SUMAR STAR: 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.
SUMAR STAR
Largest movements
- Tangible fixed assets +€3,660
new in 2012: €3,660
- Cash +€477
new in 2012: €477
mainly Debts within one year (+€7,256) and Depreciation (+€915)
- Debts within one year +€7,256
up €7,256 (+36.8%), from €19,695 to €26,950
- Profit (loss) carried forward -€3,118
down €3,118 (-12.6%), from -€24,695 to -€27,813
- Depreciation +€915
new in 2012: €915
- Gross operating margin -€5
down €5 (-1.3%), from -€406 to -€412
From the 2011 result to the 2012 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 2011 and 2012 balance sheets and the 2012 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2011 | 2012 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €4,137 | +€4,137 | |
| Fixed assets | 21/28 | - | €3,660 | +€3,660 | |
| Tangible fixed assets | 22/27 | - | €3,660 | +€3,660 | |
| Current assets | 29/58 | - | €477 | +€477 | |
| Cash at bank and in hand | 54/58 | - | €477 | +€477 | |
| Total equity and liabilities | 10/49 | - | €4,137 | +€4,137 | |
| Equity | 10/15 | -€19,695 | -€22,813 | -€3,118 | -15.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,695 | -€27,813 | -€3,118 | -12.6% |
| Amounts payable | 17/49 | €19,695 | €26,950 | +€7,256 | +36.8% |
| Amounts payable within one year | 42/48 | €19,695 | €26,950 | +€7,256 | +36.8% |
| Trade debts | 44 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €915 | +€915 | |
| Gross operating margin | 9900 | -€406 | -€412 | -€5 | -1.3% |
| Operating profit (loss) | 9901 | -€406 | -€3,109 | -€2,703 | -665.1% |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €9 | +€9 | |
| Profit (loss) for the period before taxes | 9903 | -€406 | -€3,118 | -€2,712 | -667.3% |
| Profit (loss) for the period | 9904 | -€406 | -€3,118 | -€2,712 | -667.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€406 | -€3,118 | -€2,712 | -667.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2011 and 31 December 2012. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.