SUMMIT INVEST: what changed
SUMMIT INVEST
Largest movements
- Receivables within one year +€99,073
up €99,073 (+962%), from €10,300 to €109,373
of which Other amounts receivable: +€109,373
- Cash +€23,232
up €23,232 (+1,694%), from €1,372 to €24,604
mainly Net result for the year (+€100,331) and Tax, wage and social debts (+€27,695)
- Tangible fixed assets +€5,211
new in 2024: €5,211
of which Furniture and vehicles: +€2,700
- Reserves +€99,472
up €99,472 (+3,890%), from €2,557 to €102,030
- Tax, wage and social debts +€27,695
up €27,695 (+3,173%), from €873 to €28,568
- Short-term financial debts +€3,913
new in 2024: €3,913
- Trade debts -€2,248
down €2,248 (-63.4%), from €3,546 to €1,298
- Gross operating margin +€122,560
up €122,560 (+2,875%), from €4,263 to €126,823
- Taxes +€26,823
up €26,823 (+3,073%), from €873 to €27,695
- Financial income +€3,172
new in 2024: €3,172
- Financial charges +€1,436
new in 2024: €1,436
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,672 | €139,668 | +€127,996 | +1,097% |
| Fixed assets | 21/28 | - | €5,211 | +€5,211 | |
| Tangible fixed assets | 22/27 | - | €5,211 | +€5,211 | |
| Plant, machinery and equipment | 23 | - | €2,511 | +€2,511 | |
| Furniture and vehicles | 24 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €11,672 | €134,457 | +€122,785 | +1,052% |
| Amounts receivable within one year | 40/41 | €10,300 | €109,373 | +€99,073 | +962% |
| Trade receivables | 40 | €10,300 | - | -€10,300 | |
| Other amounts receivable | 41 | - | €109,373 | +€109,373 | |
| Cash at bank and in hand | 54/58 | €1,372 | €24,604 | +€23,232 | +1,694% |
| Deferred charges and accrued income | 490/1 | - | €480 | +€480 | |
| Total equity and liabilities | 10/49 | €11,672 | €139,668 | +€127,996 | +1,097% |
| Equity | 10/15 | €5,557 | €105,030 | +€99,472 | +1,790% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,557 | €102,030 | +€99,472 | +3,890% |
| Distributable reserves | 133 | €2,557 | €102,030 | +€99,472 | +3,890% |
| Amounts payable | 17/49 | €6,114 | €34,639 | +€28,524 | +467% |
| Amounts payable within one year | 42/48 | €5,634 | €34,639 | +€29,004 | +515% |
| Financial debts | 43 | - | €3,913 | +€3,913 | |
| Credit institutions | 430/8 | - | €3,913 | +€3,913 | |
| Trade debts | 44 | €3,546 | €1,298 | -€2,248 | -63.4% |
| Suppliers | 440/4 | €3,546 | €1,298 | -€2,248 | -63.4% |
| Taxes, remuneration and social security | 45 | €873 | €28,568 | +€27,695 | +3,173% |
| Taxes | 450/3 | €873 | €28,568 | +€27,695 | +3,173% |
| Other amounts payable | 47/48 | €1,216 | €859 | -€357 | -29.3% |
| Accrued charges and deferred income | 492/3 | €480 | - | -€480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €414 | +€414 | |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €4,263 | €126,823 | +€122,560 | +2,875% |
| Operating profit (loss) | 9901 | €4,263 | €126,291 | +€122,028 | +2,862% |
| Financial income | 75/76B | - | €3,172 | +€3,172 | |
| Recurring financial income | 75 | - | €3,172 | +€3,172 | |
| Financial charges | 65/66B | - | €1,436 | +€1,436 | |
| Recurring financial charges | 65 | - | €1,436 | +€1,436 | |
| Profit (loss) for the period before taxes | 9903 | €4,263 | €128,026 | +€123,763 | +2,903% |
| Income taxes | 67/77 | €873 | €27,695 | +€26,823 | +3,073% |
| Profit (loss) for the period | 9904 | €3,390 | €100,331 | +€96,941 | +2,859% |
| Profit (loss) for the period to be appropriated | 9905 | €3,390 | €100,331 | +€96,941 | +2,859% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.