SUMS: 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.
SUMS
Largest movements
- Cash +€16,911
up €16,911 (+178.3%), from €9,485 to €26,396
mainly Net result for the year (+€12,802) and Tax, wage and social debts (+€11,620)
- Receivables within one year +€16,253
up €16,253 (+190.6%), from €8,526 to €24,780
of which Trade receivables: +€15,034
- Tangible fixed assets +€917
up €917 (+86.6%), from €1,059 to €1,977
of which Land and buildings: +€1,584
- Profit (loss) carried forward +€12,802
up €12,802 (+971.5%), from €1,318 to €14,120
- Tax, wage and social debts +€11,620
up €11,620 (+651.5%), from €1,784 to €13,403
of which Taxes: +€10,180
- Trade debts +€9,597
up €9,597 (+428.4%), from €2,240 to €11,837
- Gross operating margin +€15,321
up €15,321 (+339.1%), from €4,518 to €19,839
- Taxes +€3,146
up €3,146 (+616.2%), from €511 to €3,657
- Financial income +€1,503
up €1,503 (+1310.1%), from €115 to €1,617
- Financial charges +€1,199
up €1,199 (+68.8%), from €1,742 to €2,942
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 | €30,342 | €64,360 | +€34,019 | +112.1% |
| Fixed assets | 21/28 | €1,059 | €1,977 | +€917 | +86.6% |
| Tangible fixed assets | 22/27 | €1,059 | €1,977 | +€917 | +86.6% |
| Land and buildings | 22 | - | €1,584 | +€1,584 | |
| Furniture and vehicles | 24 | €1,059 | €393 | -€667 | -62.9% |
| Current assets | 29/58 | €29,282 | €62,384 | +€33,101 | +113.0% |
| Stocks and contracts in progress | 3 | €11,271 | €10,769 | -€502 | -4.5% |
| Stocks | 30/36 | €11,271 | €10,769 | -€502 | -4.5% |
| Amounts receivable within one year | 40/41 | €8,526 | €24,780 | +€16,253 | +190.6% |
| Trade receivables | 40 | - | €15,034 | +€15,034 | |
| Other amounts receivable | 41 | €8,526 | €9,745 | +€1,219 | +14.3% |
| Cash at bank and in hand | 54/58 | €9,485 | €26,396 | +€16,911 | +178.3% |
| Deferred charges and accrued income | 490/1 | - | €440 | +€440 | |
| Total equity and liabilities | 10/49 | €30,342 | €64,360 | +€34,019 | +112.1% |
| Equity | 10/15 | €21,318 | €34,120 | +€12,802 | +60.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,318 | €14,120 | +€12,802 | +971.5% |
| Amounts payable | 17/49 | €9,024 | €30,240 | +€21,217 | +235.1% |
| Amounts payable within one year | 42/48 | €9,024 | €30,240 | +€21,217 | +235.1% |
| Trade debts | 44 | €2,240 | €11,837 | +€9,597 | +428.4% |
| Suppliers | 440/4 | €2,240 | €11,837 | +€9,597 | +428.4% |
| Taxes, remuneration and social security | 45 | €1,784 | €13,403 | +€11,620 | +651.5% |
| Taxes | 450/3 | €1,784 | €11,963 | +€10,180 | +570.7% |
| Remuneration and social security | 454/9 | - | €1,440 | +€1,440 | |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €667 | €778 | +€111 | +16.7% |
| Other operating charges | 640/8 | €1,415 | €1,278 | -€137 | -9.7% |
| Gross operating margin | 9900 | €4,518 | €19,839 | +€15,321 | +339.1% |
| Operating profit (loss) | 9901 | €2,436 | €17,783 | +€15,347 | +630.0% |
| Financial income | 75/76B | €115 | €1,617 | +€1,503 | +1310.1% |
| Recurring financial income | 75 | €115 | €1,617 | +€1,503 | +1310.1% |
| Financial charges | 65/66B | €1,742 | €2,942 | +€1,199 | +68.8% |
| Recurring financial charges | 65 | €1,742 | €2,942 | +€1,199 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | €809 | €16,459 | +€15,650 | +1935.1% |
| Income taxes | 67/77 | €511 | €3,657 | +€3,146 | +616.2% |
| Profit (loss) for the period | 9904 | €298 | €12,802 | +€12,504 | +4193.5% |
| Profit (loss) for the period to be appropriated | 9905 | €298 | €12,802 | +€12,504 | +4193.5% |
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 30 September 2026 via checked.be.