SUMIYA: 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.
SUMIYA
Largest movements
- Receivables within one year +€24,289
up €24,289 (+111%), from €21,835 to €46,124
of which Trade receivables: +€18,684
- Cash +€3,754
up €3,754 (+122%), from €3,067 to €6,821
mainly Other debts (+€21,500) and Trade debts (+€8,171)
- Tangible fixed assets +€740
up €740 (+67.5%), from €1,095 to €1,835
- Other debts +€21,500
new in 2025: €21,500
- Trade debts +€8,171
up €8,171 (+232%), from €3,524 to €11,695
- Tax, wage and social debts -€2,541
down €2,541 (-51.7%), from €4,910 to €2,370
of which Remuneration and social security: -€3,734
- Profit (loss) carried forward +€1,132
up €1,132 (+9.3%), from €12,187 to €13,320
- Staff costs +€2,000
up €2,000 (+21.3%), from €9,377 to €11,377
- Other operating charges -€1,500
no longer reported in 2025 (was €1,500)
- Taxes -€872
down €872 (-69.7%), from €1,252 to €380
- Gross operating margin +€528
up €528 (+3.4%), from €15,445 to €15,973
- Financial charges +€487
up €487 (+21.3%), from €2,287 to €2,773
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 | €39,222 | €67,484 | +€28,262 | +72.1% |
| Fixed assets | 21/28 | €1,095 | €1,835 | +€740 | +67.5% |
| Tangible fixed assets | 22/27 | €1,095 | €1,835 | +€740 | +67.5% |
| Furniture and vehicles | 24 | €1,095 | €1,835 | +€740 | +67.5% |
| Current assets | 29/58 | €38,127 | €65,649 | +€27,523 | +72.2% |
| Stocks and contracts in progress | 3 | €13,225 | €12,705 | -€520 | -3.9% |
| Stocks | 30/36 | €13,225 | €12,705 | -€520 | -3.9% |
| Amounts receivable within one year | 40/41 | €21,835 | €46,124 | +€24,289 | +111% |
| Trade receivables | 40 | - | €18,684 | +€18,684 | |
| Other amounts receivable | 41 | €21,835 | €27,440 | +€5,605 | +25.7% |
| Cash at bank and in hand | 54/58 | €3,067 | €6,821 | +€3,754 | +122% |
| Total equity and liabilities | 10/49 | €39,222 | €67,484 | +€28,262 | +72.1% |
| Equity | 10/15 | €30,787 | €31,920 | +€1,132 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,187 | €13,320 | +€1,132 | +9.3% |
| Amounts payable | 17/49 | €8,435 | €35,565 | +€27,130 | +322% |
| Amounts payable within one year | 42/48 | €8,435 | €35,565 | +€27,130 | +322% |
| Trade debts | 44 | €3,524 | €11,695 | +€8,171 | +232% |
| Suppliers | 440/4 | €3,524 | €11,695 | +€8,171 | +232% |
| Taxes, remuneration and social security | 45 | €4,910 | €2,370 | -€2,541 | -51.7% |
| Taxes | 450/3 | €68 | €1,262 | +€1,194 | +1,757% |
| Remuneration and social security | 454/9 | €4,842 | €1,108 | -€3,734 | -77.1% |
| Other amounts payable | 47/48 | - | €21,500 | +€21,500 | |
| Remuneration, social security and pensions | 62 | €9,377 | €11,377 | +€2,000 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94 | €310 | +€216 | +231% |
| Other operating charges | 640/8 | €1,500 | - | -€1,500 | |
| Gross operating margin | 9900 | €15,445 | €15,973 | +€528 | +3.4% |
| Operating profit (loss) | 9901 | €4,474 | €4,286 | -€188 | -4.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,287 | €2,773 | +€487 | +21.3% |
| Recurring financial charges | 65 | €2,287 | €2,773 | +€487 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €2,187 | €1,512 | -€675 | -30.9% |
| Income taxes | 67/77 | €1,252 | €380 | -€872 | -69.7% |
| Profit (loss) for the period | 9904 | €935 | €1,132 | +€197 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €935 | €1,132 | +€197 | +21.1% |
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 31 October 2026 via checked.be.