SUMMUS: 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.
SUMMUS
Largest movements
- Cash -€96,441
down €96,441 (-86.5%), from €111,503 to €15,062
mainly Other debts (-€90,382) and Contributions, distributions and other (-€47,147)
- Receivables within one year +€4,451
up €4,451 (+8.0%), from €55,791 to €60,243
of which Trade receivables: +€10,645
- Tangible fixed assets -€1,915
down €1,915 (-27.6%), from €6,943 to €5,028
of which Plant, machinery and equipment: -€1,284
- Other debts -€90,382
down €90,382 (-63.9%), from €141,491 to €51,109
- Trade debts -€2,703
down €2,703 (-48.5%), from €5,577 to €2,874
- Financial income -€110,829
down €110,829 (-99.5%), from €111,412 to €583
- Taxes -€30,331
down €30,331 (-72.9%), from €41,585 to €11,255
- Gross operating margin -€14,865
down €14,865 (-19.3%), from €77,120 to €62,255
- Financial charges -€942
down €942 (-83.0%), from €1,135 to €193
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 | €174,968 | €81,307 | -€93,661 | -53.5% |
| Fixed assets | 21/28 | €6,943 | €5,028 | -€1,915 | -27.6% |
| Tangible fixed assets | 22/27 | €6,943 | €5,028 | -€1,915 | -27.6% |
| Plant, machinery and equipment | 23 | €4,590 | €3,306 | -€1,284 | -28.0% |
| Furniture and vehicles | 24 | €284 | €124 | -€160 | -56.2% |
| Other tangible fixed assets | 26 | €2,070 | €1,598 | -€471 | -22.8% |
| Current assets | 29/58 | €168,025 | €76,279 | -€91,747 | -54.6% |
| Amounts receivable within one year | 40/41 | €55,791 | €60,243 | +€4,451 | +8.0% |
| Trade receivables | 40 | €19,309 | €29,954 | +€10,645 | +55.1% |
| Other amounts receivable | 41 | €36,483 | €30,289 | -€6,194 | -17.0% |
| Cash at bank and in hand | 54/58 | €111,503 | €15,062 | -€96,441 | -86.5% |
| Deferred charges and accrued income | 490/1 | €731 | €974 | +€243 | +33.3% |
| Total equity and liabilities | 10/49 | €174,968 | €81,307 | -€93,661 | -53.5% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €156,368 | €62,707 | -€93,661 | -59.9% |
| Amounts payable within one year | 42/48 | €156,368 | €62,707 | -€93,661 | -59.9% |
| Trade debts | 44 | €5,577 | €2,874 | -€2,703 | -48.5% |
| Suppliers | 440/4 | €5,577 | €2,874 | -€2,703 | -48.5% |
| Taxes, remuneration and social security | 45 | €9,301 | €8,725 | -€576 | -6.2% |
| Taxes | 450/3 | €9,301 | €5,857 | -€3,444 | -37.0% |
| Remuneration and social security | 454/9 | - | €2,868 | +€2,868 | |
| Other amounts payable | 47/48 | €141,491 | €51,109 | -€90,382 | -63.9% |
| Non-recurring operating income | 76A | - | €15,833 | +€15,833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,107 | €3,313 | +€206 | +6.6% |
| Other operating charges | 640/8 | €1,214 | €931 | -€284 | -23.4% |
| Gross operating margin | 9900 | €77,120 | €62,255 | -€14,865 | -19.3% |
| Operating profit (loss) | 9901 | €72,799 | €58,011 | -€14,787 | -20.3% |
| Financial income | 75/76B | €111,412 | €583 | -€110,829 | -99.5% |
| Recurring financial income | 75 | €111,412 | €583 | -€110,829 | -99.5% |
| Financial charges | 65/66B | €1,135 | €193 | -€942 | -83.0% |
| Recurring financial charges | 65 | €1,135 | €193 | -€942 | -83.0% |
| Profit (loss) for the period before taxes | 9903 | €183,076 | €58,402 | -€124,674 | -68.1% |
| Income taxes | 67/77 | €41,585 | €11,255 | -€30,331 | -72.9% |
| Profit (loss) for the period | 9904 | €141,491 | €47,147 | -€94,344 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €141,491 | €47,147 | -€94,344 | -66.7% |
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.