SUMICSID: 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.
SUMICSID
Largest movements
- Tangible fixed assets -€34,114
down €34,114 (-11.5%), from €295,652 to €261,539
of which Land and buildings: -€33,927
- Receivables within one year -€28,964
down €28,964 (-77.6%), from €37,306 to €8,343
- Deferred charges and accrued income -€13,736
down €13,736 (-84.7%), from €16,216 to €2,480
- Cash +€8,204
up €8,204 (+2.8%), from €290,701 to €298,905
mainly Depreciation (+€40,386) and Receivables within one year (+€28,964)
- Trade debts -€44,335
down €44,335 (-94.2%), from €47,080 to €2,745
- Debts after one year -€30,000
down €30,000 (-12.8%), from €235,000 to €205,000
- Gross operating margin +€109,579
up €109,579, from -€7,058 to €102,521
- Financial income +€2,467
up €2,467 (+100%), from €2,460 to €4,927
- Staff costs -€1,240
down €1,240 (-2.4%), from €52,141 to €50,901
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.
Derived cash bridge
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 | €729,875 | €661,266 | -€68,610 | -9.4% |
| Fixed assets | 21/28 | €385,652 | €351,539 | -€34,114 | -8.8% |
| Tangible fixed assets | 22/27 | €295,652 | €261,539 | -€34,114 | -11.5% |
| Land and buildings | 22 | €286,492 | €252,565 | -€33,927 | -11.8% |
| Furniture and vehicles | 24 | €9,161 | €8,973 | -€187 | -2.0% |
| Financial fixed assets | 28 | €90,000 | €90,000 | = | 0.0% |
| Current assets | 29/58 | €344,223 | €309,727 | -€34,496 | -10.0% |
| Amounts receivable within one year | 40/41 | €37,306 | €8,343 | -€28,964 | -77.6% |
| Other amounts receivable | 41 | €37,306 | €8,343 | -€28,964 | -77.6% |
| Cash at bank and in hand | 54/58 | €290,701 | €298,905 | +€8,204 | +2.8% |
| Deferred charges and accrued income | 490/1 | €16,216 | €2,480 | -€13,736 | -84.7% |
| Total equity and liabilities | 10/49 | €729,875 | €661,266 | -€68,610 | -9.4% |
| Equity | 10/15 | €410,780 | €415,792 | +€5,012 | +1.2% |
| Contributions | 10/11 | €293,850 | €293,850 | = | 0.0% |
| Reserves | 13 | €305,803 | €305,803 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €275,803 | €275,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188,873 | -€183,861 | +€5,012 | +2.7% |
| Amounts payable | 17/49 | €319,095 | €245,474 | -€73,622 | -23.1% |
| Amounts payable after more than one year | 17 | €235,000 | €205,000 | -€30,000 | -12.8% |
| Financial debts | 170/4 | €235,000 | €205,000 | -€30,000 | -12.8% |
| Amounts payable within one year | 42/48 | €84,095 | €40,474 | -€43,622 | -51.9% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 43 | - | €603 | +€603 | |
| Credit institutions | 430/8 | - | €603 | +€603 | |
| Trade debts | 44 | €47,080 | €2,745 | -€44,335 | -94.2% |
| Suppliers | 440/4 | €47,080 | €2,745 | -€44,335 | -94.2% |
| Taxes, remuneration and social security | 45 | €7,016 | €7,126 | +€110 | +1.6% |
| Taxes | 450/3 | €195 | - | -€195 | |
| Remuneration and social security | 454/9 | €6,821 | €7,126 | +€305 | +4.5% |
| Remuneration, social security and pensions | 62 | €52,141 | €50,901 | -€1,240 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,789 | €40,386 | -€404 | -1.0% |
| Other operating charges | 640/8 | €3,276 | €3,200 | -€76 | -2.3% |
| Non-recurring operating charges | 66A | €363,553 | - | -€363,553 | |
| Gross operating margin | 9900 | -€7,058 | €102,521 | +€109,579 | |
| Operating profit (loss) | 9901 | -€466,817 | €8,034 | +€474,852 | |
| Financial income | 75/76B | €2,460 | €4,927 | +€2,467 | +100% |
| Recurring financial income | 75 | €2,460 | €4,927 | +€2,467 | +100% |
| Financial charges | 65/66B | €7,854 | €7,460 | -€393 | -5.0% |
| Recurring financial charges | 65 | €7,854 | €7,460 | -€393 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€472,210 | €5,501 | +€477,712 | |
| Income taxes | 67/77 | €549 | €489 | -€59 | -10.8% |
| Profit (loss) for the period | 9904 | -€472,759 | €5,012 | +€477,771 | |
| Profit (loss) for the period to be appropriated | 9905 | -€472,759 | €5,012 | +€477,771 |
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 23 October 2026 via checked.be.