Summit Consulting Group: 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.
What changed
Summit Consulting Group
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€342,113
2024 · €469,300-€127,187
Equity
€3.1m
2024 · €2.8m+€209,251
Cash
€12,657
2024 · €18,471-€5,814
Balance sheet total
€3.3m
2024 · €6.0m-€2.7m
Largest movements
Assets
- Receivables within one year -€2.6m
down €2.6m (-84.9%), from €3.1m to €463,352
of which Other amounts receivable: -€2.6m
Equity and liabilities
- Other debts -€2.9m
down €2.9m (-91.4%), from €3.1m to €271,997
- Reserves +€209,251
up €209,251 (+7.5%), from €2.8m to €3.0m
Income statement
- Turnover -€136,275
down €136,275 (-26.7%), from €510,593 to €374,319
- Financial charges -€69,040
down €69,040 (-60.1%), from €114,837 to €45,798
- Taxes +€56,473
new in 2025: €56,473
- Financial income -€39,726
down €39,726 (-36.5%), from €108,872 to €69,146
- Depreciation -€21,969
down €21,969 (-29.0%), from €75,774 to €53,805
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.
Result 2024
€469,300
Turnover
-€136,275
Other operating income
+€3,663
Services and other goods
+€9,414
Depreciation
+€21,969
Other operating charges
+€1,202
Financial income
-€39,726
Financial charges
+€69,040
Taxes
-€56,473
Result 2025
€342,113
raises the resultlowers the result
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.
From operations
+€127,048
Investment
€0
Financing
-€132,862
Cash 2024
€18,471
From operations (derived)
+€127,048
Net result for the year
+€342,113
Depreciation
+€53,805
Receivables within one year
+€2.6m
Smaller working-capital items
+€6,473
Other debts
-€2.9m
Financing
-€132,862
Contributions, distributions and other
-€132,862
Cash 2025
€12,657
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,995,923 | €3,334,599 | -€2.7m | -44.4% |
| Fixed assets | 21/28 | €2,912,395 | €2,858,590 | -€53,805 | -1.8% |
| Intangible fixed assets | 21 | €14,997 | €9,993 | -€5,003 | -33.4% |
| Tangible fixed assets | 22/27 | €254,847 | €206,045 | -€48,802 | -19.1% |
| Land and buildings | 22 | €117,744 | €84,467 | -€33,278 | -28.3% |
| Other tangible fixed assets | 26 | €137,102 | €121,579 | -€15,524 | -11.3% |
| Financial fixed assets | 28 | €2,642,552 | €2,642,552 | = | 0.0% |
| Affiliated companies | 280/1 | €2,642,552 | €2,642,552 | = | 0.0% |
| Participating interests | 280 | €2,642,552 | €2,642,552 | = | 0.0% |
| Current assets | 29/58 | €3,083,528 | €476,009 | -€2.6m | -84.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,065,057 | €463,352 | -€2.6m | -84.9% |
| Trade receivables | 40 | €1,984 | €0 | -€1,984 | -100% |
| Other amounts receivable | 41 | €3,063,073 | €463,352 | -€2.6m | -84.9% |
| Cash at bank and in hand | 54/58 | €18,471 | €12,657 | -€5,814 | -31.5% |
| Total equity and liabilities | 10/49 | €5,995,923 | €3,334,599 | -€2.7m | -44.4% |
| Equity | 10/15 | €2,842,878 | €3,052,129 | +€209,251 | +7.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €2,802,878 | €3,012,129 | +€209,251 | +7.5% |
| Distributable reserves | 133 | €2,802,878 | €3,012,129 | +€209,251 | +7.5% |
| Amounts payable | 17/49 | €3,153,045 | €282,470 | -€2.9m | -91.0% |
| Amounts payable within one year | 42/48 | €3,153,045 | €282,470 | -€2.9m | -91.0% |
| Trade debts | 44 | €4,000 | €4,000 | -€0 | 0.0% |
| Suppliers | 440/4 | €4,000 | €4,000 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | - | €6,473 | +€6,473 | |
| Taxes | 450/3 | - | €6,473 | +€6,473 | |
| Other amounts payable | 47/48 | €3,149,045 | €271,997 | -€2.9m | -91.4% |
| Operating income | 70/76A | €588,355 | €455,743 | -€132,612 | -22.5% |
| Turnover | 70 | €510,593 | €374,319 | -€136,275 | -26.7% |
| Other operating income | 74 | €77,762 | €81,425 | +€3,663 | +4.7% |
| Operating charges | 60/66A | €113,090 | €80,505 | -€32,585 | -28.8% |
| Services and other goods | 61 | €26,639 | €17,225 | -€9,414 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,774 | €53,805 | -€21,969 | -29.0% |
| Other operating charges | 640/8 | €10,676 | €9,475 | -€1,202 | -11.3% |
| Operating profit (loss) | 9901 | €475,265 | €375,238 | -€100,027 | -21.0% |
| Financial income | 75/76B | €108,872 | €69,146 | -€39,726 | -36.5% |
| Recurring financial income | 75 | €108,872 | €69,146 | -€39,726 | -36.5% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €108,871 | €69,146 | -€39,726 | -36.5% |
| Other financial income | 752/9 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €114,837 | €45,798 | -€69,040 | -60.1% |
| Recurring financial charges | 65 | €114,837 | €45,798 | -€69,040 | -60.1% |
| Debt charges | 650 | €114,829 | €45,560 | -€69,269 | -60.3% |
| Other financial charges | 652/9 | €8 | €238 | +€230 | +2,918% |
| Profit (loss) for the period before taxes | 9903 | €469,300 | €398,586 | -€70,714 | -15.1% |
| Income taxes | 67/77 | - | €56,473 | +€56,473 | |
| Taxes | 670/3 | - | €56,473 | +€56,473 | |
| Profit (loss) for the period | 9904 | €469,300 | €342,113 | -€127,187 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €469,300 | €342,113 | -€127,187 | -27.1% |
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 17 October 2026 via checked.be.