Suma: 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.
Suma
Largest movements
- Receivables within one year -€21,281
down €21,281 (-15.9%), from €134,128 to €112,847
of which Other amounts receivable: -€18,670
- Cash -€5,173
down €5,173 (-78.0%), from €6,630 to €1,457
mainly Trade debts (-€36,508) and Current portion of long-term debt (-€3,274)
- Trade debts -€36,508
down €36,508 (-96.0%), from €38,022 to €1,514
- Short-term financial debts +€10,487
new in 2026: €10,487
- Current portion of long-term debt -€3,274
no longer reported in 2026 (was €3,274)
- Gross operating margin -€19,298
down €19,298 (-24.8%), from €77,888 to €58,590
- Financial income -€7,098
down €7,098 (-100.0%), from €7,098 to €0
- Staff costs +€5,029
up €5,029 (+16.2%), from €30,988 to €36,018
- Depreciation -€3,532
down €3,532 (-87.1%), from €4,055 to €524
- Taxes -€2,913
down €2,913 (-96.4%), from €3,022 to €108
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,672 | €179,102 | -€28,570 | -13.8% |
| Fixed assets | 21/28 | €39,691 | €39,167 | -€524 | -1.3% |
| Tangible fixed assets | 22/27 | €37,790 | €37,267 | -€524 | -1.4% |
| Land and buildings | 22 | €37,404 | €37,009 | -€395 | -1.1% |
| Furniture and vehicles | 24 | €386 | €257 | -€129 | -33.3% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €167,981 | €139,935 | -€28,046 | -16.7% |
| Stocks and contracts in progress | 3 | €24,733 | €23,274 | -€1,460 | -5.9% |
| Stocks | 30/36 | €24,733 | €23,274 | -€1,460 | -5.9% |
| Amounts receivable within one year | 40/41 | €134,128 | €112,847 | -€21,281 | -15.9% |
| Trade receivables | 40 | €4,932 | €2,320 | -€2,611 | -52.9% |
| Other amounts receivable | 41 | €129,197 | €110,526 | -€18,670 | -14.5% |
| Cash at bank and in hand | 54/58 | €6,630 | €1,457 | -€5,173 | -78.0% |
| Deferred charges and accrued income | 490/1 | €2,490 | €2,357 | -€132 | -5.3% |
| Total equity and liabilities | 10/49 | €207,672 | €179,102 | -€28,570 | -13.8% |
| Equity | 10/15 | €156,258 | €158,253 | +€1,995 | +1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €117,262 | €117,262 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €115,403 | €115,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,404 | €22,399 | +€1,995 | +9.8% |
| Amounts payable | 17/49 | €51,413 | €20,849 | -€30,565 | -59.4% |
| Amounts payable within one year | 42/48 | €51,413 | €20,849 | -€30,565 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €3,274 | - | -€3,274 | |
| Financial debts | 43 | - | €10,487 | +€10,487 | |
| Credit institutions | 430/8 | - | €10,487 | +€10,487 | |
| Trade debts | 44 | €38,022 | €1,514 | -€36,508 | -96.0% |
| Suppliers | 440/4 | €38,022 | €1,514 | -€36,508 | -96.0% |
| Taxes, remuneration and social security | 45 | €10,116 | €8,848 | -€1,269 | -12.5% |
| Taxes | 450/3 | €9,084 | €4,379 | -€4,704 | -51.8% |
| Remuneration and social security | 454/9 | €1,033 | €4,468 | +€3,435 | +333% |
| Remuneration, social security and pensions | 62 | €30,988 | €36,018 | +€5,029 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,055 | €524 | -€3,532 | -87.1% |
| Other operating charges | 640/8 | €15,260 | €16,069 | +€809 | +5.3% |
| Gross operating margin | 9900 | €77,888 | €58,590 | -€19,298 | -24.8% |
| Operating profit (loss) | 9901 | €27,584 | €5,979 | -€21,605 | -78.3% |
| Financial income | 75/76B | €7,098 | €0 | -€7,098 | -100.0% |
| Recurring financial income | 75 | €7,098 | €0 | -€7,098 | -100.0% |
| Financial charges | 65/66B | €3,221 | €3,875 | +€654 | +20.3% |
| Recurring financial charges | 65 | €3,221 | €3,875 | +€654 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €31,460 | €2,103 | -€29,357 | -93.3% |
| Income taxes | 67/77 | €3,022 | €108 | -€2,913 | -96.4% |
| Profit (loss) for the period | 9904 | €28,439 | €1,995 | -€26,444 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,439 | €1,995 | -€26,444 | -93.0% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.