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
- Cash +€18,137
up €18,137 (+64.7%), from €28,048 to €46,185
mainly Receivables within one year (+€14,451) and Net result for the year (+€14,255)
- Receivables within one year -€14,451
down €14,451 (-24.0%), from €60,261 to €45,811
of which Other amounts receivable: -€19,004
- Tangible fixed assets -€1,374
down €1,374 (-24.8%), from €5,547 to €4,173
of which Furniture and vehicles: -€3,032
- Reserves +€14,255
up €14,255 (+20.2%), from €70,624 to €84,879
- Tax, wage and social debts -€6,969
down €6,969 (-58.1%), from €12,001 to €5,032
- Trade debts -€5,111
down €5,111 (-78.4%), from €6,516 to €1,405
- Gross operating margin -€74,068
down €74,068 (-75.5%), from €98,042 to €23,974
- Taxes -€14,523
down €14,523 (-72.2%), from €20,102 to €5,578
- Depreciation -€2,267
down €2,267 (-39.8%), from €5,695 to €3,427
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 | €94,142 | €96,557 | +€2,415 | +2.6% |
| Fixed assets | 21/28 | €5,547 | €4,173 | -€1,374 | -24.8% |
| Tangible fixed assets | 22/27 | €5,547 | €4,173 | -€1,374 | -24.8% |
| Land and buildings | 22 | - | €1,721 | +€1,721 | |
| Plant, machinery and equipment | 23 | €145 | €82 | -€63 | -43.3% |
| Furniture and vehicles | 24 | €5,402 | €2,371 | -€3,032 | -56.1% |
| Current assets | 29/58 | €88,595 | €92,383 | +€3,788 | +4.3% |
| Amounts receivable within one year | 40/41 | €60,261 | €45,811 | -€14,451 | -24.0% |
| Trade receivables | 40 | €3,328 | €7,881 | +€4,553 | +136.8% |
| Other amounts receivable | 41 | €56,934 | €37,930 | -€19,004 | -33.4% |
| Cash at bank and in hand | 54/58 | €28,048 | €46,185 | +€18,137 | +64.7% |
| Deferred charges and accrued income | 490/1 | €286 | €388 | +€102 | +35.7% |
| Total equity and liabilities | 10/49 | €94,142 | €96,557 | +€2,415 | +2.6% |
| Equity | 10/15 | €75,624 | €89,879 | +€14,255 | +18.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €70,624 | €84,879 | +€14,255 | +20.2% |
| Distributable reserves | 133 | €70,624 | €84,879 | +€14,255 | +20.2% |
| Amounts payable | 17/49 | €18,517 | €6,678 | -€11,840 | -63.9% |
| Amounts payable within one year | 42/48 | €18,517 | €6,678 | -€11,840 | -63.9% |
| Trade debts | 44 | €6,516 | €1,405 | -€5,111 | -78.4% |
| Suppliers | 440/4 | €6,516 | €1,405 | -€5,111 | -78.4% |
| Taxes, remuneration and social security | 45 | €12,001 | €5,032 | -€6,969 | -58.1% |
| Taxes | 450/3 | €12,001 | €5,032 | -€6,969 | -58.1% |
| Other amounts payable | 47/48 | - | €241 | +€241 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,695 | €3,427 | -€2,267 | -39.8% |
| Other operating charges | 640/8 | €1,442 | €1,118 | -€325 | -22.5% |
| Gross operating margin | 9900 | €98,042 | €23,974 | -€74,068 | -75.5% |
| Operating profit (loss) | 9901 | €90,905 | €19,429 | -€71,476 | -78.6% |
| Financial income | 75/76B | - | €731 | +€731 | |
| Recurring financial income | 75 | - | €731 | +€731 | |
| Financial charges | 65/66B | €179 | €327 | +€148 | +83.0% |
| Recurring financial charges | 65 | €179 | €327 | +€148 | +83.0% |
| Profit (loss) for the period before taxes | 9903 | €90,726 | €19,833 | -€70,893 | -78.1% |
| Income taxes | 67/77 | €20,102 | €5,578 | -€14,523 | -72.2% |
| Profit (loss) for the period | 9904 | €70,624 | €14,255 | -€56,370 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,624 | €14,255 | -€56,370 | -79.8% |
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 12 October 2026 via checked.be.