Sumerion: 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.
Sumerion
Largest movements
- Receivables within one year -€198,480
down €198,480 (-73.6%), from €269,819 to €71,338
of which Other amounts receivable: -€169,174
- Tangible fixed assets -€15,603
down €15,603 (-11.4%), from €137,151 to €121,549
of which Furniture and vehicles: -€9,550
- Cash +€4,698
up €4,698 (+35.7%), from €13,151 to €17,849
mainly Receivables within one year (+€198,480) and Other debts (+€44,558)
- Accrued charges and deferred income -€127,406
down €127,406 (-97.9%), from €130,097 to €2,691
- Profit (loss) carried forward -€94,893
down €94,893 (-100.3%), from -€94,641 to -€189,534
- Other debts +€44,558
up €44,558 (+14.8%), from €301,814 to €346,371
- Trade debts -€31,474
down €31,474 (-95.6%), from €32,930 to €1,457
- Financial charges +€57,886
up €57,886 (+19072.1%), from €304 to €58,189
- Other operating charges -€10,557
down €10,557 (-67.4%), from €15,664 to €5,106
- Depreciation +€5,641
up €5,641 (+26.5%), from €21,289 to €26,930
- Gross operating margin +€2,795
up €2,795 (+35.9%), from -€7,792 to -€4,998
- Financial income +€507
up €507 (+195000.0%), from €0 to €507
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 | €422,190 | €212,782 | -€209,408 | -49.6% |
| Fixed assets | 21/28 | €137,156 | €121,554 | -€15,603 | -11.4% |
| Tangible fixed assets | 22/27 | €137,151 | €121,549 | -€15,603 | -11.4% |
| Land and buildings | 22 | €79,733 | €70,578 | -€9,155 | -11.5% |
| Plant, machinery and equipment | 23 | €30,998 | €34,101 | +€3,102 | +10.0% |
| Furniture and vehicles | 24 | €26,420 | €16,870 | -€9,550 | -36.1% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €285,034 | €91,228 | -€193,806 | -68.0% |
| Amounts receivable within one year | 40/41 | €269,819 | €71,338 | -€198,480 | -73.6% |
| Trade receivables | 40 | €31,220 | €1,913 | -€29,306 | -93.9% |
| Other amounts receivable | 41 | €238,599 | €69,425 | -€169,174 | -70.9% |
| Cash at bank and in hand | 54/58 | €13,151 | €17,849 | +€4,698 | +35.7% |
| Deferred charges and accrued income | 490/1 | €2,064 | €2,041 | -€23 | -1.1% |
| Total equity and liabilities | 10/49 | €422,190 | €212,782 | -€209,408 | -49.6% |
| Equity | 10/15 | -€43,771 | -€138,664 | -€94,893 | -216.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,470 | €38,470 | = | 0.0% |
| Tax-exempt reserves | 132 | €347 | €347 | = | 0.0% |
| Distributable reserves | 133 | €38,123 | €38,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,641 | -€189,534 | -€94,893 | -100.3% |
| Amounts payable | 17/49 | €465,961 | €351,446 | -€114,515 | -24.6% |
| Amounts payable within one year | 42/48 | €335,864 | €348,755 | +€12,891 | +3.8% |
| Trade debts | 44 | €32,930 | €1,457 | -€31,474 | -95.6% |
| Suppliers | 440/4 | €32,930 | €1,457 | -€31,474 | -95.6% |
| Taxes, remuneration and social security | 45 | €1,120 | €927 | -€193 | -17.3% |
| Taxes | 450/3 | €1,120 | €927 | -€193 | -17.3% |
| Other amounts payable | 47/48 | €301,814 | €346,371 | +€44,558 | +14.8% |
| Accrued charges and deferred income | 492/3 | €130,097 | €2,691 | -€127,406 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,289 | €26,930 | +€5,641 | +26.5% |
| Other operating charges | 640/8 | €15,664 | €5,106 | -€10,557 | -67.4% |
| Gross operating margin | 9900 | -€7,792 | -€4,998 | +€2,795 | +35.9% |
| Operating profit (loss) | 9901 | -€44,745 | -€37,034 | +€7,711 | +17.2% |
| Financial income | 75/76B | €0 | €507 | +€507 | +195000.0% |
| Recurring financial income | 75 | €0 | €507 | +€507 | +195000.0% |
| Financial charges | 65/66B | €304 | €58,189 | +€57,886 | +19072.1% |
| Recurring financial charges | 65 | €304 | €58,189 | +€57,886 | +19072.1% |
| Profit (loss) for the period before taxes | 9903 | -€45,048 | -€94,716 | -€49,668 | -110.3% |
| Income taxes | 67/77 | €560 | €177 | -€383 | -68.4% |
| Profit (loss) for the period | 9904 | -€45,608 | -€94,893 | -€49,285 | -108.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,608 | -€94,893 | -€49,285 | -108.1% |
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 29 September 2026 via checked.be.