SUMMA INTERNATIONAL: 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.
SUMMA INTERNATIONAL
Largest movements
- Receivables within one year -€3,774
down €3,774 (-15.3%), from €24,612 to €20,838
- Cash +€925
up €925 (+38.9%), from €2,376 to €3,301
mainly Receivables within one year (+€3,774) and Investment in fixed assets (net) (+€0)
- Trade debts -€1,864
down €1,864 (-5.0%), from €37,349 to €35,486
of which Suppliers: -€1,864
- Profit (loss) carried forward -€985
down €985 (-69.3%), from €1,422 to €437
- Gross operating margin +€5,166
up €5,166, from -€1,029 to €4,137
- Other operating charges +€3,168
new in 2024: €3,168
- Financial charges +€325
new in 2024: €325
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,575 | €81,726 | -€2,849 | -3.4% |
| Fixed assets | 21/28 | €57,587 | €57,587 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €57,587 | €57,587 | -€0 | 0.0% |
| Land and buildings | 22 | €57,587 | €57,587 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Current assets | 29/58 | €26,988 | €24,139 | -€2,849 | -10.6% |
| Amounts receivable within one year | 40/41 | €24,612 | €20,838 | -€3,774 | -15.3% |
| Other amounts receivable | 41 | €24,612 | €20,838 | -€3,774 | -15.3% |
| Cash at bank and in hand | 54/58 | €2,376 | €3,301 | +€925 | +38.9% |
| Total equity and liabilities | 10/49 | €84,575 | €81,726 | -€2,849 | -3.4% |
| Equity | 10/15 | €45,296 | €44,310 | -€985 | -2.2% |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Capital | 10 | €43,381 | - | -€43,381 | |
| Issued capital | 100 | €43,381 | - | -€43,381 | |
| Reserves | 13 | €492 | €492 | = | 0.0% |
| Non-distributable reserves | 130/1 | €492 | €492 | = | 0.0% |
| Legal reserve | 130 | €492 | - | -€492 | |
| Reserves not available under the articles | 1311 | - | €492 | +€492 | |
| Profit (loss) carried forward | 14 | €1,422 | €437 | -€985 | -69.3% |
| Amounts payable | 17/49 | €39,279 | €37,415 | -€1,864 | -4.7% |
| Amounts payable within one year | 42/48 | €38,557 | €36,693 | -€1,864 | -4.8% |
| Trade debts | 44 | €37,349 | €35,486 | -€1,864 | -5.0% |
| Suppliers | 440/4 | €11,789 | €9,926 | -€1,864 | -15.8% |
| Bills of exchange payable | 441 | €25,560 | €25,560 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €888 | €888 | = | 0.0% |
| Taxes | 450/3 | €888 | €888 | = | 0.0% |
| Other amounts payable | 47/48 | €320 | €320 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €722 | €722 | = | 0.0% |
| Other operating charges | 640/8 | - | €3,168 | +€3,168 | |
| Non-recurring operating charges | 66A | - | €1,629 | +€1,629 | |
| Gross operating margin | 9900 | -€1,029 | €4,137 | +€5,166 | |
| Operating profit (loss) | 9901 | -€1,029 | -€661 | +€368 | +35.8% |
| Financial charges | 65/66B | - | €325 | +€325 | |
| Recurring financial charges | 65 | - | €325 | +€325 | |
| Profit (loss) for the period before taxes | 9903 | -€1,029 | -€985 | +€43 | +4.2% |
| Profit (loss) for the period | 9904 | -€1,029 | -€985 | +€43 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,029 | -€985 | +€43 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.