SUMACO BEHEER: 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 BEHEER
Largest movements
- Current investments +€1.0m
up €1.0m (+16.0%), from €6.5m to €7.6m
- Financial fixed assets +€829,397
up €829,397 (+18.7%), from €4.4m to €5.3m
- Cash -€649,847
down €649,847 (-29.7%), from €2.2m to €1.5m
mainly Contributions, distributions and other (-€1.1m) and Current investments (-€1.0m)
- Other debts +€806,850
up €806,850 (+339.7%), from €237,500 to €1.0m
- Reserves +€254,925
up €254,925 (+4.1%), from €6.2m to €6.4m
of which Distributable reserves: +€254,925
- Trade debts +€154,678
up €154,678 (+48.6%), from €318,115 to €472,793
- Financial income -€492,367
down €492,367 (-23.2%), from €2.1m to €1.6m
- Financial charges +€122,677
up €122,677, from -€50,442 to €72,234
- Taxes -€74,769
down €74,769 (-34.4%), from €217,241 to €142,472
- Gross operating margin -€5,256
down €5,256 (-7.4%), from €71,486 to €66,230
- Staff costs +€2,938
up €2,938 (+4.4%), from €66,868 to €69,806
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 | €13,448,600 | €14,739,648 | +€1.3m | +9.6% |
| Fixed assets | 21/28 | €4,530,664 | €5,336,402 | +€805,738 | +17.8% |
| Tangible fixed assets | 22/27 | €99,311 | €75,651 | -€23,659 | -23.8% |
| Furniture and vehicles | 24 | €99,311 | €75,651 | -€23,659 | -23.8% |
| Financial fixed assets | 28 | €4,431,353 | €5,260,751 | +€829,397 | +18.7% |
| Current assets | 29/58 | €8,917,936 | €9,403,246 | +€485,311 | +5.4% |
| Amounts receivable after more than one year | 29 | €50,455 | €50,455 | = | 0.0% |
| Other amounts receivable | 291 | €50,455 | €50,455 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €119,639 | €202,823 | +€83,184 | +69.5% |
| Trade receivables | 40 | €100,289 | €81,328 | -€18,961 | -18.9% |
| Other amounts receivable | 41 | €19,351 | €121,495 | +€102,144 | +527.9% |
| Current investments | 50/53 | €6,543,337 | €7,588,291 | +€1.0m | +16.0% |
| Cash at bank and in hand | 54/58 | €2,190,694 | €1,540,847 | -€649,847 | -29.7% |
| Deferred charges and accrued income | 490/1 | €13,810 | €20,831 | +€7,020 | +50.8% |
| Total equity and liabilities | 10/49 | €13,448,600 | €14,739,648 | +€1.3m | +9.6% |
| Equity | 10/15 | €12,630,718 | €12,885,644 | +€254,925 | +2.0% |
| Contributions | 10/11 | €4,945,850 | €4,945,850 | = | 0.0% |
| Reserves | 13 | €6,165,741 | €6,420,667 | +€254,925 | +4.1% |
| Non-distributable reserves | 130/1 | €64,645 | €64,645 | = | 0.0% |
| Reserves not available under the articles | 1311 | €64,645 | €64,645 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,937 | €1,937 | = | 0.0% |
| Distributable reserves | 133 | €6,099,160 | €6,354,085 | +€254,925 | +4.2% |
| Profit (loss) carried forward | 14 | €1,519,127 | €1,519,127 | = | 0.0% |
| Amounts payable | 17/49 | €817,881 | €1,854,005 | +€1.0m | +126.7% |
| Amounts payable within one year | 42/48 | €770,190 | €1,853,261 | +€1.1m | +140.6% |
| Financial debts | 43 | €1,716 | €614 | -€1,101 | -64.2% |
| Credit institutions | 430/8 | €1,716 | €614 | -€1,101 | -64.2% |
| Trade debts | 44 | €318,115 | €472,793 | +€154,678 | +48.6% |
| Suppliers | 440/4 | €318,115 | €472,793 | +€154,678 | +48.6% |
| Taxes, remuneration and social security | 45 | €212,860 | €335,503 | +€122,643 | +57.6% |
| Taxes | 450/3 | €205,572 | €322,530 | +€116,959 | +56.9% |
| Remuneration and social security | 454/9 | €7,288 | €12,973 | +€5,684 | +78.0% |
| Other amounts payable | 47/48 | €237,500 | €1,044,350 | +€806,850 | +339.7% |
| Accrued charges and deferred income | 492/3 | €47,691 | €744 | -€46,947 | -98.4% |
| Non-recurring operating income | 76A | - | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €66,868 | €69,806 | +€2,938 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,646 | €27,980 | +€1,334 | +5.0% |
| Other operating charges | 640/8 | €11,054 | €9,978 | -€1,076 | -9.7% |
| Gross operating margin | 9900 | €71,486 | €66,230 | -€5,256 | -7.4% |
| Operating profit (loss) | 9901 | -€33,082 | -€41,534 | -€8,452 | -25.5% |
| Financial income | 75/76B | €2,119,016 | €1,626,650 | -€492,367 | -23.2% |
| Recurring financial income | 75 | €2,119,016 | €1,626,650 | -€492,367 | -23.2% |
| Financial charges | 65/66B | -€50,442 | €72,234 | +€122,677 | |
| Recurring financial charges | 65 | -€50,442 | €72,234 | +€122,677 | |
| Profit (loss) for the period before taxes | 9903 | €2,136,377 | €1,512,882 | -€623,495 | -29.2% |
| Income taxes | 67/77 | €217,241 | €142,472 | -€74,769 | -34.4% |
| Profit (loss) for the period | 9904 | €1,919,136 | €1,370,410 | -€548,726 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,919,136 | €1,370,410 | -€548,726 | -28.6% |
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 3 October 2026 via checked.be.