SUMRA: 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.
SUMRA
Largest movements
- Cash -€43,043
down €43,043 (-79.8%), from €53,972 to €10,929
mainly Investment in fixed assets (net) (-€44,345) and Contributions, distributions and other (-€40,800)
- Tangible fixed assets +€34,857
up €34,857 (+222.4%), from €15,676 to €50,533
- Receivables within one year +€30,899
new in 2025: €30,899
of which Other amounts receivable: +€27,200
- Stocks and contracts -€4,753
down €4,753 (-14.5%), from €32,887 to €28,134
- Debts after one year +€45,382
new in 2025: €45,382
- Contributions -€40,800
down €40,800 (-68.7%), from €59,400 to €18,600
- Other debts +€21,393
up €21,393 (+73164.0%), from €29 to €21,422
- Profit (loss) carried forward -€11,638
down €11,638 (-81.3%), from €14,314 to €2,676
- Trade debts +€5,850
up €5,850 (+62.7%), from €9,326 to €15,176
- Purchases and services -€61,900
down €61,900 (-8.3%), from €746,105 to €684,205
- Turnover -€58,933
down €58,933 (-7.7%), from €769,446 to €710,513
- Other operating charges +€12,436
up €12,436 (+2080.9%), from €598 to €13,034
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 | €102,536 | €120,495 | +€17,959 | +17.5% |
| Fixed assets | 21/28 | €15,676 | €50,533 | +€34,857 | +222.4% |
| Tangible fixed assets | 22/27 | €15,676 | €50,533 | +€34,857 | +222.4% |
| Furniture and vehicles | 24 | €15,676 | €50,533 | +€34,857 | +222.4% |
| Current assets | 29/58 | €86,860 | €69,962 | -€16,897 | -19.5% |
| Stocks and contracts in progress | 3 | €32,887 | €28,134 | -€4,753 | -14.5% |
| Stocks | 30/36 | €32,887 | €28,134 | -€4,753 | -14.5% |
| Amounts receivable within one year | 40/41 | - | €30,899 | +€30,899 | |
| Trade receivables | 40 | - | €3,699 | +€3,699 | |
| Other amounts receivable | 41 | - | €27,200 | +€27,200 | |
| Cash at bank and in hand | 54/58 | €53,972 | €10,929 | -€43,043 | -79.8% |
| Total equity and liabilities | 10/49 | €102,536 | €120,495 | +€17,959 | +17.5% |
| Equity | 10/15 | €75,574 | €23,136 | -€52,438 | -69.4% |
| Contributions | 10/11 | €59,400 | €18,600 | -€40,800 | -68.7% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,314 | €2,676 | -€11,638 | -81.3% |
| Amounts payable | 17/49 | €26,962 | €97,359 | +€70,398 | +261.1% |
| Amounts payable after more than one year | 17 | - | €45,382 | +€45,382 | |
| Financial debts | 170/4 | - | €45,382 | +€45,382 | |
| Amounts payable within one year | 42/48 | €26,962 | €51,977 | +€25,016 | +92.8% |
| Current portion of amounts payable after more than one year | 42 | €11,357 | €10,656 | -€701 | -6.2% |
| Trade debts | 44 | €9,326 | €15,176 | +€5,850 | +62.7% |
| Suppliers | 440/4 | €9,326 | €15,176 | +€5,850 | +62.7% |
| Taxes, remuneration and social security | 45 | €6,250 | €4,723 | -€1,526 | -24.4% |
| Taxes | 450/3 | €5,829 | €3,728 | -€2,102 | -36.1% |
| Remuneration and social security | 454/9 | €420 | €996 | +€575 | +136.8% |
| Other amounts payable | 47/48 | €29 | €21,422 | +€21,393 | +73164.0% |
| Turnover | 70 | €769,446 | €710,513 | -€58,933 | -7.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €746,105 | €684,205 | -€61,900 | -8.3% |
| Remuneration, social security and pensions | 62 | €15,064 | €15,219 | +€156 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,288 | €9,489 | +€7,200 | +314.7% |
| Other operating charges | 640/8 | €598 | €13,034 | +€12,436 | +2080.9% |
| Gross operating margin | 9900 | €25,380 | €31,943 | +€6,563 | +25.9% |
| Operating profit (loss) | 9901 | €7,430 | -€5,799 | -€13,230 | |
| Financial charges | 65/66B | €447 | €5,720 | +€5,273 | +1180.5% |
| Recurring financial charges | 65 | €447 | €5,720 | +€5,273 | +1180.5% |
| Profit (loss) for the period before taxes | 9903 | €6,984 | -€11,519 | -€18,503 | |
| Income taxes | 67/77 | €4,676 | €119 | -€4,557 | -97.4% |
| Profit (loss) for the period | 9904 | €2,307 | -€11,638 | -€13,946 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,307 | -€11,638 | -€13,946 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.