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
- Current investments +€820,000
up €820,000 (+102.5%), from €800,000 to €1.6m
- Cash -€393,570
down €393,570 (-76.8%), from €512,347 to €118,777
mainly Current investments (-€820,000) and Trade debts (-€5,586)
- Receivables within one year -€18,682
down €18,682 (-77.8%), from €24,021 to €5,339
of which Other amounts receivable: -€9,406
- Reserves +€388,500
up €388,500 (+38.6%), from €1.0m to €1.4m
- Gross operating margin +€99,155
up €99,155 (+24.6%), from €402,553 to €501,708
- Taxes +€22,758
up €22,758 (+22.2%), from €102,422 to €125,180
- Financial income +€19,663
up €19,663 (+183.7%), from €10,706 to €30,370
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 | €1,364,751 | €1,766,239 | +€401,488 | +29.4% |
| Fixed assets | 21/28 | €27,872 | €21,979 | -€5,894 | -21.1% |
| Tangible fixed assets | 22/27 | €27,872 | €21,979 | -€5,894 | -21.1% |
| Plant, machinery and equipment | 23 | - | €1,866 | +€1,866 | |
| Furniture and vehicles | 24 | €27,872 | €20,112 | -€7,760 | -27.8% |
| Current assets | 29/58 | €1,336,879 | €1,744,261 | +€407,382 | +30.5% |
| Amounts receivable within one year | 40/41 | €24,021 | €5,339 | -€18,682 | -77.8% |
| Trade receivables | 40 | €13,915 | €4,639 | -€9,276 | -66.7% |
| Other amounts receivable | 41 | €10,106 | €700 | -€9,406 | -93.1% |
| Current investments | 50/53 | €800,000 | €1,620,000 | +€820,000 | +102.5% |
| Cash at bank and in hand | 54/58 | €512,347 | €118,777 | -€393,570 | -76.8% |
| Deferred charges and accrued income | 490/1 | €511 | €145 | -€366 | -71.6% |
| Total equity and liabilities | 10/49 | €1,364,751 | €1,766,239 | +€401,488 | +29.4% |
| Equity | 10/15 | €1,010,820 | €1,399,283 | +€388,463 | +38.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,007,500 | €1,396,000 | +€388,500 | +38.6% |
| Distributable reserves | 133 | €1,007,500 | €1,396,000 | +€388,500 | +38.6% |
| Profit (loss) carried forward | 14 | €320 | €283 | -€37 | -11.6% |
| Amounts payable | 17/49 | €353,932 | €366,957 | +€13,025 | +3.7% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €144,046 | €157,150 | +€13,103 | +9.1% |
| Trade debts | 44 | €5,586 | €0 | -€5,586 | -100.0% |
| Suppliers | 440/4 | €5,586 | €0 | -€5,586 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €15,104 | +€15,104 | |
| Taxes | 450/3 | - | €15,104 | +€15,104 | |
| Other amounts payable | 47/48 | €138,461 | €142,046 | +€3,585 | +2.6% |
| Accrued charges and deferred income | 492/3 | €9,885 | €9,807 | -€78 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,464 | €7,844 | +€2,380 | +43.6% |
| Other operating charges | 640/8 | €714 | €335 | -€379 | -53.1% |
| Gross operating margin | 9900 | €402,553 | €501,708 | +€99,155 | +24.6% |
| Operating profit (loss) | 9901 | €396,376 | €493,530 | +€97,154 | +24.5% |
| Financial income | 75/76B | €10,706 | €30,370 | +€19,663 | +183.7% |
| Recurring financial income | 75 | €10,706 | €30,370 | +€19,663 | +183.7% |
| Financial charges | 65/66B | €9,959 | €10,257 | +€298 | +3.0% |
| Recurring financial charges | 65 | €9,959 | €10,257 | +€298 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €397,123 | €513,643 | +€116,519 | +29.3% |
| Income taxes | 67/77 | €102,422 | €125,180 | +€22,758 | +22.2% |
| Profit (loss) for the period | 9904 | €294,702 | €388,463 | +€93,761 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €294,702 | €388,463 | +€93,761 | +31.8% |
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 4 October 2026 via checked.be.