SUMIKA Information Technology: 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.
SUMIKA Information Technology
Largest movements
- Current investments -€177,037
down €177,037 (-16.6%), from €1.1m to €891,118
- Current portion of long-term debt -€150,000
down €150,000 (-93.8%), from €160,000 to €10,000
- Debts after one year +€140,000
up €140,000 (+311.1%), from €45,000 to €185,000
- Reserves -€64,087
down €64,087 (-7.2%), from €890,320 to €826,233
of which Distributable reserves: -€64,087
- Other debts -€62,246
down €62,246 (-72.5%), from €85,820 to €23,573
- Tax, wage and social debts -€40,074
down €40,074 (-61.4%), from €65,232 to €25,157
- Financial income -€154,350
down €154,350 (-88.9%), from €173,612 to €19,262
- Gross operating margin -€35,911
down €35,911 (-39.7%), from €90,479 to €54,568
- Taxes -€25,934
down €25,934 (-66.8%), from €38,814 to €12,880
- Financial charges +€3,265
up €3,265 (+76.1%), from €4,291 to €7,555
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 | €1,379,308 | €1,202,476 | -€176,832 | -12.8% |
| Fixed assets | 21/28 | €243,056 | €235,846 | -€7,210 | -3.0% |
| Tangible fixed assets | 22/27 | €243,056 | €235,846 | -€7,210 | -3.0% |
| Land and buildings | 22 | €243,056 | €232,650 | -€10,406 | -4.3% |
| Furniture and vehicles | 24 | - | €3,196 | +€3,196 | |
| Current assets | 29/58 | €1,136,253 | €966,630 | -€169,622 | -14.9% |
| Amounts receivable within one year | 40/41 | €1,349 | €1,688 | +€339 | +25.2% |
| Trade receivables | 40 | - | €540 | +€540 | |
| Other amounts receivable | 41 | €1,349 | €1,148 | -€201 | -14.9% |
| Current investments | 50/53 | €1,068,156 | €891,118 | -€177,037 | -16.6% |
| Cash at bank and in hand | 54/58 | €60,433 | €72,836 | +€12,403 | +20.5% |
| Deferred charges and accrued income | 490/1 | €6,316 | €988 | -€5,327 | -84.4% |
| Total equity and liabilities | 10/49 | €1,379,308 | €1,202,476 | -€176,832 | -12.8% |
| Equity | 10/15 | €1,022,497 | €958,434 | -€64,063 | -6.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €890,320 | €826,233 | -€64,087 | -7.2% |
| Tax-exempt reserves | 132 | €4,593 | €4,593 | = | 0.0% |
| Distributable reserves | 133 | €885,727 | €821,640 | -€64,087 | -7.2% |
| Profit (loss) carried forward | 14 | €113,585 | €113,609 | +€24 | 0.0% |
| Amounts payable | 17/49 | €356,811 | €244,042 | -€112,769 | -31.6% |
| Amounts payable after more than one year | 17 | €45,000 | €185,000 | +€140,000 | +311.1% |
| Financial debts | 170/4 | €45,000 | €185,000 | +€140,000 | +311.1% |
| Amounts payable within one year | 42/48 | €311,811 | €59,042 | -€252,769 | -81.1% |
| Current portion of amounts payable after more than one year | 42 | €160,000 | €10,000 | -€150,000 | -93.8% |
| Trade debts | 44 | €760 | €311 | -€449 | -59.1% |
| Suppliers | 440/4 | €760 | €311 | -€449 | -59.1% |
| Taxes, remuneration and social security | 45 | €65,232 | €25,157 | -€40,074 | -61.4% |
| Taxes | 450/3 | €65,232 | €25,157 | -€40,074 | -61.4% |
| Other amounts payable | 47/48 | €85,820 | €23,573 | -€62,246 | -72.5% |
| Non-recurring operating income | 76A | €1,240 | - | -€1,240 | |
| Remuneration, social security and pensions | 62 | €899 | - | -€899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,406 | €11,034 | +€629 | +6.0% |
| Other operating charges | 640/8 | €1,779 | €1,836 | +€57 | +3.2% |
| Gross operating margin | 9900 | €90,479 | €54,568 | -€35,911 | -39.7% |
| Operating profit (loss) | 9901 | €77,395 | €41,698 | -€35,697 | -46.1% |
| Financial income | 75/76B | €173,612 | €19,262 | -€154,350 | -88.9% |
| Recurring financial income | 75 | €173,612 | €19,262 | -€154,350 | -88.9% |
| Financial charges | 65/66B | €4,291 | €7,555 | +€3,265 | +76.1% |
| Recurring financial charges | 65 | €4,291 | €7,555 | +€3,265 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €246,716 | €53,405 | -€193,311 | -78.4% |
| Income taxes | 67/77 | €38,814 | €12,880 | -€25,934 | -66.8% |
| Profit (loss) for the period | 9904 | €207,902 | €40,524 | -€167,377 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €207,902 | €40,524 | -€167,377 | -80.5% |
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 9 October 2026 via checked.be.