Sumo Coders: what changed
Two fiscal 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 Coders
Largest movements
- Current investments -€503,597
down €503,597 (-54.7%), from €920,204 to €416,607
- Financial fixed assets +€99,000
new in 2025: €99,000
- Cash +€97,788
up €97,788 (+22.9%), from €427,209 to €524,997
mainly Current investments (+€503,597) and Other debts (+€394,130)
- Receivables within one year -€57,979
down €57,979 (-46.2%), from €125,600 to €67,621
of which Trade receivables: -€62,870
- Receivables after one year -€22,705
down €22,705 (-8.4%), from €271,705 to €249,001
- Reserves -€1.0m
down €1.0m (-99.8%), from €1.0m to €1,860
- Other debts +€394,130
up €394,130 (+136.3%), from €289,227 to €683,357
- Profit (loss) carried forward +€129,197
up €129,197 (+33.3%), from €387,480 to €516,678
- Tax, wage and social debts +€87,279
up €87,279 (+229.1%), from €38,101 to €125,380
of which Taxes: +€85,288
- Gross operating margin -€200,622
down €200,622 (-35.2%), from €569,781 to €369,159
- Taxes -€43,250
down €43,250 (-47.8%), from €90,511 to €47,261
- Other operating charges -€9,618
down €9,618 (-85.8%), from €11,215 to €1,597
- Financial charges +€8,418
up €8,418, from -€1,085 to €7,333
- Financial income +€6,697
up €6,697 (+24.7%), from €27,068 to €33,765
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 | €1,769,273 | €1,365,636 | -€403,637 | -22.8% |
| Fixed assets | 21/28 | €16,454 | €104,596 | +€88,143 | +535.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €16,454 | €5,596 | -€10,857 | -66.0% |
| Furniture and vehicles | 24 | €16,454 | €5,596 | -€10,857 | -66.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | - | €99,000 | +€99,000 | |
| Current assets | 29/58 | €1,752,819 | €1,261,039 | -€491,780 | -28.1% |
| Amounts receivable after more than one year | 29 | €271,705 | €249,001 | -€22,705 | -8.4% |
| Other amounts receivable | 291 | €271,705 | €249,001 | -€22,705 | -8.4% |
| Amounts receivable within one year | 40/41 | €125,600 | €67,621 | -€57,979 | -46.2% |
| Trade receivables | 40 | €111,087 | €48,217 | -€62,870 | -56.6% |
| Other amounts receivable | 41 | €14,513 | €19,404 | +€4,891 | +33.7% |
| Current investments | 50/53 | €920,204 | €416,607 | -€503,597 | -54.7% |
| Cash at bank and in hand | 54/58 | €427,209 | €524,997 | +€97,788 | +22.9% |
| Deferred charges and accrued income | 490/1 | €8,101 | €2,813 | -€5,287 | -65.3% |
| Total equity and liabilities | 10/49 | €1,769,273 | €1,365,636 | -€403,637 | -22.8% |
| Equity | 10/15 | €1,416,209 | €537,138 | -€879,071 | -62.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,010,128 | €1,860 | -€1.0m | -99.8% |
| Distributable reserves | 133 | €1,010,128 | €1,860 | -€1.0m | -99.8% |
| Profit (loss) carried forward | 14 | €387,480 | €516,678 | +€129,197 | +33.3% |
| Amounts payable | 17/49 | €353,064 | €828,498 | +€475,434 | +134.7% |
| Amounts payable within one year | 42/48 | €353,064 | €828,498 | +€475,434 | +134.7% |
| Trade debts | 44 | €25,736 | €19,761 | -€5,975 | -23.2% |
| Suppliers | 440/4 | €25,736 | €19,761 | -€5,975 | -23.2% |
| Taxes, remuneration and social security | 45 | €38,101 | €125,380 | +€87,279 | +229.1% |
| Taxes | 450/3 | €13,141 | €98,429 | +€85,288 | +649.0% |
| Remuneration and social security | 454/9 | €24,960 | €26,951 | +€1,991 | +8.0% |
| Other amounts payable | 47/48 | €289,227 | €683,357 | +€394,130 | +136.3% |
| Non-recurring operating income | 76A | - | €30 | +€30 | |
| Remuneration, social security and pensions | 62 | €187,612 | €188,899 | +€1,287 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,483 | €10,862 | -€3,621 | -25.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,129 | €0 | +€6,129 | |
| Other operating charges | 640/8 | €11,215 | €1,597 | -€9,618 | -85.8% |
| Non-recurring operating charges | 66A | €12,166 | €0 | -€12,166 | -100.0% |
| Gross operating margin | 9900 | €569,781 | €369,159 | -€200,622 | -35.2% |
| Operating profit (loss) | 9901 | €350,433 | €167,802 | -€182,632 | -52.1% |
| Financial income | 75/76B | €27,068 | €33,765 | +€6,697 | +24.7% |
| Recurring financial income | 75 | €27,068 | €33,765 | +€6,697 | +24.7% |
| Financial charges | 65/66B | -€1,085 | €7,333 | +€8,418 | |
| Recurring financial charges | 65 | -€1,085 | €7,333 | +€8,418 | |
| Profit (loss) for the period before taxes | 9903 | €378,586 | €194,233 | -€184,353 | -48.7% |
| Income taxes | 67/77 | €90,511 | €47,261 | -€43,250 | -47.8% |
| Profit (loss) for the period | 9904 | €288,075 | €146,972 | -€141,103 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €288,075 | €146,972 | -€141,103 | -49.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.