SumTom: 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.
SumTom
Largest movements
- Cash +€55,907
up €55,907 (+1,473%), from €3,795 to €59,702
mainly Net result for the year (+€48,104) and Tax, wage and social debts (+€11,053)
- Profit (loss) carried forward +€48,104
up €48,104 (+416%), from €11,550 to €59,655
- Tax, wage and social debts +€11,053
up €11,053 (+115%), from €9,644 to €20,697
- Other debts -€4,550
down €4,550 (-94.8%), from €4,802 to €252
- Gross operating margin +€43,723
up €43,723 (+204%), from €21,408 to €65,131
- Taxes +€9,264
up €9,264 (+221%), from €4,185 to €13,449
- Other operating charges -€990
down €990 (-34.6%), from €2,863 to €1,874
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 | €28,635 | €83,824 | +€55,189 | +193% |
| Fixed assets | 21/28 | €40 | €40 | = | 0.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €28,595 | €83,784 | +€55,189 | +193% |
| Amounts receivable within one year | 40/41 | €24,308 | €23,742 | -€566 | -2.3% |
| Trade receivables | 40 | €24,308 | €23,431 | -€877 | -3.6% |
| Other amounts receivable | 41 | - | €311 | +€311 | |
| Cash at bank and in hand | 54/58 | €3,795 | €59,702 | +€55,907 | +1,473% |
| Deferred charges and accrued income | 490/1 | €492 | €340 | -€152 | -30.9% |
| Total equity and liabilities | 10/49 | €28,635 | €83,824 | +€55,189 | +193% |
| Equity | 10/15 | €13,550 | €61,655 | +€48,104 | +355% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,550 | €59,655 | +€48,104 | +416% |
| Amounts payable | 17/49 | €15,084 | €22,169 | +€7,085 | +47.0% |
| Amounts payable within one year | 42/48 | €15,008 | €22,169 | +€7,161 | +47.7% |
| Trade debts | 44 | €563 | €1,221 | +€658 | +117% |
| Suppliers | 440/4 | €563 | €1,221 | +€658 | +117% |
| Taxes, remuneration and social security | 45 | €9,644 | €20,697 | +€11,053 | +115% |
| Taxes | 450/3 | €9,644 | €20,697 | +€11,053 | +115% |
| Other amounts payable | 47/48 | €4,802 | €252 | -€4,550 | -94.8% |
| Accrued charges and deferred income | 492/3 | €76 | - | -€76 | |
| Remuneration, social security and pensions | 62 | - | €130 | +€130 | |
| Other operating charges | 640/8 | €2,863 | €1,874 | -€990 | -34.6% |
| Gross operating margin | 9900 | €21,408 | €65,131 | +€43,723 | +204% |
| Operating profit (loss) | 9901 | €18,545 | €63,127 | +€44,582 | +240% |
| Financial income | 75/76B | €73 | €34 | -€40 | -54.2% |
| Recurring financial income | 75 | €73 | €34 | -€40 | -54.2% |
| Financial charges | 65/66B | €2,023 | €1,607 | -€416 | -20.6% |
| Recurring financial charges | 65 | €2,023 | €1,607 | -€416 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €16,595 | €61,553 | +€44,959 | +271% |
| Income taxes | 67/77 | €4,185 | €13,449 | +€9,264 | +221% |
| Profit (loss) for the period | 9904 | €12,409 | €48,104 | +€35,695 | +288% |
| Profit (loss) for the period to be appropriated | 9905 | €12,409 | €48,104 | +€35,695 | +288% |
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 14 October 2026 via checked.be.