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.
What changed
SUMA
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€92,395
2024 · €166,718-€74,324
Equity
€4.0m
2024 · €3.9m+€92,395
Cash
€29,847
2024 · €14,886+€14,961
Balance sheet total
€4.0m
2024 · €4.0m+€82,401
Largest movements
Assets
- Current investments +€96,293
up €96,293 (+4.3%), from €2.3m to €2.4m
Equity and liabilities
- Reserves +€92,395
up €92,395 (+6.8%), from €1.4m to €1.4m
Income statement
- Financial income -€91,937
down €91,937 (-36.3%), from €253,483 to €161,547
- Taxes +€16,224
up €16,224 (+95.8%), from €16,928 to €33,152
- Gross operating margin +€10,181
up €10,181 (+36.2%), from -€28,149 to -€17,968
- Financial charges -€1,194
down €1,194 (-23.9%), from €4,998 to €3,805
- Other operating charges +€284
up €284 (+15.4%), from €1,843 to €2,127
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.
Result 2024
€166,718
Gross operating margin
+€10,181
Depreciation
+€80
Other operating charges
-€284
Other operating items
+€22,666
Financial income
-€91,937
Financial charges
+€1,194
Taxes
-€16,224
Result 2025
€92,395
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.
From operations
+€82,751
Investment
-€58,175
Financing
-€9,615
Cash 2024
€14,886
From operations (derived)
+€82,751
Net result for the year
+€92,395
Depreciation
+€12,101
Receivables after one year
-€20,872
Receivables within one year
-€1,389
Deferred charges and accrued income
+€895
Trade debts
-€1,524
Tax, wage and social debts
+€1,790
Other debts
-€644
Investment (derived)
-€58,175
Investment in fixed assets (net)
+€38,117
Current investments
-€96,293
Financing
-€9,615
Debts after one year
-€9,907
Current portion of long-term debt
+€291
Cash 2025
€29,847
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,951,479 | €4,033,880 | +€82,401 | +2.1% |
| Fixed assets | 21/28 | €1,640,481 | €1,590,263 | -€50,218 | -3.1% |
| Tangible fixed assets | 22/27 | €40,381 | €30,163 | -€10,218 | -25.3% |
| Plant, machinery and equipment | 23 | €2,801 | €3,014 | +€213 | +7.6% |
| Leasing and similar rights | 25 | €37,580 | €27,148 | -€10,432 | -27.8% |
| Financial fixed assets | 28 | €1,600,100 | €1,560,100 | -€40,000 | -2.5% |
| Current assets | 29/58 | €2,310,998 | €2,443,618 | +€132,620 | +5.7% |
| Amounts receivable after more than one year | 29 | - | €20,872 | +€20,872 | |
| Other amounts receivable | 291 | - | €20,872 | +€20,872 | |
| Amounts receivable within one year | 40/41 | €28,855 | €30,244 | +€1,389 | +4.8% |
| Trade receivables | 40 | €1,815 | €0 | -€1,815 | -100.0% |
| Other amounts receivable | 41 | €27,040 | €30,244 | +€3,204 | +11.8% |
| Current investments | 50/53 | €2,265,245 | €2,361,538 | +€96,293 | +4.3% |
| Cash at bank and in hand | 54/58 | €14,886 | €29,847 | +€14,961 | +100.5% |
| Deferred charges and accrued income | 490/1 | €2,012 | €1,118 | -€895 | -44.5% |
| Total equity and liabilities | 10/49 | €3,951,479 | €4,033,880 | +€82,401 | +2.1% |
| Equity | 10/15 | €3,904,034 | €3,996,429 | +€92,395 | +2.4% |
| Contributions | 10/11 | €2,553,169 | €2,553,169 | = | 0.0% |
| Reserves | 13 | €1,350,865 | €1,443,260 | +€92,395 | +6.8% |
| Distributable reserves | 133 | €1,350,865 | €1,443,260 | +€92,395 | +6.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,445 | €37,452 | -€9,993 | -21.1% |
| Amounts payable after more than one year | 17 | €26,211 | €16,304 | -€9,907 | -37.8% |
| Financial debts | 170/4 | €26,211 | €16,304 | -€9,907 | -37.8% |
| Amounts payable within one year | 42/48 | €21,234 | €21,148 | -€86 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €9,615 | €9,907 | +€291 | +3.0% |
| Trade debts | 44 | €10,816 | €9,292 | -€1,524 | -14.1% |
| Suppliers | 440/4 | €10,816 | €9,292 | -€1,524 | -14.1% |
| Taxes, remuneration and social security | 45 | €159 | €1,949 | +€1,790 | +1127.1% |
| Taxes | 450/3 | €159 | €1,949 | +€1,790 | +1127.1% |
| Other amounts payable | 47/48 | €644 | €0 | -€644 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,181 | €12,101 | -€80 | -0.7% |
| Other operating charges | 640/8 | €1,843 | €2,127 | +€284 | +15.4% |
| Non-recurring operating charges | 66A | €22,666 | €0 | -€22,666 | -100.0% |
| Gross operating margin | 9900 | -€28,149 | -€17,968 | +€10,181 | +36.2% |
| Operating profit (loss) | 9901 | -€64,838 | -€32,195 | +€32,643 | +50.3% |
| Financial income | 75/76B | €253,483 | €161,547 | -€91,937 | -36.3% |
| Recurring financial income | 75 | €253,483 | €161,547 | -€91,937 | -36.3% |
| Financial charges | 65/66B | €4,998 | €3,805 | -€1,194 | -23.9% |
| Recurring financial charges | 65 | €4,998 | €3,805 | -€1,194 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €183,647 | €125,547 | -€58,100 | -31.6% |
| Income taxes | 67/77 | €16,928 | €33,152 | +€16,224 | +95.8% |
| Profit (loss) for the period | 9904 | €166,718 | €92,395 | -€74,324 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €166,718 | €92,395 | -€74,324 | -44.6% |
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 10 October 2026 via checked.be.