Sumau: 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.
Sumau
Largest movements
- Cash -€33,249
down €33,249 (-78.4%), from €42,411 to €9,162
mainly Contributions, distributions and other (-€30,000) and Other debts (-€25,353)
- Deferred charges and accrued income -€6,189
no longer reported in 2025 (was €6,189)
- Receivables within one year +€3,341
up €3,341 (+224.8%), from €1,486 to €4,828
of which Trade receivables: +€2,137
- Other debts -€25,353
no longer reported in 2025 (was €25,353)
- Tax, wage and social debts -€7,914
down €7,914 (-57.2%), from €13,836 to €5,922
- Profit (loss) carried forward -€3,881
down €3,881 (-90.3%), from €4,297 to €416
- Trade debts +€1,052
up €1,052 (+74.3%), from €1,415 to €2,467
- Gross operating margin -€5,329
down €5,329 (-12.6%), from €42,426 to €37,097
- Taxes -€1,619
down €1,619 (-14.1%), from €11,504 to €9,884
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 | €50,086 | €13,990 | -€36,096 | -72.1% |
| Current assets | 29/58 | €50,086 | €13,990 | -€36,096 | -72.1% |
| Amounts receivable within one year | 40/41 | €1,486 | €4,828 | +€3,341 | +224.8% |
| Trade receivables | 40 | €969 | €3,106 | +€2,137 | +220.5% |
| Other amounts receivable | 41 | €517 | €1,722 | +€1,205 | +232.8% |
| Cash at bank and in hand | 54/58 | €42,411 | €9,162 | -€33,249 | -78.4% |
| Deferred charges and accrued income | 490/1 | €6,189 | - | -€6,189 | |
| Total equity and liabilities | 10/49 | €50,086 | €13,990 | -€36,096 | -72.1% |
| Equity | 10/15 | €9,481 | €5,600 | -€3,881 | -40.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €3,684 | €3,684 | = | 0.0% |
| Distributable reserves | 133 | €3,684 | €3,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,297 | €416 | -€3,881 | -90.3% |
| Amounts payable | 17/49 | €40,605 | €8,389 | -€32,215 | -79.3% |
| Amounts payable within one year | 42/48 | €40,605 | €8,389 | -€32,215 | -79.3% |
| Trade debts | 44 | €1,415 | €2,467 | +€1,052 | +74.3% |
| Suppliers | 440/4 | €1,415 | €2,467 | +€1,052 | +74.3% |
| Taxes, remuneration and social security | 45 | €13,836 | €5,922 | -€7,914 | -57.2% |
| Taxes | 450/3 | €13,836 | €5,922 | -€7,914 | -57.2% |
| Other amounts payable | 47/48 | €25,353 | - | -€25,353 | |
| Other operating charges | 640/8 | €816 | €523 | -€294 | -36.0% |
| Gross operating margin | 9900 | €42,426 | €37,097 | -€5,329 | -12.6% |
| Operating profit (loss) | 9901 | €41,610 | €36,575 | -€5,035 | -12.1% |
| Financial income | 75/76B | €30 | €145 | +€115 | +377.3% |
| Recurring financial income | 75 | €30 | €145 | +€115 | +377.3% |
| Financial charges | 65/66B | €486 | €717 | +€231 | +47.4% |
| Recurring financial charges | 65 | €486 | €717 | +€231 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €41,154 | €36,003 | -€5,151 | -12.5% |
| Income taxes | 67/77 | €11,504 | €9,884 | -€1,619 | -14.1% |
| Profit (loss) for the period | 9904 | €29,650 | €26,119 | -€3,531 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,650 | €26,119 | -€3,531 | -11.9% |
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 10 October 2026 via checked.be.