SUMO PLUS: 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 PLUS
Largest movements
- Receivables within one year +€2,357
up €2,357 (+281.7%), from €837 to €3,194
of which Trade receivables: +€3,000
- Tangible fixed assets -€2,225
down €2,225 (-9.4%), from €23,653 to €21,427
of which Other tangible fixed assets: -€1,720
- Other debts +€9,662
up €9,662 (+7.8%), from €124,170 to €133,832
- Profit (loss) carried forward -€8,581
down €8,581 (-7.3%), from -€117,186 to -€125,767
- Trade debts -€602
down €602 (-25.6%), from €2,353 to €1,751
- Tax, wage and social debts -€374
no longer reported in 2025 (was €374)
- Gross operating margin +€15,177
up €15,177 (+85.3%), from -€17,792 to -€2,615
- Depreciation -€1,940
down €1,940 (-31.2%), from €6,223 to €4,283
- Other operating charges +€1,157
up €1,157 (+300.8%), from €385 to €1,542
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 | €24,510 | €24,621 | +€111 | +0.5% |
| Fixed assets | 21/28 | €23,653 | €21,427 | -€2,225 | -9.4% |
| Tangible fixed assets | 22/27 | €23,653 | €21,427 | -€2,225 | -9.4% |
| Furniture and vehicles | 24 | €1,205 | €699 | -€506 | -42.0% |
| Other tangible fixed assets | 26 | €22,448 | €20,728 | -€1,720 | -7.7% |
| Current assets | 29/58 | €857 | €3,194 | +€2,337 | +272.6% |
| Amounts receivable within one year | 40/41 | €837 | €3,194 | +€2,357 | +281.7% |
| Trade receivables | 40 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 41 | €837 | €194 | -€643 | -76.8% |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Deferred charges and accrued income | 490/1 | €20 | - | -€20 | |
| Total equity and liabilities | 10/49 | €24,510 | €24,621 | +€111 | +0.5% |
| Equity | 10/15 | -€102,386 | -€110,967 | -€8,581 | -8.4% |
| Contributions | 10/11 | €14,800 | €14,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,186 | -€125,767 | -€8,581 | -7.3% |
| Amounts payable | 17/49 | €126,896 | €135,588 | +€8,692 | +6.8% |
| Amounts payable within one year | 42/48 | €126,896 | €135,588 | +€8,692 | +6.8% |
| Financial debts | 43 | - | €5 | +€5 | |
| Credit institutions | 430/8 | - | €5 | +€5 | |
| Trade debts | 44 | €2,353 | €1,751 | -€602 | -25.6% |
| Suppliers | 440/4 | €2,353 | €1,751 | -€602 | -25.6% |
| Taxes, remuneration and social security | 45 | €374 | - | -€374 | |
| Taxes | 450/3 | €374 | - | -€374 | |
| Other amounts payable | 47/48 | €124,170 | €133,832 | +€9,662 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,223 | €4,283 | -€1,940 | -31.2% |
| Other operating charges | 640/8 | €385 | €1,542 | +€1,157 | +300.8% |
| Gross operating margin | 9900 | -€17,792 | -€2,615 | +€15,177 | +85.3% |
| Operating profit (loss) | 9901 | -€24,399 | -€8,440 | +€15,959 | +65.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €139 | €141 | +€2 | +1.4% |
| Recurring financial charges | 65 | €139 | €141 | +€2 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,538 | -€8,581 | +€15,957 | +65.0% |
| Income taxes | 67/77 | €127 | - | -€127 | |
| Profit (loss) for the period | 9904 | -€24,665 | -€8,581 | +€16,084 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,665 | -€8,581 | +€16,084 | +65.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.