SUMA: 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.
SUMA
Largest movements
- Cash +€267,822
up €267,822 (+19882.9%), from €1,347 to €269,169
mainly Net result for the year (+€225,427) and Investment in fixed assets (net) (+€90,888)
- Tangible fixed assets -€108,184
down €108,184 (-34.6%), from €312,369 to €204,185
of which Land and buildings: -€117,468
- Profit (loss) carried forward +€225,427
up €225,427 (+31.6%), from -€713,687 to -€488,260
- Other debts -€66,416
down €66,416 (-16.3%), from €407,657 to €341,241
- Gross operating margin +€260,148
up €260,148 (+58460.2%), from €445 to €260,593
- Other operating charges +€7,146
up €7,146 (+68.1%), from €10,490 to €17,636
- Depreciation -€6,281
down €6,281 (-26.6%), from €23,577 to €17,296
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 | €318,740 | €477,610 | +€158,870 | +49.8% |
| Fixed assets | 21/28 | €312,369 | €204,185 | -€108,184 | -34.6% |
| Tangible fixed assets | 22/27 | €312,369 | €204,185 | -€108,184 | -34.6% |
| Land and buildings | 22 | €312,369 | €194,901 | -€117,468 | -37.6% |
| Furniture and vehicles | 24 | - | €9,284 | +€9,284 | |
| Current assets | 29/58 | €6,371 | €273,425 | +€267,054 | +4191.7% |
| Amounts receivable within one year | 40/41 | €4,222 | €3,559 | -€663 | -15.7% |
| Trade receivables | 40 | €4,222 | €3,559 | -€663 | -15.7% |
| Cash at bank and in hand | 54/58 | €1,347 | €269,169 | +€267,822 | +19882.9% |
| Deferred charges and accrued income | 490/1 | €802 | €697 | -€105 | -13.1% |
| Total equity and liabilities | 10/49 | €318,740 | €477,610 | +€158,870 | +49.8% |
| Equity | 10/15 | -€92,687 | €132,740 | +€225,427 | |
| Contributions | 10/11 | €621,000 | €621,000 | = | 0.0% |
| Capital | 10 | €621,000 | €621,000 | = | 0.0% |
| Issued capital | 100 | €621,000 | €621,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€713,687 | -€488,260 | +€225,427 | +31.6% |
| Amounts payable | 17/49 | €411,427 | €344,870 | -€66,557 | -16.2% |
| Amounts payable within one year | 42/48 | €410,755 | €341,631 | -€69,124 | -16.8% |
| Trade debts | 44 | €2,894 | €5 | -€2,889 | -99.8% |
| Suppliers | 440/4 | €2,894 | €5 | -€2,889 | -99.8% |
| Taxes, remuneration and social security | 45 | €204 | €385 | +€181 | +88.7% |
| Taxes | 450/3 | €204 | €385 | +€181 | +88.7% |
| Other amounts payable | 47/48 | €407,657 | €341,241 | -€66,416 | -16.3% |
| Accrued charges and deferred income | 492/3 | €672 | €3,239 | +€2,567 | +382.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,577 | €17,296 | -€6,281 | -26.6% |
| Other operating charges | 640/8 | €10,490 | €17,636 | +€7,146 | +68.1% |
| Gross operating margin | 9900 | €445 | €260,593 | +€260,148 | +58460.2% |
| Operating profit (loss) | 9901 | -€33,622 | €225,661 | +€259,283 | |
| Financial charges | 65/66B | €53 | €53 | = | 0.0% |
| Recurring financial charges | 65 | €53 | €53 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€33,675 | €225,608 | +€259,283 | |
| Income taxes | 67/77 | €411 | €181 | -€230 | -56.0% |
| Profit (loss) for the period | 9904 | -€34,086 | €225,427 | +€259,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,086 | €225,427 | +€259,513 |
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.