SUMUM: 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.
SUMUM
Largest movements
- Cash -€4,816
down €4,816 (-86.5%), from €5,569 to €754
mainly Net result for the year (-€63,553) and Trade debts (-€55,006)
- Other debts +€114,553
up €114,553 (+83.2%), from €137,753 to €252,306
- Profit (loss) carried forward -€63,553
down €63,553 (-32.4%), from -€195,904 to -€259,458
- Trade debts -€55,006
down €55,006 (-100.0%), from €55,006 to €0
- Depreciation +€5,550
up €5,550 (+19.6%), from €28,250 to €33,800
- Gross operating margin -€2,320
down €2,320 (-10.4%), from -€22,318 to -€24,639
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 | €383,526 | €379,537 | -€3,989 | -1.0% |
| Fixed assets | 21/28 | €377,300 | €377,954 | +€654 | +0.2% |
| Tangible fixed assets | 22/27 | €377,300 | €377,954 | +€654 | +0.2% |
| Land and buildings | 22 | €377,300 | €377,954 | +€654 | +0.2% |
| Current assets | 29/58 | €6,226 | €1,583 | -€4,642 | -74.6% |
| Amounts receivable within one year | 40/41 | €7 | €0 | -€7 | -100.0% |
| Other amounts receivable | 41 | €7 | €0 | -€7 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,569 | €754 | -€4,816 | -86.5% |
| Deferred charges and accrued income | 490/1 | €650 | €830 | +€180 | +27.7% |
| Total equity and liabilities | 10/49 | €383,526 | €379,537 | -€3,989 | -1.0% |
| Equity | 10/15 | €184,096 | €120,542 | -€63,553 | -34.5% |
| Contributions | 10/11 | €380,000 | €380,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€195,904 | -€259,458 | -€63,553 | -32.4% |
| Amounts payable | 17/49 | €199,430 | €258,995 | +€59,565 | +29.9% |
| Amounts payable within one year | 42/48 | €192,759 | €252,306 | +€59,547 | +30.9% |
| Trade debts | 44 | €55,006 | €0 | -€55,006 | -100.0% |
| Suppliers | 440/4 | €55,006 | €0 | -€55,006 | -100.0% |
| Other amounts payable | 47/48 | €137,753 | €252,306 | +€114,553 | +83.2% |
| Accrued charges and deferred income | 492/3 | €6,672 | €6,689 | +€18 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,250 | €33,800 | +€5,550 | +19.6% |
| Other operating charges | 640/8 | €5,187 | €5,115 | -€73 | -1.4% |
| Gross operating margin | 9900 | -€22,318 | -€24,639 | -€2,320 | -10.4% |
| Operating profit (loss) | 9901 | -€55,756 | -€63,553 | -€7,797 | -14.0% |
| Financial income | 75/76B | €22 | €0 | -€22 | -100.0% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -100.0% |
| Financial charges | 65/66B | €0 | €0 | -€0 | -100.0% |
| Recurring financial charges | 65 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€55,734 | -€63,553 | -€7,819 | -14.0% |
| Profit (loss) for the period | 9904 | -€55,734 | -€63,553 | -€7,819 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,734 | -€63,553 | -€7,819 | -14.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.