SUMA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Stocks and contracts +€33,000
new in 2025: €33,000
- Receivables within one year -€26,813
down €26,813 (-15.1%), from €177,008 to €150,195
of which Trade receivables: -€35,850
- Cash -€21,603
down €21,603 (-23.5%), from €91,958 to €70,354
mainly Investment in fixed assets (net) (-€43,921) and Stocks and contracts (-€33,000)
- Tangible fixed assets -€8,949
down €8,949 (-7.7%), from €116,154 to €107,205
of which Plant, machinery and equipment: -€26,634
- Trade debts -€20,300
down €20,300 (-13.8%), from €147,386 to €127,086
- Tax, wage and social debts -€12,127
down €12,127 (-29.5%), from €41,159 to €29,032
of which Taxes: -€11,067
- Profit (loss) carried forward +€11,846
up €11,846 (+22.1%), from €53,608 to €65,454
- Current portion of long-term debt -€7,699
down €7,699 (-17.7%), from €43,613 to €35,914
- Gross operating margin -€45,409
down €45,409 (-11.0%), from €414,126 to €368,717
- Staff costs -€15,156
down €15,156 (-4.9%), from €309,764 to €294,608
- Taxes -€4,536
down €4,536 (-48.5%), from €9,357 to €4,821
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 | €385,855 | €363,254 | -€22,601 | -5.9% |
| Fixed assets | 21/28 | €116,154 | €107,205 | -€8,949 | -7.7% |
| Tangible fixed assets | 22/27 | €116,154 | €107,205 | -€8,949 | -7.7% |
| Land and buildings | 22 | €868 | €744 | -€124 | -14.3% |
| Plant, machinery and equipment | 23 | €54,636 | €28,003 | -€26,634 | -48.7% |
| Furniture and vehicles | 24 | €38,633 | €70,808 | +€32,175 | +83.3% |
| Leasing and similar rights | 25 | €22,017 | €7,650 | -€14,367 | -65.3% |
| Current assets | 29/58 | €269,701 | €256,049 | -€13,652 | -5.1% |
| Stocks and contracts in progress | 3 | - | €33,000 | +€33,000 | |
| Stocks | 30/36 | - | €33,000 | +€33,000 | |
| Amounts receivable within one year | 40/41 | €177,008 | €150,195 | -€26,813 | -15.1% |
| Trade receivables | 40 | €174,121 | €138,271 | -€35,850 | -20.6% |
| Other amounts receivable | 41 | €2,887 | €11,924 | +€9,037 | +313.0% |
| Cash at bank and in hand | 54/58 | €91,958 | €70,354 | -€21,603 | -23.5% |
| Deferred charges and accrued income | 490/1 | €736 | €2,500 | +€1,764 | +239.8% |
| Total equity and liabilities | 10/49 | €385,855 | €363,254 | -€22,601 | -5.9% |
| Equity | 10/15 | €57,808 | €69,654 | +€11,846 | +20.5% |
| Contributions | 10/11 | €4,200 | €4,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,608 | €65,454 | +€11,846 | +22.1% |
| Amounts payable | 17/49 | €328,047 | €293,600 | -€34,447 | -10.5% |
| Amounts payable after more than one year | 17 | €30,191 | €32,687 | +€2,496 | +8.3% |
| Financial debts | 170/4 | €30,191 | €32,687 | +€2,496 | +8.3% |
| Amounts payable within one year | 42/48 | €297,856 | €260,913 | -€36,943 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €43,613 | €35,914 | -€7,699 | -17.7% |
| Trade debts | 44 | €147,386 | €127,086 | -€20,300 | -13.8% |
| Suppliers | 440/4 | €147,386 | €127,086 | -€20,300 | -13.8% |
| Taxes, remuneration and social security | 45 | €41,159 | €29,032 | -€12,127 | -29.5% |
| Taxes | 450/3 | €17,547 | €6,481 | -€11,067 | -63.1% |
| Remuneration and social security | 454/9 | €23,612 | €22,551 | -€1,060 | -4.5% |
| Other amounts payable | 47/48 | €65,699 | €68,882 | +€3,183 | +4.8% |
| Non-recurring operating income | 76A | - | €12,617 | +€12,617 | |
| Remuneration, social security and pensions | 62 | €309,764 | €294,608 | -€15,156 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,383 | €52,871 | -€1,512 | -2.8% |
| Other operating charges | 640/8 | €3,662 | €2,571 | -€1,091 | -29.8% |
| Gross operating margin | 9900 | €414,126 | €368,717 | -€45,409 | -11.0% |
| Operating profit (loss) | 9901 | €46,317 | €18,667 | -€27,650 | -59.7% |
| Financial charges | 65/66B | €1,772 | €2,000 | +€228 | +12.9% |
| Recurring financial charges | 65 | €1,772 | €2,000 | +€228 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €44,545 | €16,667 | -€27,878 | -62.6% |
| Income taxes | 67/77 | €9,357 | €4,821 | -€4,536 | -48.5% |
| Profit (loss) for the period | 9904 | €35,189 | €11,846 | -€23,343 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,189 | €11,846 | -€23,343 | -66.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.