SUMERU: 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.
SUMERU
Largest movements
- Receivables within one year +€71,564
new in 2023: €71,564
of which Trade receivables: +€40,769
- Cash +€13,804
up €13,804 (+19.3%), from €71,497 to €85,302
mainly Net result for the year (+€59,878) and Tax, wage and social debts (+€26,862)
- Profit (loss) carried forward +€59,878
up €59,878 (+518.5%), from €11,548 to €71,426
- Tax, wage and social debts +€26,862
up €26,862 (+2335.3%), from €1,150 to €28,012
- Trade debts -€2,836
down €2,836 (-5.7%), from €49,363 to €46,527
- Gross operating margin +€46,619
up €46,619 (+346.7%), from €13,447 to €60,066
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,062 | €156,965 | +€83,904 | +114.8% |
| Current assets | 29/58 | €73,062 | €156,965 | +€83,904 | +114.8% |
| Amounts receivable within one year | 40/41 | - | €71,564 | +€71,564 | |
| Trade receivables | 40 | - | €40,769 | +€40,769 | |
| Other amounts receivable | 41 | - | €30,795 | +€30,795 | |
| Cash at bank and in hand | 54/58 | €71,497 | €85,302 | +€13,804 | +19.3% |
| Deferred charges and accrued income | 490/1 | €1,564 | €100 | -€1,464 | -93.6% |
| Total equity and liabilities | 10/49 | €73,062 | €156,965 | +€83,904 | +114.8% |
| Equity | 10/15 | €22,548 | €82,426 | +€59,878 | +265.6% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Outside capital | 11 | €11,000 | - | -€11,000 | |
| Other | 1109/19 | €11,000 | - | -€11,000 | |
| Profit (loss) carried forward | 14 | €11,548 | €71,426 | +€59,878 | +518.5% |
| Amounts payable | 17/49 | €50,513 | €74,539 | +€24,026 | +47.6% |
| Amounts payable within one year | 42/48 | €50,513 | €74,539 | +€24,026 | +47.6% |
| Trade debts | 44 | €49,363 | €46,527 | -€2,836 | -5.7% |
| Suppliers | 440/4 | €49,363 | €46,527 | -€2,836 | -5.7% |
| Taxes, remuneration and social security | 45 | €1,150 | €28,012 | +€26,862 | +2335.3% |
| Taxes | 450/3 | €1,150 | €28,012 | +€26,862 | +2335.3% |
| Gross operating margin | 9900 | €13,447 | €60,066 | +€46,619 | +346.7% |
| Operating profit (loss) | 9901 | €13,447 | €60,066 | +€46,619 | +346.7% |
| Financial charges | 65/66B | €71 | €188 | +€118 | +166.5% |
| Recurring financial charges | 65 | €71 | €188 | +€118 | +166.5% |
| Profit (loss) for the period before taxes | 9903 | €13,377 | €59,878 | +€46,501 | +347.6% |
| Profit (loss) for the period | 9904 | €13,377 | €59,878 | +€46,501 | +347.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,377 | €59,878 | +€46,501 | +347.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.