Summit Capital: 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.
Summit Capital
Largest movements
- Tangible fixed assets -€48,608
down €48,608 (-5.1%), from €945,320 to €896,713
- Receivables after one year +€47,500
up €47,500 (+20.4%), from €232,500 to €280,000
- Profit (loss) carried forward +€92,608
up €92,608 (+89.7%), from -€103,287 to -€10,679
- Debts after one year -€73,951
down €73,951 (-6.5%), from €1.1m to €1.1m
of which Financial debts: -€73,951
- Accrued charges and deferred income -€17,796
no longer reported in 2025 (was €17,796)
- Gross operating margin +€236,570
up €236,570, from -€76,933 to €159,638
- Financial charges -€9,132
down €9,132 (-28.7%), from €31,793 to €22,661
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 | €1,189,025 | €1,191,845 | +€2,821 | +0.2% |
| Fixed assets | 21/28 | €945,320 | €896,713 | -€48,608 | -5.1% |
| Tangible fixed assets | 22/27 | €945,320 | €896,713 | -€48,608 | -5.1% |
| Land and buildings | 22 | €945,320 | €896,713 | -€48,608 | -5.1% |
| Current assets | 29/58 | €243,705 | €295,133 | +€51,428 | +21.1% |
| Amounts receivable after more than one year | 29 | €232,500 | €280,000 | +€47,500 | +20.4% |
| Other amounts receivable | 291 | €232,500 | €280,000 | +€47,500 | +20.4% |
| Amounts receivable within one year | 40/41 | €10,798 | €15,005 | +€4,206 | +39.0% |
| Other amounts receivable | 41 | €10,798 | €15,005 | +€4,206 | +39.0% |
| Cash at bank and in hand | 54/58 | €406 | €128 | -€278 | -68.5% |
| Total equity and liabilities | 10/49 | €1,189,025 | €1,191,845 | +€2,821 | +0.2% |
| Equity | 10/15 | -€31,787 | €60,821 | +€92,608 | |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,287 | -€10,679 | +€92,608 | +89.7% |
| Amounts payable | 17/49 | €1,220,811 | €1,131,024 | -€89,787 | -7.4% |
| Amounts payable after more than one year | 17 | €1,130,086 | €1,056,134 | -€73,951 | -6.5% |
| Financial debts | 170/4 | €912,586 | €838,634 | -€73,951 | -8.1% |
| Other amounts payable | 178/9 | €217,500 | €217,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €72,930 | €74,889 | +€1,960 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €72,342 | €73,951 | +€1,610 | +2.2% |
| Other amounts payable | 47/48 | €588 | €938 | +€350 | +59.6% |
| Accrued charges and deferred income | 492/3 | €17,796 | - | -€17,796 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,608 | €48,608 | = | 0.0% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | -€76,933 | €159,638 | +€236,570 | |
| Operating profit (loss) | 9901 | -€126,500 | €110,063 | +€236,563 | |
| Financial income | 75/76B | €3,907 | €5,206 | +€1,299 | +33.3% |
| Recurring financial income | 75 | €3,907 | €5,206 | +€1,299 | +33.3% |
| Financial charges | 65/66B | €31,793 | €22,661 | -€9,132 | -28.7% |
| Recurring financial charges | 65 | €31,793 | €22,661 | -€9,132 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€154,386 | €92,608 | +€246,994 | |
| Profit (loss) for the period | 9904 | -€154,386 | €92,608 | +€246,994 | |
| Profit (loss) for the period to be appropriated | 9905 | -€154,386 | €92,608 | +€246,994 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.