9,587 | +€8,382 | +696.1% |
| Operating profit (loss) | 9901 | -€1,071 | €7,825 | +€8,896 | |
| Financial income | 75/76B | €100 | €1,400 | +€1,300 | +1299.5% |
| Recurring financial income | 75 | €100 | €1,400 | +€1,300 | +1299.5% |
| Financial charges | 65/66B | €96 | €2,791 | +€2,695 | +2810.7% |
| Recurring financial charges | 65 | €96 | €2,791 | +€2,695 | +2810.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,067 | €6,434 | +€7,500 | |
| Income taxes | 67/77 | €190 | €1,409 | +€1,219 | +641.4% |
| Profit (loss) for the period | 9904 | -€1,257 | €5,024 | +€6,281 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,257 | €5,024 | +€6,281 |
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 30 September 2026 via checked.be.