Sumapo: 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.
Sumapo
Largest movements
- Cash +€5,937
up €5,937 (+184.9%), from €3,211 to €9,148
mainly Net result for the year (+€10,883) and Deferred charges and accrued income (+€5,194)
- Deferred charges and accrued income -€5,194
down €5,194 (-81.6%), from €6,367 to €1,173
- Tangible fixed assets -€1,034
no longer reported in 2025 (was €1,034)
- Profit (loss) carried forward -€2,117
down €2,117 (-10.8%), from €19,564 to €17,447
- Other debts +€1,700
up €1,700 (+16.1%), from €10,583 to €12,283
- Tax, wage and social debts +€1,168
up €1,168 (+15.4%), from €7,563 to €8,731
of which Taxes: +€2,529
- Trade debts -€731
down €731 (-56.4%), from €1,296 to €565
- Gross operating margin -€3,743
down €3,743 (-16.7%), from €22,375 to €18,631
- Depreciation -€954
down €954 (-48.0%), from €1,988 to €1,034
- Taxes -€548
down €548 (-15.6%), from €3,502 to €2,954
- Other operating charges -€348
down €348 (-7.6%), from €4,591 to €4,244
- Financial income +€273
up €273 (+93.7%), from €291 to €564
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 | €47,256 | €47,276 | +€19 | 0.0% |
| Fixed assets | 21/28 | €18,044 | €17,010 | -€1,034 | -5.7% |
| Tangible fixed assets | 22/27 | €1,034 | - | -€1,034 | |
| Furniture and vehicles | 24 | €1,034 | - | -€1,034 | |
| Financial fixed assets | 28 | €17,010 | €17,010 | = | 0.0% |
| Current assets | 29/58 | €29,213 | €30,266 | +€1,053 | +3.6% |
| Amounts receivable within one year | 40/41 | €19,635 | €19,945 | +€310 | +1.6% |
| Trade receivables | 40 | €9,361 | €8,500 | -€861 | -9.2% |
| Other amounts receivable | 41 | €10,274 | €11,445 | +€1,171 | +11.4% |
| Cash at bank and in hand | 54/58 | €3,211 | €9,148 | +€5,937 | +184.9% |
| Deferred charges and accrued income | 490/1 | €6,367 | €1,173 | -€5,194 | -81.6% |
| Total equity and liabilities | 10/49 | €47,256 | €47,276 | +€19 | 0.0% |
| Equity | 10/15 | €27,814 | €25,697 | -€2,117 | -7.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €750 | €750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,564 | €17,447 | -€2,117 | -10.8% |
| Amounts payable | 17/49 | €19,442 | €21,579 | +€2,137 | +11.0% |
| Amounts payable within one year | 42/48 | €19,442 | €21,579 | +€2,137 | +11.0% |
| Trade debts | 44 | €1,296 | €565 | -€731 | -56.4% |
| Suppliers | 440/4 | €1,296 | €565 | -€731 | -56.4% |
| Taxes, remuneration and social security | 45 | €7,563 | €8,731 | +€1,168 | +15.4% |
| Taxes | 450/3 | €6,202 | €8,731 | +€2,529 | +40.8% |
| Remuneration and social security | 454/9 | €1,361 | - | -€1,361 | |
| Other amounts payable | 47/48 | €10,583 | €12,283 | +€1,700 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,988 | €1,034 | -€954 | -48.0% |
| Other operating charges | 640/8 | €4,591 | €4,244 | -€348 | -7.6% |
| Gross operating margin | 9900 | €22,375 | €18,631 | -€3,743 | -16.7% |
| Operating profit (loss) | 9901 | €15,795 | €13,354 | -€2,441 | -15.5% |
| Financial income | 75/76B | €291 | €564 | +€273 | +93.7% |
| Recurring financial income | 75 | €291 | €564 | +€273 | +93.7% |
| Financial charges | 65/66B | €82 | €81 | -€2 | -2.2% |
| Recurring financial charges | 65 | €82 | €81 | -€2 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €16,004 | €13,837 | -€2,167 | -13.5% |
| Income taxes | 67/77 | €3,502 | €2,954 | -€548 | -15.6% |
| Profit (loss) for the period | 9904 | €12,502 | €10,883 | -€1,619 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,502 | €10,883 | -€1,619 | -13.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.