SummIT Consultancy: 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 Consultancy
Largest movements
- Cash -€43,359
down €43,359 (-65.8%), from €65,857 to €22,498
mainly Contributions, distributions and other (-€109,438) and Receivables within one year (-€1,696)
- Deferred charges and accrued income -€3,145
down €3,145 (-78.6%), from €4,001 to €856
- Receivables within one year +€1,696
up €1,696 (+42.4%), from €4,005 to €5,701
of which Trade receivables: +€3,656
- Reserves -€94,355
down €94,355 (-86.2%), from €109,438 to €15,083
- Profit (loss) carried forward +€40,693
no longer reported in 2025 (was -€40,693)
- Tax, wage and social debts +€11,309
new in 2025: €11,309
- Accrued charges and deferred income -€1,611
no longer reported in 2025 (was €1,611)
- Trade debts -€1,207
down €1,207 (-61.0%), from €1,979 to €772
- Gross operating margin +€98,092
up €98,092, from -€35,893 to €62,199
- Taxes +€4,151
up €4,151 (+2819.7%), from €147 to €4,299
- Depreciation -€1,398
down €1,398 (-46.8%), from €2,987 to €1,589
- Other operating charges -€1,073
down €1,073 (-74.4%), from €1,442 to €370
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 | €75,277 | €30,368 | -€44,909 | -59.7% |
| Fixed assets | 21/28 | €1,413 | €1,312 | -€102 | -7.2% |
| Tangible fixed assets | 22/27 | €1,413 | €1,312 | -€102 | -7.2% |
| Plant, machinery and equipment | 23 | €1,413 | €1,312 | -€102 | -7.2% |
| Current assets | 29/58 | €73,863 | €29,056 | -€44,807 | -60.7% |
| Amounts receivable within one year | 40/41 | €4,005 | €5,701 | +€1,696 | +42.4% |
| Trade receivables | 40 | €1,344 | €5,000 | +€3,656 | +271.9% |
| Other amounts receivable | 41 | €2,661 | €701 | -€1,959 | -73.6% |
| Cash at bank and in hand | 54/58 | €65,857 | €22,498 | -€43,359 | -65.8% |
| Deferred charges and accrued income | 490/1 | €4,001 | €856 | -€3,145 | -78.6% |
| Total equity and liabilities | 10/49 | €75,277 | €30,368 | -€44,909 | -59.7% |
| Equity | 10/15 | €70,745 | €17,083 | -€53,662 | -75.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €109,438 | €15,083 | -€94,355 | -86.2% |
| Distributable reserves | 133 | €109,438 | €15,083 | -€94,355 | -86.2% |
| Profit (loss) carried forward | 14 | -€40,693 | - | +€40,693 | |
| Amounts payable | 17/49 | €4,532 | €13,285 | +€8,753 | +193.1% |
| Amounts payable within one year | 42/48 | €2,921 | €13,285 | +€10,364 | +354.8% |
| Trade debts | 44 | €1,979 | €772 | -€1,207 | -61.0% |
| Suppliers | 440/4 | €1,979 | €772 | -€1,207 | -61.0% |
| Taxes, remuneration and social security | 45 | - | €11,309 | +€11,309 | |
| Taxes | 450/3 | - | €11,309 | +€11,309 | |
| Other amounts payable | 47/48 | €942 | €1,204 | +€261 | +27.8% |
| Accrued charges and deferred income | 492/3 | €1,611 | - | -€1,611 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,987 | €1,589 | -€1,398 | -46.8% |
| Other operating charges | 640/8 | €1,442 | €370 | -€1,073 | -74.4% |
| Gross operating margin | 9900 | -€35,893 | €62,199 | +€98,092 | |
| Operating profit (loss) | 9901 | -€40,322 | €60,241 | +€100,562 | |
| Financial income | 75/76B | €55 | €116 | +€61 | +110.3% |
| Recurring financial income | 75 | €55 | €116 | +€61 | +110.3% |
| Financial charges | 65/66B | €279 | €282 | +€3 | +1.0% |
| Recurring financial charges | 65 | €279 | €282 | +€3 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€40,546 | €60,075 | +€100,620 | |
| Income taxes | 67/77 | €147 | €4,299 | +€4,151 | +2819.7% |
| Profit (loss) for the period | 9904 | -€40,693 | €55,776 | +€96,469 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,693 | €55,776 | +€96,469 |
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 11 October 2026 via checked.be.