SUMPROJECT ARCHITECTURE & ENGINEERING: 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.
SUMPROJECT ARCHITECTURE & ENGINEERING
Largest movements
- Receivables within one year -€352,870
down €352,870 (-45.1%), from €782,566 to €429,696
of which Trade receivables: -€299,089
- Stocks and contracts +€207,849
up €207,849 (+21.7%), from €959,552 to €1.2m
- Cash +€61,679
up €61,679 (+80.8%), from €76,362 to €138,042
mainly Receivables within one year (+€352,870) and Other debts (+€239,397)
- Other debts +€239,397
up €239,397 (+539.2%), from €44,399 to €283,796
- Current portion of long-term debt -€177,273
down €177,273 (-65.5%), from €270,705 to €93,433
- Profit (loss) carried forward +€170,355
up €170,355, from -€11,036 to €159,319
- Tax, wage and social debts -€134,878
down €134,878 (-33.7%), from €400,231 to €265,353
of which Taxes: -€161,589
- Trade debts -€115,006
down €115,006 (-16.2%), from €709,827 to €594,821
- Gross operating margin -€207,455
down €207,455 (-22.6%), from €919,210 to €711,755
- Taxes -€104,078
down €104,078 (-86.7%), from €119,993 to €15,915
- Other operating charges -€82,087
down €82,087 (-93.9%), from €87,456 to €5,369
- Financial charges -€37,298
down €37,298 (-31.6%), from €118,019 to €80,721
- Staff costs -€31,567
down €31,567 (-10.8%), from €291,291 to €259,724
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 | €1,887,517 | €1,812,832 | -€74,685 | -4.0% |
| Fixed assets | 21/28 | €56,144 | €62,706 | +€6,562 | +11.7% |
| Intangible fixed assets | 21 | €5,108 | €2,816 | -€2,291 | -44.9% |
| Tangible fixed assets | 22/27 | €44,618 | €53,472 | +€8,854 | +19.8% |
| Plant, machinery and equipment | 23 | €10,739 | €6,973 | -€3,766 | -35.1% |
| Furniture and vehicles | 24 | €5,941 | €21,554 | +€15,612 | +262.8% |
| Other tangible fixed assets | 26 | €27,938 | €24,945 | -€2,993 | -10.7% |
| Financial fixed assets | 28 | €6,418 | €6,418 | = | 0.0% |
| Current assets | 29/58 | €1,831,373 | €1,750,126 | -€81,247 | -4.4% |
| Stocks and contracts in progress | 3 | €959,552 | €1,167,401 | +€207,849 | +21.7% |
| Contracts in progress | 37 | €959,552 | €1,167,401 | +€207,849 | +21.7% |
| Amounts receivable within one year | 40/41 | €782,566 | €429,696 | -€352,870 | -45.1% |
| Trade receivables | 40 | €697,444 | €398,355 | -€299,089 | -42.9% |
| Other amounts receivable | 41 | €85,122 | €31,341 | -€53,781 | -63.2% |
| Cash at bank and in hand | 54/58 | €76,362 | €138,042 | +€61,679 | +80.8% |
| Deferred charges and accrued income | 490/1 | €12,893 | €14,987 | +€2,095 | +16.2% |
| Total equity and liabilities | 10/49 | €1,887,517 | €1,812,832 | -€74,685 | -4.0% |
| Equity | 10/15 | €112,409 | €282,764 | +€170,355 | +151.5% |
| Contributions | 10/11 | €104,475 | €104,475 | = | 0.0% |
| Reserves | 13 | €18,970 | €18,970 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,870 | €11,870 | = | 0.0% |
| Distributable reserves | 133 | €7,100 | €7,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,036 | €159,319 | +€170,355 | |
| Amounts payable | 17/49 | €1,775,108 | €1,530,068 | -€245,040 | -13.8% |
| Amounts payable after more than one year | 17 | €187,331 | €105,609 | -€81,722 | -43.6% |
| Financial debts | 170/4 | €187,331 | €105,609 | -€81,722 | -43.6% |
| Amounts payable within one year | 42/48 | €1,553,720 | €1,362,403 | -€191,318 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €270,705 | €93,433 | -€177,273 | -65.5% |
| Financial debts | 43 | €128,559 | €125,000 | -€3,559 | -2.8% |
| Credit institutions | 430/8 | €128,559 | €125,000 | -€3,559 | -2.8% |
| Trade debts | 44 | €709,827 | €594,821 | -€115,006 | -16.2% |
| Suppliers | 440/4 | €709,827 | €594,821 | -€115,006 | -16.2% |
| Taxes, remuneration and social security | 45 | €400,231 | €265,353 | -€134,878 | -33.7% |
| Taxes | 450/3 | €327,685 | €166,096 | -€161,589 | -49.3% |
| Remuneration and social security | 454/9 | €72,546 | €99,258 | +€26,712 | +36.8% |
| Other amounts payable | 47/48 | €44,399 | €283,796 | +€239,397 | +539.2% |
| Accrued charges and deferred income | 492/3 | €34,057 | €62,057 | +€28,000 | +82.2% |
| Remuneration, social security and pensions | 62 | €291,291 | €259,724 | -€31,567 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,456 | €12,087 | -€1,369 | -10.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €87,456 | €5,369 | -€82,087 | -93.9% |
| Non-recurring operating charges | 66A | €192,698 | €173,615 | -€19,083 | -9.9% |
| Gross operating margin | 9900 | €919,210 | €711,755 | -€207,455 | -22.6% |
| Operating profit (loss) | 9901 | €334,309 | €260,960 | -€73,350 | -21.9% |
| Financial income | 75/76B | €4,355 | €6,031 | +€1,677 | +38.5% |
| Recurring financial income | 75 | €4,355 | €6,031 | +€1,677 | +38.5% |
| Financial charges | 65/66B | €118,019 | €80,721 | -€37,298 | -31.6% |
| Recurring financial charges | 65 | €118,019 | €80,721 | -€37,298 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €220,645 | €186,270 | -€34,375 | -15.6% |
| Income taxes | 67/77 | €119,993 | €15,915 | -€104,078 | -86.7% |
| Profit (loss) for the period | 9904 | €100,652 | €170,355 | +€69,703 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €100,652 | €170,355 | +€69,703 | +69.3% |
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 12 October 2026 via checked.be.