Summit Invest: what changed
Summit Invest
Largest movements
- Cash +€27,252
up €27,252 (+81.9%), from €33,264 to €60,516
mainly Net result for the year (+€27,014) and Other debts (+€14,726)
- Receivables within one year -€1,560
down €1,560 (-13.9%), from €11,200 to €9,641
of which Trade receivables: -€4,210
- Deferred charges and accrued income -€1,142
no longer reported in 2025 (was €1,142)
- Tangible fixed assets +€1,050
up €1,050 (+6.9%), from €15,164 to €16,214
of which Furniture and vehicles: +€2,951
- Other debts +€14,726
up €14,726 (+101%), from €14,640 to €29,366
- Reserves +€13,636
up €13,636 (+115%), from €11,818 to €25,455
- Trade debts -€2,185
down €2,185 (-100%), from €2,185 to €0
- Profit (loss) carried forward -€1,622
down €1,622 (-7.3%), from €22,239 to €20,617
- Advances received +€1,015
new in 2025: €1,015
- Purchases and services -€57,845
down €57,845 (-40.4%), from €143,143 to €85,299
- Gross operating margin +€17,516
up €17,516 (+42.3%), from €41,434 to €58,950
- Staff costs +€16,494
up €16,494 (+1,085%), from €1,520 to €18,014
- Taxes +€642
up €642 (+6.8%), from €9,412 to €10,054
- Depreciation +€591
up €591 (+21.0%), from €2,816 to €3,406
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,771 | €86,372 | +€25,601 | +42.1% |
| Fixed assets | 21/28 | €15,164 | €16,214 | +€1,050 | +6.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €15,164 | €16,214 | +€1,050 | +6.9% |
| Furniture and vehicles | 24 | €1,335 | €4,286 | +€2,951 | +221% |
| Other tangible fixed assets | 26 | €13,829 | €11,928 | -€1,901 | -13.7% |
| Current assets | 29/58 | €45,607 | €70,157 | +€24,551 | +53.8% |
| Amounts receivable within one year | 40/41 | €11,200 | €9,641 | -€1,560 | -13.9% |
| Trade receivables | 40 | €7,353 | €3,143 | -€4,210 | -57.3% |
| Other amounts receivable | 41 | €3,847 | €6,497 | +€2,650 | +68.9% |
| Cash at bank and in hand | 54/58 | €33,264 | €60,516 | +€27,252 | +81.9% |
| Deferred charges and accrued income | 490/1 | €1,142 | - | -€1,142 | |
| Total equity and liabilities | 10/49 | €60,771 | €86,372 | +€25,601 | +42.1% |
| Equity | 10/15 | €36,557 | €48,571 | +€12,014 | +32.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,818 | €25,455 | +€13,636 | +115% |
| Distributable reserves | 133 | €11,818 | €25,455 | +€13,636 | +115% |
| Profit (loss) carried forward | 14 | €22,239 | €20,617 | -€1,622 | -7.3% |
| Amounts payable | 17/49 | €24,213 | €37,800 | +€13,587 | +56.1% |
| Amounts payable within one year | 42/48 | €24,213 | €37,800 | +€13,587 | +56.1% |
| Trade debts | 44 | €2,185 | €0 | -€2,185 | -100% |
| Suppliers | 440/4 | €2,185 | €0 | -€2,185 | -100% |
| Advances received on contracts in progress | 46 | - | €1,015 | +€1,015 | |
| Taxes, remuneration and social security | 45 | €7,388 | €7,419 | +€30 | +0.4% |
| Taxes | 450/3 | €5,388 | €4,554 | -€834 | -15.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,864 | +€864 | +43.2% |
| Other amounts payable | 47/48 | €14,640 | €29,366 | +€14,726 | +101% |
| Goods, raw materials, services and sundry goods | 60/61 | €143,143 | €85,299 | -€57,845 | -40.4% |
| Remuneration, social security and pensions | 62 | €1,520 | €18,014 | +€16,494 | +1,085% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,816 | €3,406 | +€591 | +21.0% |
| Other operating charges | 640/8 | €469 | €623 | +€153 | +32.7% |
| Gross operating margin | 9900 | €41,434 | €58,950 | +€17,516 | +42.3% |
| Operating profit (loss) | 9901 | €36,629 | €36,907 | +€278 | +0.8% |
| Financial income | 75/76B | €101 | €217 | +€116 | +115% |
| Recurring financial income | 75 | €101 | €217 | +€116 | +115% |
| Financial charges | 65/66B | €66 | €56 | -€10 | -15.5% |
| Recurring financial charges | 65 | €66 | €56 | -€10 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €36,664 | €37,068 | +€404 | +1.1% |
| Income taxes | 67/77 | €9,412 | €10,054 | +€642 | +6.8% |
| Profit (loss) for the period | 9904 | €27,252 | €27,014 | -€238 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,252 | €27,014 | -€238 | -0.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.