SUMMITWARE: 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.
SUMMITWARE
Largest movements
- Receivables within one year +€11,313
up €11,313 (+208%), from €5,431 to €16,744
of which Trade receivables: +€13,747
- Cash -€6,493
down €6,493 (-37.6%), from €17,264 to €10,772
mainly Receivables within one year (-€11,313) and Trade debts (-€1,683)
- Deferred charges and accrued income +€492
new in 2025: €492
- Profit (loss) carried forward +€8,762
up €8,762 (+67.2%), from €13,032 to €21,795
- Trade debts -€1,683
down €1,683 (-58.1%), from €2,896 to €1,213
- Tax, wage and social debts -€1,250
down €1,250 (-38.5%), from €3,250 to €2,000
- Other debts -€517
no longer reported in 2025 (was €517)
- Gross operating margin -€5,408
down €5,408 (-32.4%), from €16,707 to €11,299
- Taxes -€1,221
down €1,221 (-37.6%), from €3,250 to €2,029
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 | €22,696 | €28,007 | +€5,312 | +23.4% |
| Current assets | 29/58 | €22,696 | €28,007 | +€5,312 | +23.4% |
| Amounts receivable within one year | 40/41 | €5,431 | €16,744 | +€11,313 | +208% |
| Trade receivables | 40 | €1,750 | €15,497 | +€13,747 | +786% |
| Other amounts receivable | 41 | €3,681 | €1,247 | -€2,434 | -66.1% |
| Cash at bank and in hand | 54/58 | €17,264 | €10,772 | -€6,493 | -37.6% |
| Deferred charges and accrued income | 490/1 | - | €492 | +€492 | |
| Total equity and liabilities | 10/49 | €22,696 | €28,007 | +€5,312 | +23.4% |
| Equity | 10/15 | €16,032 | €24,795 | +€8,762 | +54.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,032 | €21,795 | +€8,762 | +67.2% |
| Amounts payable | 17/49 | €6,663 | €3,213 | -€3,450 | -51.8% |
| Amounts payable within one year | 42/48 | €6,663 | €3,213 | -€3,450 | -51.8% |
| Trade debts | 44 | €2,896 | €1,213 | -€1,683 | -58.1% |
| Suppliers | 440/4 | €2,896 | €1,213 | -€1,683 | -58.1% |
| Taxes, remuneration and social security | 45 | €3,250 | €2,000 | -€1,250 | -38.5% |
| Taxes | 450/3 | €3,250 | €2,000 | -€1,250 | -38.5% |
| Other amounts payable | 47/48 | €517 | - | -€517 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €16,707 | €11,299 | -€5,408 | -32.4% |
| Operating profit (loss) | 9901 | €16,320 | €10,899 | -€5,421 | -33.2% |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €85 | €107 | +€22 | +25.7% |
| Recurring financial charges | 65 | €85 | €107 | +€22 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €16,282 | €10,792 | -€5,491 | -33.7% |
| Income taxes | 67/77 | €3,250 | €2,029 | -€1,221 | -37.6% |
| Profit (loss) for the period | 9904 | €13,032 | €8,762 | -€4,270 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,032 | €8,762 | -€4,270 | -32.8% |
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 1 November 2026 via checked.be.