SUMMIT CONSULT: 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 CONSULT
Largest movements
- Cash -€98,263
down €98,263 (-66.7%), from €147,358 to €49,095
mainly Contributions, distributions and other (-€216,324) and Investment in fixed assets (net) (-€1,157)
- Deferred charges and accrued income -€3,221
down €3,221 (-89.8%), from €3,586 to €365
- Reserves -€158,470
down €158,470 (-99.6%), from €159,170 to €700
- Other debts +€48,786
up €48,786 (+847%), from €5,758 to €54,544
- Tax, wage and social debts +€5,291
up €5,291 (+47.1%), from €11,238 to €16,529
of which Taxes: +€5,291
- Trade debts +€1,793
up €1,793 (+194%), from €923 to €2,716
- Gross operating margin -€13,717
down €13,717 (-15.2%), from €90,047 to €76,330
- Taxes -€2,866
down €2,866 (-15.8%), from €18,159 to €15,293
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 | €179,089 | €76,489 | -€102,600 | -57.3% |
| Fixed assets | 21/28 | €12,101 | €11,024 | -€1,077 | -8.9% |
| Tangible fixed assets | 22/27 | €12,101 | €11,024 | -€1,077 | -8.9% |
| Furniture and vehicles | 24 | €10,952 | €8,931 | -€2,021 | -18.4% |
| Other tangible fixed assets | 26 | €1,149 | €2,092 | +€943 | +82.1% |
| Current assets | 29/58 | €166,988 | €65,465 | -€101,523 | -60.8% |
| Amounts receivable within one year | 40/41 | €16,044 | €16,005 | -€40 | -0.2% |
| Trade receivables | 40 | €15,881 | €16,005 | +€123 | +0.8% |
| Other amounts receivable | 41 | €163 | €0 | -€163 | -100% |
| Cash at bank and in hand | 54/58 | €147,358 | €49,095 | -€98,263 | -66.7% |
| Deferred charges and accrued income | 490/1 | €3,586 | €365 | -€3,221 | -89.8% |
| Total equity and liabilities | 10/49 | €179,089 | €76,489 | -€102,600 | -57.3% |
| Equity | 10/15 | €161,170 | €2,700 | -€158,470 | -98.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €159,170 | €700 | -€158,470 | -99.6% |
| Distributable reserves | 133 | €159,170 | €700 | -€158,470 | -99.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,919 | €73,789 | +€55,870 | +312% |
| Amounts payable within one year | 42/48 | €17,919 | €73,789 | +€55,870 | +312% |
| Trade debts | 44 | €923 | €2,716 | +€1,793 | +194% |
| Suppliers | 440/4 | €923 | €2,716 | +€1,793 | +194% |
| Taxes, remuneration and social security | 45 | €11,238 | €16,529 | +€5,291 | +47.1% |
| Taxes | 450/3 | €11,238 | €16,529 | +€5,291 | +47.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,758 | €54,544 | +€48,786 | +847% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,704 | €2,234 | +€531 | +31.1% |
| Other operating charges | 640/8 | €323 | €465 | +€142 | +43.9% |
| Gross operating margin | 9900 | €90,047 | €76,330 | -€13,717 | -15.2% |
| Operating profit (loss) | 9901 | €88,020 | €73,630 | -€14,390 | -16.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €501 | €484 | -€17 | -3.4% |
| Recurring financial charges | 65 | €501 | €484 | -€17 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €87,519 | €73,146 | -€14,373 | -16.4% |
| Income taxes | 67/77 | €18,159 | €15,293 | -€2,866 | -15.8% |
| Profit (loss) for the period | 9904 | €69,361 | €57,854 | -€11,507 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €69,361 | €57,854 | -€11,507 | -16.6% |
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 14 October 2026 via checked.be.