SUMMUM Consultancy: 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.
SUMMUM Consultancy
Largest movements
- Receivables within one year +€45,417
up €45,417 (+87.3%), from €52,035 to €97,452
of which Trade receivables: +€31,738
- Cash +€34,766
up €34,766 (+334.2%), from €10,404 to €45,170
mainly Net result for the year (+€60,942) and Tax, wage and social debts (+€23,008)
- Tangible fixed assets -€10,280
down €10,280 (-25.6%), from €40,170 to €29,890
of which Furniture and vehicles: -€11,210
- Profit (loss) carried forward +€60,943
up €60,943 (+206.3%), from €29,542 to €90,485
- Tax, wage and social debts +€23,008
up €23,008 (+118.8%), from €19,362 to €42,370
- Debts after one year -€10,310
down €10,310 (-35.7%), from €28,899 to €18,589
- Trade debts -€4,326
down €4,326 (-85.1%), from €5,084 to €758
- Gross operating margin +€28,758
up €28,758 (+44.0%), from €65,352 to €94,110
- Taxes +€5,858
up €5,858 (+42.9%), from €13,646 to €19,504
- Depreciation -€4,486
down €4,486 (-28.3%), from €15,881 to €11,395
- Other operating charges -€2,539
down €2,539 (-94.1%), from €2,698 to €159
- Financial charges -€1,474
down €1,474 (-41.1%), from €3,585 to €2,111
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.
Cash bridge derived
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 | €102,609 | €172,512 | +€69,903 | +68.1% |
| Fixed assets | 21/28 | €40,170 | €29,890 | -€10,280 | -25.6% |
| Tangible fixed assets | 22/27 | €40,170 | €29,890 | -€10,280 | -25.6% |
| Plant, machinery and equipment | 23 | - | €930 | +€930 | |
| Furniture and vehicles | 24 | €40,170 | €28,960 | -€11,210 | -27.9% |
| Current assets | 29/58 | €62,439 | €142,622 | +€80,183 | +128.4% |
| Amounts receivable within one year | 40/41 | €52,035 | €97,452 | +€45,417 | +87.3% |
| Trade receivables | 40 | €15,865 | €47,603 | +€31,738 | +200.1% |
| Other amounts receivable | 41 | €36,170 | €49,849 | +€13,679 | +37.8% |
| Cash at bank and in hand | 54/58 | €10,404 | €45,170 | +€34,766 | +334.2% |
| Total equity and liabilities | 10/49 | €102,609 | €172,512 | +€69,903 | +68.1% |
| Equity | 10/15 | €39,542 | €100,485 | +€60,943 | +154.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,542 | €90,485 | +€60,943 | +206.3% |
| Amounts payable | 17/49 | €63,067 | €72,027 | +€8,960 | +14.2% |
| Amounts payable after more than one year | 17 | €28,899 | €18,589 | -€10,310 | -35.7% |
| Financial debts | 170/4 | €28,899 | €18,589 | -€10,310 | -35.7% |
| Amounts payable within one year | 42/48 | €34,168 | €53,438 | +€19,270 | +56.4% |
| Current portion of amounts payable after more than one year | 42 | €9,722 | €10,310 | +€588 | +6.0% |
| Trade debts | 44 | €5,084 | €758 | -€4,326 | -85.1% |
| Suppliers | 440/4 | €5,084 | €758 | -€4,326 | -85.1% |
| Taxes, remuneration and social security | 45 | €19,362 | €42,370 | +€23,008 | +118.8% |
| Taxes | 450/3 | €19,362 | €42,370 | +€23,008 | +118.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,881 | €11,395 | -€4,486 | -28.3% |
| Other operating charges | 640/8 | €2,698 | €159 | -€2,539 | -94.1% |
| Gross operating margin | 9900 | €65,352 | €94,110 | +€28,758 | +44.0% |
| Operating profit (loss) | 9901 | €46,773 | €82,557 | +€35,784 | +76.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,585 | €2,111 | -€1,474 | -41.1% |
| Recurring financial charges | 65 | €3,585 | €2,111 | -€1,474 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €43,188 | €80,447 | +€37,259 | +86.3% |
| Income taxes | 67/77 | €13,646 | €19,504 | +€5,858 | +42.9% |
| Profit (loss) for the period | 9904 | €29,542 | €60,942 | +€31,400 | +106.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,542 | €60,942 | +€31,400 | +106.3% |
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 9 October 2026 via checked.be.