SUMMIT INVESTMENTS: 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 INVESTMENTS
Largest movements
- Intangible fixed assets -€4,690
down €4,690 (-67.0%), from €7,000 to €2,310
- Cash -€1,961
down €1,961 (-99.6%), from €1,968 to €8
mainly Net result for the year (-€9,826) and Trade debts (-€3,893)
- Receivables within one year -€1,442
down €1,442 (-35.0%), from €4,123 to €2,680
- Stocks and contracts -€1,050
down €1,050 (-5.7%), from €18,400 to €17,350
of which Stocks: -€1,050
- Profit (loss) carried forward -€9,826
down €9,826 (-80.2%), from -€12,254 to -€22,079
- Other debts +€5,028
up €5,028 (+24.8%), from €20,299 to €25,326
- Trade debts -€3,893
down €3,893 (-77.5%), from €5,026 to €1,133
- Tax, wage and social debts -€777
down €777 (-41.7%), from €1,863 to €1,086
- Gross operating margin -€3,734
down €3,734, from €1,206 to -€2,527
- Financial charges -€1,228
down €1,228 (-63.2%), from €1,945 to €717
- Depreciation +€314
up €314 (+5.4%), from €5,769 to €6,084
- Financial income -€120
down €120 (-84.7%), from €141 to €22
- Other operating charges -€31
down €31 (-5.6%), from €550 to €520
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 | €33,934 | €24,466 | -€9,468 | -27.9% |
| Fixed assets | 21/28 | €9,443 | €4,428 | -€5,015 | -53.1% |
| Intangible fixed assets | 21 | €7,000 | €2,310 | -€4,690 | -67.0% |
| Tangible fixed assets | 22/27 | €2,443 | €2,118 | -€325 | -13.3% |
| Plant, machinery and equipment | 23 | €2,443 | €2,118 | -€325 | -13.3% |
| Current assets | 29/58 | €24,491 | €20,038 | -€4,453 | -18.2% |
| Stocks and contracts in progress | 3 | €18,400 | €17,350 | -€1,050 | -5.7% |
| Stocks | 30/36 | €16,900 | €15,850 | -€1,050 | -6.2% |
| Contracts in progress | 37 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,123 | €2,680 | -€1,442 | -35.0% |
| Trade receivables | 40 | €4,123 | €2,680 | -€1,442 | -35.0% |
| Cash at bank and in hand | 54/58 | €1,968 | €8 | -€1,961 | -99.6% |
| Total equity and liabilities | 10/49 | €33,934 | €24,466 | -€9,468 | -27.9% |
| Equity | 10/15 | €6,746 | -€3,079 | -€9,826 | |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,254 | -€22,079 | -€9,826 | -80.2% |
| Amounts payable | 17/49 | €27,188 | €27,546 | +€358 | +1.3% |
| Amounts payable within one year | 42/48 | €27,188 | €27,546 | +€358 | +1.3% |
| Trade debts | 44 | €5,026 | €1,133 | -€3,893 | -77.5% |
| Suppliers | 440/4 | €5,026 | €1,133 | -€3,893 | -77.5% |
| Taxes, remuneration and social security | 45 | €1,863 | €1,086 | -€777 | -41.7% |
| Taxes | 450/3 | €1,863 | €1,086 | -€777 | -41.7% |
| Other amounts payable | 47/48 | €20,299 | €25,326 | +€5,028 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,769 | €6,084 | +€314 | +5.4% |
| Other operating charges | 640/8 | €550 | €520 | -€31 | -5.6% |
| Gross operating margin | 9900 | €1,206 | -€2,527 | -€3,734 | |
| Operating profit (loss) | 9901 | -€5,113 | -€9,131 | -€4,018 | -78.6% |
| Financial income | 75/76B | €141 | €22 | -€120 | -84.7% |
| Recurring financial income | 75 | €141 | €22 | -€120 | -84.7% |
| Financial charges | 65/66B | €1,945 | €717 | -€1,228 | -63.2% |
| Recurring financial charges | 65 | €1,945 | €717 | -€1,228 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,916 | -€9,826 | -€2,909 | -42.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,916 | -€9,826 | -€2,909 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,916 | -€9,826 | -€2,909 | -42.1% |
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 25 October 2026 via checked.be.