SUMMER SOMEWHERE: 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.
SUMMER SOMEWHERE
Largest movements
- Cash -€22,526
down €22,526 (-98.9%), from €22,781 to €255
mainly Net result for the year (-€20,473) and Receivables within one year (-€12,597)
- Receivables within one year +€12,597
up €12,597 (+20.1%), from €62,559 to €75,157
of which Other amounts receivable: +€11,265
- Profit (loss) carried forward -€20,473
down €20,473 (-7.4%), from -€277,690 to -€298,163
- Other debts +€10,580
up €10,580 (+1.5%), from €702,414 to €712,994
- Gross operating margin +€85,819
up €85,819 (+86.3%), from -€99,429 to -€13,611
- Other operating charges -€1,491
down €1,491 (-78.9%), from €1,891 to €400
- Depreciation +€1,002
up €1,002 (+19.1%), from €5,236 to €6,238
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 | €429,218 | €417,825 | -€11,393 | -2.7% |
| Fixed assets | 21/28 | €7,547 | €6,083 | -€1,464 | -19.4% |
| Intangible fixed assets | 21 | €4,952 | €852 | -€4,100 | -82.8% |
| Tangible fixed assets | 22/27 | €2,595 | €5,231 | +€2,636 | +102% |
| Plant, machinery and equipment | 23 | - | €1,106 | +€1,106 | |
| Furniture and vehicles | 24 | €2,595 | €4,125 | +€1,529 | +58.9% |
| Current assets | 29/58 | €421,671 | €411,742 | -€9,929 | -2.4% |
| Stocks and contracts in progress | 3 | €336,331 | €336,331 | = | 0.0% |
| Stocks | 30/36 | €336,331 | €336,331 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,559 | €75,157 | +€12,597 | +20.1% |
| Trade receivables | 40 | €54,041 | €55,373 | +€1,332 | +2.5% |
| Other amounts receivable | 41 | €8,519 | €19,784 | +€11,265 | +132% |
| Cash at bank and in hand | 54/58 | €22,781 | €255 | -€22,526 | -98.9% |
| Total equity and liabilities | 10/49 | €429,218 | €417,825 | -€11,393 | -2.7% |
| Equity | 10/15 | -€275,690 | -€296,163 | -€20,473 | -7.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€277,690 | -€298,163 | -€20,473 | -7.4% |
| Amounts payable | 17/49 | €704,908 | €713,988 | +€9,080 | +1.3% |
| Amounts payable within one year | 42/48 | €704,908 | €713,988 | +€9,080 | +1.3% |
| Advances received on contracts in progress | 46 | €900 | €900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,594 | €94 | -€1,500 | -94.1% |
| Taxes | 450/3 | €1,594 | €94 | -€1,500 | -94.1% |
| Other amounts payable | 47/48 | €702,414 | €712,994 | +€10,580 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,236 | €6,238 | +€1,002 | +19.1% |
| Other operating charges | 640/8 | €1,891 | €400 | -€1,491 | -78.9% |
| Gross operating margin | 9900 | -€99,429 | -€13,611 | +€85,819 | +86.3% |
| Operating profit (loss) | 9901 | -€106,557 | -€20,248 | +€86,308 | +81.0% |
| Financial income | 75/76B | €375 | €21 | -€354 | -94.3% |
| Recurring financial income | 75 | €375 | €21 | -€354 | -94.3% |
| Financial charges | 65/66B | €1,028 | €246 | -€781 | -76.0% |
| Recurring financial charges | 65 | €1,028 | €246 | -€781 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | -€107,209 | -€20,473 | +€86,736 | +80.9% |
| Profit (loss) for the period | 9904 | -€107,209 | -€20,473 | +€86,736 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€107,209 | -€20,473 | +€86,736 | +80.9% |
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 13 October 2026 via checked.be.