SUMACO: 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.
SUMACO
Largest movements
- Receivables within one year +€13,496
up €13,496 (+36.9%), from €36,541 to €50,037
- Other debts +€25,367
new in 2025: €25,367
- Reserves -€15,311
down €15,311 (-2.5%), from €604,757 to €589,446
of which Distributable reserves: -€15,311
- Staff costs +€2,310
up €2,310 (+4.4%), from €52,041 to €54,351
- Gross operating margin -€1,107
down €1,107 (-34.5%), from -€3,206 to -€4,313
- Financial income +€307
up €307 (+0.4%), from €80,666 to €80,973
- Taxes -€300
down €300 (-20.8%), from €1,439 to €1,139
- Depreciation +€142
up €142 (+1.8%), from €8,001 to €8,143
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 | €649,839 | €661,931 | +€12,091 | +1.9% |
| Fixed assets | 21/28 | €177,950 | €172,632 | -€5,318 | -3.0% |
| Tangible fixed assets | 22/27 | €27,410 | €22,093 | -€5,318 | -19.4% |
| Land and buildings | 22 | €27,410 | €22,093 | -€5,318 | -19.4% |
| Financial fixed assets | 28 | €150,540 | €150,540 | = | 0.0% |
| Current assets | 29/58 | €471,890 | €489,299 | +€17,409 | +3.7% |
| Amounts receivable within one year | 40/41 | €36,541 | €50,037 | +€13,496 | +36.9% |
| Other amounts receivable | 41 | €36,541 | €50,037 | +€13,496 | +36.9% |
| Current investments | 50/53 | €203,880 | €203,880 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €231,226 | €235,138 | +€3,911 | +1.7% |
| Deferred charges and accrued income | 490/1 | €243 | €244 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €649,839 | €661,931 | +€12,091 | +1.9% |
| Equity | 10/15 | €633,843 | €618,532 | -€15,311 | -2.4% |
| Contributions | 10/11 | €29,085 | €29,085 | = | 0.0% |
| Reserves | 13 | €604,757 | €589,446 | -€15,311 | -2.5% |
| Non-distributable reserves | 130/1 | €203,880 | €203,880 | = | 0.0% |
| Own shares acquired | 1312 | €203,880 | €203,880 | = | 0.0% |
| Distributable reserves | 133 | €400,877 | €385,566 | -€15,311 | -3.8% |
| Amounts payable | 17/49 | €15,997 | €43,399 | +€27,402 | +171.3% |
| Amounts payable within one year | 42/48 | €15,997 | €43,399 | +€27,402 | +171.3% |
| Trade debts | 44 | €3,902 | €4,165 | +€263 | +6.7% |
| Suppliers | 440/4 | €3,902 | €4,165 | +€263 | +6.7% |
| Taxes, remuneration and social security | 45 | €12,095 | €13,867 | +€1,772 | +14.6% |
| Taxes | 450/3 | - | €1,335 | +€1,335 | |
| Remuneration and social security | 454/9 | €12,095 | €12,532 | +€437 | +3.6% |
| Other amounts payable | 47/48 | - | €25,367 | +€25,367 | |
| Remuneration, social security and pensions | 62 | €52,041 | €54,351 | +€2,310 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,001 | €8,143 | +€142 | +1.8% |
| Other operating charges | 640/8 | €1,544 | €1,590 | +€47 | +3.0% |
| Gross operating margin | 9900 | -€3,206 | -€4,313 | -€1,107 | -34.5% |
| Operating profit (loss) | 9901 | -€64,792 | -€68,397 | -€3,606 | -5.6% |
| Financial income | 75/76B | €80,666 | €80,973 | +€307 | +0.4% |
| Recurring financial income | 75 | €80,666 | €80,973 | +€307 | +0.4% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €15,831 | €12,531 | -€3,300 | -20.8% |
| Income taxes | 67/77 | €1,439 | €1,139 | -€300 | -20.8% |
| Profit (loss) for the period | 9904 | €14,392 | €11,392 | -€3,000 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,392 | €11,392 | -€3,000 | -20.8% |
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.