Summit Consulting Services: 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 Consulting Services
Largest movements
- Tangible fixed assets -€12,643
down €12,643 (-20.0%), from €63,308 to €50,665
- Cash +€3,166
up €3,166 (+16.5%), from €19,186 to €22,352
mainly Depreciation (+€15,235) and Tax, wage and social debts (+€6,138)
- Profit (loss) carried forward -€16,938
down €16,938 (-11.4%), from €148,391 to €131,452
- Tax, wage and social debts +€6,138
up €6,138 (+78.3%), from €7,842 to €13,980
of which Remuneration and social security: +€6,139
- Gross operating margin +€10,142
up €10,142 (+66.7%), from -€15,208 to -€5,066
- Depreciation +€394
up €394 (+2.7%), from €14,841 to €15,235
- Taxes +€241
up €241 (+865%), from €28 to €269
- Financial income -€162
down €162 (-3.7%), from €4,408 to €4,245
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 | €172,949 | €162,933 | -€10,016 | -5.8% |
| Fixed assets | 21/28 | €63,308 | €50,665 | -€12,643 | -20.0% |
| Tangible fixed assets | 22/27 | €63,308 | €50,665 | -€12,643 | -20.0% |
| Land and buildings | 22 | €47,345 | €41,632 | -€5,714 | -12.1% |
| Plant, machinery and equipment | 23 | €5,777 | €3,454 | -€2,323 | -40.2% |
| Furniture and vehicles | 24 | €10,185 | €5,579 | -€4,606 | -45.2% |
| Current assets | 29/58 | €109,641 | €112,268 | +€2,627 | +2.4% |
| Amounts receivable within one year | 40/41 | €89,866 | €89,916 | +€50 | +0.1% |
| Trade receivables | 40 | €9,051 | - | -€9,051 | |
| Other amounts receivable | 41 | €80,815 | €89,916 | +€9,101 | +11.3% |
| Cash at bank and in hand | 54/58 | €19,186 | €22,352 | +€3,166 | +16.5% |
| Deferred charges and accrued income | 490/1 | €590 | - | -€590 | |
| Total equity and liabilities | 10/49 | €172,949 | €162,933 | -€10,016 | -5.8% |
| Equity | 10/15 | €160,680 | €143,741 | -€16,938 | -10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,089 | €6,089 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,089 | €6,089 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,391 | €131,452 | -€16,938 | -11.4% |
| Amounts payable | 17/49 | €12,269 | €19,192 | +€6,923 | +56.4% |
| Amounts payable within one year | 42/48 | €12,269 | €19,192 | +€6,923 | +56.4% |
| Trade debts | 44 | €4,427 | €5,212 | +€785 | +17.7% |
| Suppliers | 440/4 | €4,427 | €5,212 | +€785 | +17.7% |
| Taxes, remuneration and social security | 45 | €7,842 | €13,980 | +€6,138 | +78.3% |
| Taxes | 450/3 | €5,967 | €5,966 | -€1 | 0.0% |
| Remuneration and social security | 454/9 | €1,875 | €8,014 | +€6,139 | +327% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,841 | €15,235 | +€394 | +2.7% |
| Other operating charges | 640/8 | €449 | €366 | -€84 | -18.7% |
| Gross operating margin | 9900 | -€15,208 | -€5,066 | +€10,142 | +66.7% |
| Operating profit (loss) | 9901 | -€30,498 | -€20,666 | +€9,832 | +32.2% |
| Financial income | 75/76B | €4,408 | €4,245 | -€162 | -3.7% |
| Recurring financial income | 75 | €4,408 | €4,245 | -€162 | -3.7% |
| Financial charges | 65/66B | €346 | €249 | -€97 | -28.1% |
| Recurring financial charges | 65 | €346 | €249 | -€97 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,437 | -€16,670 | +€9,767 | +36.9% |
| Income taxes | 67/77 | €28 | €269 | +€241 | +865% |
| Profit (loss) for the period | 9904 | -€26,464 | -€16,938 | +€9,526 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,464 | -€16,938 | +€9,526 | +36.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.