SUMM: 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.
SUMM
Largest movements
- Tangible fixed assets -€44,506
down €44,506 (-30.0%), from €148,163 to €103,657
of which Furniture and vehicles: -€41,430
- Cash +€44,240
up €44,240 (+58.3%), from €75,898 to €120,138
mainly Other debts (+€126,855) and Depreciation (+€48,657)
- Receivables within one year +€18,827
up €18,827 (+41.7%), from €45,119 to €63,947
of which Trade receivables: +€14,281
- Other debts +€126,855
up €126,855 (+113.0%), from €112,271 to €239,126
- Reserves -€105,216
down €105,216 (-100.0%), from €105,216 to €0
- Tax, wage and social debts -€3,081
down €3,081 (-23.0%), from €13,393 to €10,312
- Gross operating margin -€36,801
down €36,801 (-32.5%), from €113,191 to €76,390
- Taxes -€7,011
down €7,011 (-49.1%), from €14,286 to €7,276
- Other operating charges -€1,247
down €1,247 (-24.4%), from €5,111 to €3,865
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 | €271,650 | €291,353 | +€19,703 | +7.3% |
| Fixed assets | 21/28 | €148,313 | €103,657 | -€44,656 | -30.1% |
| Tangible fixed assets | 22/27 | €148,163 | €103,657 | -€44,506 | -30.0% |
| Plant, machinery and equipment | 23 | €6,815 | €6,262 | -€553 | -8.1% |
| Furniture and vehicles | 24 | €127,177 | €85,748 | -€41,430 | -32.6% |
| Other tangible fixed assets | 26 | €14,171 | €11,647 | -€2,524 | -17.8% |
| Financial fixed assets | 28 | €150 | €0 | -€150 | -100.0% |
| Current assets | 29/58 | €123,337 | €187,696 | +€64,359 | +52.2% |
| Amounts receivable within one year | 40/41 | €45,119 | €63,947 | +€18,827 | +41.7% |
| Trade receivables | 40 | €45,119 | €59,401 | +€14,281 | +31.7% |
| Other amounts receivable | 41 | €0 | €4,546 | +€4,546 | |
| Cash at bank and in hand | 54/58 | €75,898 | €120,138 | +€44,240 | +58.3% |
| Deferred charges and accrued income | 490/1 | €2,319 | €3,611 | +€1,292 | +55.7% |
| Total equity and liabilities | 10/49 | €271,650 | €291,353 | +€19,703 | +7.3% |
| Equity | 10/15 | €124,796 | €19,280 | -€105,516 | -84.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €105,216 | €0 | -€105,216 | -100.0% |
| Distributable reserves | 133 | €105,216 | €0 | -€105,216 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €1,030 | €730 | -€300 | -29.1% |
| Amounts payable | 17/49 | €146,855 | €272,073 | +€125,218 | +85.3% |
| Amounts payable within one year | 42/48 | €141,623 | €264,891 | +€123,267 | +87.0% |
| Trade debts | 44 | €15,959 | €15,453 | -€507 | -3.2% |
| Suppliers | 440/4 | €15,959 | €15,453 | -€507 | -3.2% |
| Taxes, remuneration and social security | 45 | €13,393 | €10,312 | -€3,081 | -23.0% |
| Taxes | 450/3 | €13,393 | €10,312 | -€3,081 | -23.0% |
| Other amounts payable | 47/48 | €112,271 | €239,126 | +€126,855 | +113.0% |
| Accrued charges and deferred income | 492/3 | €5,231 | €7,182 | +€1,951 | +37.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,374 | €48,657 | -€716 | -1.5% |
| Other operating charges | 640/8 | €5,111 | €3,865 | -€1,247 | -24.4% |
| Non-recurring operating charges | 66A | €639 | €668 | +€29 | +4.5% |
| Gross operating margin | 9900 | €113,191 | €76,390 | -€36,801 | -32.5% |
| Operating profit (loss) | 9901 | €58,068 | €23,201 | -€34,867 | -60.0% |
| Financial income | 75/76B | €637 | €639 | +€2 | +0.2% |
| Recurring financial income | 75 | €637 | €639 | +€2 | +0.2% |
| Financial charges | 65/66B | €5,913 | €6,889 | +€976 | +16.5% |
| Recurring financial charges | 65 | €5,913 | €6,889 | +€976 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €52,792 | €16,951 | -€35,841 | -67.9% |
| Income taxes | 67/77 | €14,286 | €7,276 | -€7,011 | -49.1% |
| Profit (loss) for the period | 9904 | €38,506 | €9,675 | -€28,831 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,506 | €9,675 | -€28,831 | -74.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.