Sum-y Consultancy: what changed
Two financial 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-y Consultancy
Largest movements
- Cash -€90,143
down €90,143 (-85.3%), from €105,646 to €15,503
mainly Debts after one year (-€63,958) and Investment in fixed assets (net) (-€36,432)
- Tangible fixed assets +€22,084
up €22,084 (+6.2%), from €357,754 to €379,837
of which Furniture and vehicles: +€31,477
- Deferred charges and accrued income +€18,500
new in 2025: €18,500
- Debts after one year -€63,958
down €63,958 (-17.3%), from €370,220 to €306,263
of which Other amounts payable: -€79,413
- Reserves +€22,527
up €22,527 (+41.9%), from €53,714 to €76,241
- Tax, wage and social debts -€11,702
down €11,702 (-48.3%), from €24,212 to €12,510
- Financial charges +€8,443
up €8,443 (+233%), from €3,631 to €12,074
- Depreciation +€4,102
up €4,102 (+40.0%), from €10,246 to €14,349
- Taxes -€2,615
down €2,615 (-35.2%), from €7,438 to €4,823
- Gross operating margin +€1,797
up €1,797 (+3.4%), from €53,596 to €55,393
- Other operating charges -€913
down €913 (-36.1%), from €2,533 to €1,620
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.
Derived cash bridge
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 | €464,376 | €414,612 | -€49,764 | -10.7% |
| Fixed assets | 21/28 | €357,754 | €379,837 | +€22,084 | +6.2% |
| Tangible fixed assets | 22/27 | €357,754 | €379,837 | +€22,084 | +6.2% |
| Land and buildings | 22 | €345,606 | €336,212 | -€9,394 | -2.7% |
| Furniture and vehicles | 24 | €12,148 | €43,625 | +€31,477 | +259% |
| Current assets | 29/58 | €106,622 | €34,775 | -€71,848 | -67.4% |
| Amounts receivable within one year | 40/41 | €976 | €772 | -€205 | -21.0% |
| Trade receivables | 40 | €976 | €767 | -€209 | -21.4% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €105,646 | €15,503 | -€90,143 | -85.3% |
| Deferred charges and accrued income | 490/1 | - | €18,500 | +€18,500 | |
| Total equity and liabilities | 10/49 | €464,376 | €414,612 | -€49,764 | -10.7% |
| Equity | 10/15 | €54,214 | €76,741 | +€22,527 | +41.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €53,714 | €76,241 | +€22,527 | +41.9% |
| Distributable reserves | 133 | €53,714 | €76,241 | +€22,527 | +41.9% |
| Amounts payable | 17/49 | €410,162 | €337,871 | -€72,291 | -17.6% |
| Amounts payable after more than one year | 17 | €370,220 | €306,263 | -€63,958 | -17.3% |
| Financial debts | 170/4 | €280,827 | €296,281 | +€15,455 | +5.5% |
| Other amounts payable | 178/9 | €89,394 | €9,981 | -€79,413 | -88.8% |
| Amounts payable within one year | 42/48 | €39,941 | €31,608 | -€8,334 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €15,403 | €19,098 | +€3,695 | +24.0% |
| Trade debts | 44 | €326 | - | -€326 | |
| Suppliers | 440/4 | €326 | - | -€326 | |
| Taxes, remuneration and social security | 45 | €24,212 | €12,510 | -€11,702 | -48.3% |
| Taxes | 450/3 | €24,212 | €12,510 | -€11,702 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,246 | €14,349 | +€4,102 | +40.0% |
| Other operating charges | 640/8 | €2,533 | €1,620 | -€913 | -36.1% |
| Gross operating margin | 9900 | €53,596 | €55,393 | +€1,797 | +3.4% |
| Operating profit (loss) | 9901 | €40,816 | €39,424 | -€1,392 | -3.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €3,631 | €12,074 | +€8,443 | +233% |
| Recurring financial charges | 65 | €3,631 | €12,074 | +€8,443 | +233% |
| Profit (loss) for the period before taxes | 9903 | €37,185 | €27,350 | -€9,835 | -26.4% |
| Income taxes | 67/77 | €7,438 | €4,823 | -€2,615 | -35.2% |
| Profit (loss) for the period | 9904 | €29,747 | €22,527 | -€7,220 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,747 | €22,527 | -€7,220 | -24.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.