SUMNER INTERNATIONAL: 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.
SUMNER INTERNATIONAL
Largest movements
- Cash +€24,353
up €24,353 (+112%), from €21,647 to €46,000
mainly Net result for the year (+€37,463) and Other debts (+€12,207)
- Other debts +€12,207
up €12,207 (+1,481%), from €824 to €13,031
- Tax, wage and social debts +€10,065
up €10,065 (+74.8%), from €13,448 to €23,513
- Profit (loss) carried forward +€2,463
new in 2025: €2,463
- Gross operating margin +€32,197
up €32,197 (+163%), from €19,743 to €51,940
- Taxes +€8,143
up €8,143 (+134%), from €6,074 to €14,218
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 | €34,778 | €59,467 | +€24,689 | +71.0% |
| Fixed assets | 21/28 | €75 | €25 | -€50 | -66.6% |
| Tangible fixed assets | 22/27 | €50 | - | -€50 | |
| Furniture and vehicles | 24 | €50 | - | -€50 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €34,704 | €59,442 | +€24,739 | +71.3% |
| Amounts receivable within one year | 40/41 | €13,056 | €13,442 | +€386 | +3.0% |
| Trade receivables | 40 | €13,032 | €13,438 | +€406 | +3.1% |
| Other amounts receivable | 41 | €25 | €4 | -€21 | -84.6% |
| Cash at bank and in hand | 54/58 | €21,647 | €46,000 | +€24,353 | +112% |
| Total equity and liabilities | 10/49 | €34,778 | €59,467 | +€24,689 | +71.0% |
| Equity | 10/15 | €20,460 | €22,923 | +€2,463 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €2,463 | +€2,463 | |
| Amounts payable | 17/49 | €14,318 | €36,544 | +€22,226 | +155% |
| Amounts payable within one year | 42/48 | €14,318 | €36,544 | +€22,226 | +155% |
| Trade debts | 44 | €46 | - | -€46 | |
| Suppliers | 440/4 | €46 | - | -€46 | |
| Taxes, remuneration and social security | 45 | €13,448 | €23,513 | +€10,065 | +74.8% |
| Taxes | 450/3 | €13,448 | €23,513 | +€10,065 | +74.8% |
| Other amounts payable | 47/48 | €824 | €13,031 | +€12,207 | +1,481% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286 | €50 | -€237 | -82.6% |
| Other operating charges | 640/8 | €23 | - | -€23 | |
| Gross operating margin | 9900 | €19,743 | €51,940 | +€32,197 | +163% |
| Operating profit (loss) | 9901 | €19,434 | €51,890 | +€32,456 | +167% |
| Financial charges | 65/66B | €619 | €209 | -€410 | -66.2% |
| Recurring financial charges | 65 | €619 | €209 | -€410 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | €18,814 | €51,680 | +€32,866 | +175% |
| Income taxes | 67/77 | €6,074 | €14,218 | +€8,143 | +134% |
| Profit (loss) for the period | 9904 | €12,740 | €37,463 | +€24,723 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €12,740 | €37,463 | +€24,723 | +194% |
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 21 October 2026 via checked.be.