SUMMIT REALTY: 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 REALTY
Largest movements
- Receivables within one year +€100,438
up €100,438 (+5.3%), from €1.9m to €2.0m
of which Other amounts receivable: +€64,868
- Financial fixed assets +€51,300
new in 2025: €51,300
- Cash -€51,072
down €51,072 (-57.3%), from €89,078 to €38,006
mainly Receivables within one year (-€100,438) and Investment in fixed assets (net) (-€51,300)
- Current investments -€28,133
down €28,133 (-54.8%), from €51,300 to €23,167
- Other debts +€32,665
up €32,665 (+3.9%), from €832,718 to €865,383
- Profit (loss) carried forward +€27,451
up €27,451 (+12.1%), from -€227,283 to -€199,833
- Financial income +€5,834
up €5,834 (+16.0%), from €36,374 to €42,207
- Depreciation -€5,006
down €5,006 (-19.4%), from €25,843 to €20,837
- Gross operating margin +€2,340
up €2,340 (+5.6%), from €41,473 to €43,813
- Other operating charges -€839
down €839 (-16.3%), from €5,143 to €4,304
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 | €2,618,562 | €2,676,416 | +€57,855 | +2.2% |
| Fixed assets | 21/28 | €564,054 | €594,517 | +€30,463 | +5.4% |
| Tangible fixed assets | 22/27 | €564,054 | €543,217 | -€20,837 | -3.7% |
| Land and buildings | 22 | €559,144 | €539,363 | -€19,781 | -3.5% |
| Plant, machinery and equipment | 23 | €4,910 | €3,854 | -€1,056 | -21.5% |
| Financial fixed assets | 28 | - | €51,300 | +€51,300 | |
| Current assets | 29/58 | €2,054,508 | €2,081,900 | +€27,392 | +1.3% |
| Amounts receivable within one year | 40/41 | €1,902,671 | €2,003,109 | +€100,438 | +5.3% |
| Trade receivables | 40 | €152,231 | €187,801 | +€35,571 | +23.4% |
| Other amounts receivable | 41 | €1,750,440 | €1,815,307 | +€64,868 | +3.7% |
| Current investments | 50/53 | €51,300 | €23,167 | -€28,133 | -54.8% |
| Cash at bank and in hand | 54/58 | €89,078 | €38,006 | -€51,072 | -57.3% |
| Deferred charges and accrued income | 490/1 | €11,460 | €17,618 | +€6,158 | +53.7% |
| Total equity and liabilities | 10/49 | €2,618,562 | €2,676,416 | +€57,855 | +2.2% |
| Equity | 10/15 | -€165,283 | -€137,833 | +€27,451 | +16.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€227,283 | -€199,833 | +€27,451 | +12.1% |
| Amounts payable | 17/49 | €2,783,845 | €2,814,249 | +€30,404 | +1.1% |
| Amounts payable after more than one year | 17 | €1,948,832 | €1,948,588 | -€244 | 0.0% |
| Financial debts | 170/4 | €1,947,282 | €1,947,038 | -€244 | 0.0% |
| Other amounts payable | 178/9 | €1,550 | €1,550 | = | 0.0% |
| Amounts payable within one year | 42/48 | €832,863 | €865,661 | +€32,798 | +3.9% |
| Trade debts | 44 | €146 | €279 | +€133 | +91.4% |
| Suppliers | 440/4 | €146 | €279 | +€133 | +91.4% |
| Other amounts payable | 47/48 | €832,718 | €865,383 | +€32,665 | +3.9% |
| Accrued charges and deferred income | 492/3 | €2,150 | €0 | -€2,150 | -100% |
| Non-recurring operating income | 76A | €291 | €0 | -€291 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,843 | €20,837 | -€5,006 | -19.4% |
| Other operating charges | 640/8 | €5,143 | €4,304 | -€839 | -16.3% |
| Gross operating margin | 9900 | €41,473 | €43,813 | +€2,340 | +5.6% |
| Operating profit (loss) | 9901 | €10,487 | €18,672 | +€8,185 | +78.0% |
| Financial income | 75/76B | €36,374 | €42,207 | +€5,834 | +16.0% |
| Recurring financial income | 75 | €36,374 | €42,207 | +€5,834 | +16.0% |
| Financial charges | 65/66B | €33,380 | €33,429 | +€49 | +0.1% |
| Recurring financial charges | 65 | €33,380 | €33,429 | +€49 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €13,481 | €27,451 | +€13,969 | +104% |
| Profit (loss) for the period | 9904 | €13,481 | €27,451 | +€13,969 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €13,481 | €27,451 | +€13,969 | +104% |
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 15 October 2026 via checked.be.