SUMOSHOCK: 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.
SUMOSHOCK
Largest movements
- Receivables within one year -€38,363
down €38,363 (-94.0%), from €40,795 to €2,432
of which Trade receivables: -€32,697
- Cash +€6,731
up €6,731 (+17.7%), from €38,026 to €44,757
mainly Receivables within one year (+€38,363) and Net result for the year (+€4,183)
- Tangible fixed assets +€1,079
up €1,079 (+41.5%), from €2,603 to €3,682
of which Furniture and vehicles: +€1,272
- Accrued charges and deferred income -€27,480
no longer reported in 2025 (was €27,480)
- Reserves +€4,183
up €4,183 (+37.8%), from €11,067 to €15,250
of which Distributable reserves: +€4,854
- Trade debts -€3,924
down €3,924 (-85.5%), from €4,591 to €667
- Tax, wage and social debts -€2,922
down €2,922 (-54.7%), from €5,340 to €2,418
- Gross operating margin -€9,391
down €9,391 (-51.6%), from €18,210 to €8,819
- Taxes -€3,035
down €3,035 (-53.2%), from €5,700 to €2,665
- Depreciation -€183
down €183 (-9.6%), from €1,901 to €1,718
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 | €82,121 | €51,757 | -€30,364 | -37.0% |
| Fixed assets | 21/28 | €2,603 | €3,682 | +€1,079 | +41.5% |
| Tangible fixed assets | 22/27 | €2,603 | €3,682 | +€1,079 | +41.5% |
| Plant, machinery and equipment | 23 | €193 | - | -€193 | |
| Furniture and vehicles | 24 | €2,410 | €3,682 | +€1,272 | +52.8% |
| Current assets | 29/58 | €79,518 | €48,075 | -€31,443 | -39.5% |
| Amounts receivable within one year | 40/41 | €40,795 | €2,432 | -€38,363 | -94.0% |
| Trade receivables | 40 | €34,578 | €1,881 | -€32,697 | -94.6% |
| Other amounts receivable | 41 | €6,217 | €551 | -€5,666 | -91.1% |
| Cash at bank and in hand | 54/58 | €38,026 | €44,757 | +€6,731 | +17.7% |
| Deferred charges and accrued income | 490/1 | €697 | €886 | +€189 | +27.1% |
| Total equity and liabilities | 10/49 | €82,121 | €51,757 | -€30,364 | -37.0% |
| Equity | 10/15 | €33,247 | €37,430 | +€4,183 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,067 | €15,250 | +€4,183 | +37.8% |
| Non-distributable reserves | 130/1 | €671 | - | -€671 | |
| Reserves not available under the articles | 1311 | €671 | - | -€671 | |
| Distributable reserves | 133 | €10,396 | €15,250 | +€4,854 | +46.7% |
| Profit (loss) carried forward | 14 | €15,980 | €15,980 | = | 0.0% |
| Amounts payable | 17/49 | €48,874 | €14,327 | -€34,547 | -70.7% |
| Amounts payable within one year | 42/48 | €21,394 | €14,327 | -€7,067 | -33.0% |
| Trade debts | 44 | €4,591 | €667 | -€3,924 | -85.5% |
| Suppliers | 440/4 | €4,591 | €667 | -€3,924 | -85.5% |
| Taxes, remuneration and social security | 45 | €5,340 | €2,418 | -€2,922 | -54.7% |
| Taxes | 450/3 | €5,340 | €2,418 | -€2,922 | -54.7% |
| Other amounts payable | 47/48 | €11,463 | €11,242 | -€221 | -1.9% |
| Accrued charges and deferred income | 492/3 | €27,480 | - | -€27,480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,901 | €1,718 | -€183 | -9.6% |
| Other operating charges | 640/8 | €100 | €189 | +€89 | +89.0% |
| Gross operating margin | 9900 | €18,210 | €8,819 | -€9,391 | -51.6% |
| Operating profit (loss) | 9901 | €16,209 | €6,912 | -€9,297 | -57.4% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €127 | €64 | -€63 | -49.6% |
| Recurring financial charges | 65 | €127 | €64 | -€63 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €16,096 | €6,848 | -€9,248 | -57.5% |
| Income taxes | 67/77 | €5,700 | €2,665 | -€3,035 | -53.2% |
| Profit (loss) for the period | 9904 | €10,396 | €4,183 | -€6,213 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,396 | €4,183 | -€6,213 | -59.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.