SUMCONSTRUCT: 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.
SUMCONSTRUCT
Largest movements
- Cash -€6,401
down €6,401 (-27.9%), from €22,981 to €16,580
mainly Net result for the year (-€3,501) and Deferred charges and accrued income (-€2,900)
- Deferred charges and accrued income +€2,900
up €2,900 (+51.5%), from €5,630 to €8,530
- Profit (loss) carried forward -€3,501
down €3,501, from €1,378 to -€2,123
- Financial income -€394
down €394 (-12.0%), from €3,295 to €2,900
- Gross operating margin -€168
down €168 (-3.0%), from -€5,533 to -€5,702
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 | €69,578 | €66,077 | -€3,501 | -5.0% |
| Current assets | 29/58 | €69,578 | €66,077 | -€3,501 | -5.0% |
| Amounts receivable within one year | 40/41 | €40,967 | €40,967 | = | 0.0% |
| Other amounts receivable | 41 | €40,967 | €40,967 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,981 | €16,580 | -€6,401 | -27.9% |
| Deferred charges and accrued income | 490/1 | €5,630 | €8,530 | +€2,900 | +51.5% |
| Total equity and liabilities | 10/49 | €69,578 | €66,077 | -€3,501 | -5.0% |
| Equity | 10/15 | €69,578 | €66,077 | -€3,501 | -5.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,378 | -€2,123 | -€3,501 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€5,533 | -€5,702 | -€168 | -3.0% |
| Operating profit (loss) | 9901 | -€6,039 | -€6,221 | -€183 | -3.0% |
| Financial income | 75/76B | €3,295 | €2,900 | -€394 | -12.0% |
| Recurring financial income | 75 | €3,295 | €2,900 | -€394 | -12.0% |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,894 | -€3,501 | -€607 | -21.0% |
| Profit (loss) for the period | 9904 | -€2,894 | -€3,501 | -€607 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,894 | -€3,501 | -€607 | -21.0% |
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 5 October 2026 via checked.be.