SUMA TRANS: 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 TRANS
Largest movements
- Tangible fixed assets +€182,985
up €182,985 (+105%), from €175,090 to €358,075
of which Land and buildings: +€243,147
- Cash +€52,799
up €52,799 (+17.9%), from €295,621 to €348,420
mainly Debts after one year (+€145,062) and Net result for the year (+€103,257)
- Receivables within one year +€34,722
up €34,722 (+35.2%), from €98,637 to €133,359
of which Trade receivables: +€37,628
- Debts after one year +€145,062
up €145,062 (+247%), from €58,813 to €203,875
- Reserves +€58,404
up €58,404 (+13.6%), from €430,746 to €489,150
- Trade debts +€27,422
up €27,422 (+132%), from €20,808 to €48,230
- Tax, wage and social debts +€26,365
up €26,365 (+91.7%), from €28,743 to €55,107
of which Taxes: +€15,995
- Current portion of long-term debt +€11,041
up €11,041 (+26.9%), from €41,115 to €52,156
- Gross operating margin +€128,401
up €128,401 (+43.5%), from €295,500 to €423,902
- Staff costs +€59,679
up €59,679 (+61.3%), from €97,334 to €157,013
- Other operating charges +€24,575
up €24,575 (+2,273%), from €1,081 to €25,656
- Taxes +€11,383
up €11,383 (+30.2%), from €37,651 to €49,034
- Depreciation -€9,561
down €9,561 (-11.9%), from €80,099 to €70,538
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.
Derived cash bridge
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 | €601,578 | €873,385 | +€271,806 | +45.2% |
| Fixed assets | 21/28 | €175,290 | €360,775 | +€185,485 | +106% |
| Tangible fixed assets | 22/27 | €175,090 | €358,075 | +€182,985 | +105% |
| Land and buildings | 22 | - | €243,147 | +€243,147 | |
| Plant, machinery and equipment | 23 | €43,351 | €33,402 | -€9,949 | -22.9% |
| Furniture and vehicles | 24 | €131,739 | €81,526 | -€50,213 | -38.1% |
| Financial fixed assets | 28 | €200 | €2,700 | +€2,500 | +1,250% |
| Current assets | 29/58 | €426,288 | €512,609 | +€86,321 | +20.2% |
| Amounts receivable after more than one year | 29 | €615 | €615 | = | 0.0% |
| Trade receivables | 290 | €615 | €615 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €98,637 | €133,359 | +€34,722 | +35.2% |
| Trade receivables | 40 | €95,731 | €133,359 | +€37,628 | +39.3% |
| Other amounts receivable | 41 | €2,906 | - | -€2,906 | |
| Current investments | 50/53 | €30,215 | €30,215 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €295,621 | €348,420 | +€52,799 | +17.9% |
| Deferred charges and accrued income | 490/1 | €1,200 | - | -€1,200 | |
| Total equity and liabilities | 10/49 | €601,578 | €873,385 | +€271,806 | +45.2% |
| Equity | 10/15 | €436,946 | €495,350 | +€58,404 | +13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €430,746 | €489,150 | +€58,404 | +13.6% |
| Distributable reserves | 133 | €430,746 | €489,150 | +€58,404 | +13.6% |
| Amounts payable | 17/49 | €164,632 | €378,035 | +€213,403 | +130% |
| Amounts payable after more than one year | 17 | €58,813 | €203,875 | +€145,062 | +247% |
| Financial debts | 170/4 | €58,813 | €203,875 | +€145,062 | +247% |
| Amounts payable within one year | 42/48 | €100,143 | €168,648 | +€68,504 | +68.4% |
| Current portion of amounts payable after more than one year | 42 | €41,115 | €52,156 | +€11,041 | +26.9% |
| Trade debts | 44 | €20,808 | €48,230 | +€27,422 | +132% |
| Suppliers | 440/4 | €20,808 | €48,230 | +€27,422 | +132% |
| Taxes, remuneration and social security | 45 | €28,743 | €55,107 | +€26,365 | +91.7% |
| Taxes | 450/3 | €17,570 | €33,565 | +€15,995 | +91.0% |
| Remuneration and social security | 454/9 | €11,173 | €21,543 | +€10,370 | +92.8% |
| Other amounts payable | 47/48 | €9,478 | €13,155 | +€3,677 | +38.8% |
| Accrued charges and deferred income | 492/3 | €5,676 | €5,512 | -€164 | -2.9% |
| Remuneration, social security and pensions | 62 | €97,334 | €157,013 | +€59,679 | +61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,099 | €70,538 | -€9,561 | -11.9% |
| Other operating charges | 640/8 | €1,081 | €25,656 | +€24,575 | +2,273% |
| Non-recurring operating charges | 66A | - | €10,695 | +€10,695 | |
| Gross operating margin | 9900 | €295,500 | €423,902 | +€128,401 | +43.5% |
| Operating profit (loss) | 9901 | €116,987 | €160,000 | +€43,013 | +36.8% |
| Financial income | 75/76B | €1,856 | €2,875 | +€1,019 | +54.9% |
| Recurring financial income | 75 | €1,856 | €2,875 | +€1,019 | +54.9% |
| Financial charges | 65/66B | €5,331 | €10,584 | +€5,253 | +98.5% |
| Recurring financial charges | 65 | €5,331 | €10,584 | +€5,253 | +98.5% |
| Profit (loss) for the period before taxes | 9903 | €113,511 | €152,291 | +€38,779 | +34.2% |
| Income taxes | 67/77 | €37,651 | €49,034 | +€11,383 | +30.2% |
| Profit (loss) for the period | 9904 | €75,861 | €103,257 | +€27,397 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,861 | €103,257 | +€27,397 | +36.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.