SUMO: 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.
SUMO
Largest movements
- Cash -€12,274
down €12,274 (-70.6%), from €17,377 to €5,103
mainly Tax, wage and social debts (-€42,566) and Net result for the year (-€15,325)
- Deferred charges and accrued income +€3,006
up €3,006 (+421.2%), from €714 to €3,719
- Tax, wage and social debts -€42,566
down €42,566 (-55.5%), from €76,636 to €34,070
of which Taxes: -€49,828
- Trade debts +€41,118
up €41,118 (+260.3%), from €15,799 to €56,917
- Profit (loss) carried forward -€15,325
down €15,325 (-25.1%), from -€61,114 to -€76,439
- Other debts +€8,123
up €8,123 (+1021.0%), from €796 to €8,918
- Gross operating margin -€38,366
down €38,366 (-47.7%), from €80,379 to €42,013
- Staff costs +€5,419
up €5,419 (+13.7%), from €39,451 to €44,871
- Financial charges -€4,587
down €4,587 (-45.8%), from €10,020 to €5,433
- Depreciation -€2,347
down €2,347 (-97.8%), from €2,400 to €53
- Other operating charges -€2,045
down €2,045 (-25.9%), from €7,898 to €5,853
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 | €82,667 | €73,866 | -€8,801 | -10.6% |
| Fixed assets | 21/28 | €6,674 | €6,621 | -€53 | -0.8% |
| Tangible fixed assets | 22/27 | €53 | €0 | -€53 | -100.0% |
| Furniture and vehicles | 24 | €53 | €0 | -€53 | -100.0% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €6,621 | €6,621 | = | 0.0% |
| Current assets | 29/58 | €75,993 | €67,245 | -€8,748 | -11.5% |
| Amounts receivable within one year | 40/41 | €57,902 | €58,422 | +€521 | +0.9% |
| Trade receivables | 40 | €39,728 | €50,685 | +€10,957 | +27.6% |
| Other amounts receivable | 41 | €18,174 | €7,737 | -€10,436 | -57.4% |
| Cash at bank and in hand | 54/58 | €17,377 | €5,103 | -€12,274 | -70.6% |
| Deferred charges and accrued income | 490/1 | €714 | €3,719 | +€3,006 | +421.2% |
| Total equity and liabilities | 10/49 | €82,667 | €73,866 | -€8,801 | -10.6% |
| Equity | 10/15 | -€10,714 | -€26,039 | -€15,325 | -143.0% |
| Contributions | 10/11 | €50,400 | €50,400 | = | 0.0% |
| Contributions outside capital | 11 | €50,400 | - | -€50,400 | |
| Other | 1109/19 | €50,400 | - | -€50,400 | |
| Profit (loss) carried forward | 14 | -€61,114 | -€76,439 | -€15,325 | -25.1% |
| Amounts payable | 17/49 | €93,381 | €99,905 | +€6,525 | +7.0% |
| Amounts payable within one year | 42/48 | €93,231 | €99,905 | +€6,674 | +7.2% |
| Trade debts | 44 | €15,799 | €56,917 | +€41,118 | +260.3% |
| Suppliers | 440/4 | €15,799 | €56,917 | +€41,118 | +260.3% |
| Taxes, remuneration and social security | 45 | €76,636 | €34,070 | -€42,566 | -55.5% |
| Taxes | 450/3 | €61,820 | €11,992 | -€49,828 | -80.6% |
| Remuneration and social security | 454/9 | €14,816 | €22,078 | +€7,262 | +49.0% |
| Other amounts payable | 47/48 | €796 | €8,918 | +€8,123 | +1021.0% |
| Accrued charges and deferred income | 492/3 | €150 | - | -€150 | |
| Remuneration, social security and pensions | 62 | €39,451 | €44,871 | +€5,419 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €53 | -€2,347 | -97.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €460 | +€460 | |
| Other operating charges | 640/8 | €7,898 | €5,853 | -€2,045 | -25.9% |
| Non-recurring operating charges | 66A | €6,355 | - | -€6,355 | |
| Gross operating margin | 9900 | €80,379 | €42,013 | -€38,366 | -47.7% |
| Operating profit (loss) | 9901 | €24,274 | -€9,224 | -€33,498 | |
| Financial income | 75/76B | €509 | €13 | -€496 | -97.4% |
| Recurring financial income | 75 | €509 | €13 | -€496 | -97.4% |
| Financial charges | 65/66B | €10,020 | €5,433 | -€4,587 | -45.8% |
| Recurring financial charges | 65 | €10,020 | €5,433 | -€4,587 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €14,764 | -€14,644 | -€29,408 | |
| Income taxes | 67/77 | €140 | €682 | +€542 | +388.6% |
| Profit (loss) for the period | 9904 | €14,624 | -€15,325 | -€29,950 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,624 | -€15,325 | -€29,950 |
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 10 October 2026 via checked.be.