Sumus Accountants: 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.
Sumus Accountants
Largest movements
- Cash +€146,684
up €146,684 (+58.5%), from €250,687 to €397,371
mainly Net result for the year (+€360,422) and Other debts (+€271,413)
- Receivables within one year +€74,824
up €74,824 (+37.9%), from €197,511 to €272,335
of which Other amounts receivable: +€100,245
- Deferred charges and accrued income +€57,253
up €57,253 (+177%), from €32,432 to €89,686
- Tangible fixed assets +€18,999
up €18,999 (+104%), from €18,255 to €37,254
of which Furniture and vehicles: +€18,301
- Other debts +€271,413
up €271,413 (+296%), from €91,588 to €363,000
- Tax, wage and social debts +€14,224
up €14,224 (+5.5%), from €257,592 to €271,816
of which Taxes: +€10,123
- Trade debts +€9,962
up €9,962 (+22.7%), from €43,808 to €53,770
- Gross operating margin +€189,943
up €189,943 (+41.2%), from €461,532 to €651,475
- Taxes +€38,651
up €38,651 (+44.9%), from €86,059 to €124,711
- Staff costs +€37,062
up €37,062 (+31.1%), from €119,094 to €156,156
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 | €503,685 | €796,645 | +€292,960 | +58.2% |
| Fixed assets | 21/28 | €23,055 | €37,254 | +€14,199 | +61.6% |
| Tangible fixed assets | 22/27 | €18,255 | €37,254 | +€18,999 | +104% |
| Plant, machinery and equipment | 23 | €14,077 | €14,775 | +€698 | +5.0% |
| Furniture and vehicles | 24 | €4,178 | €22,479 | +€18,301 | +438% |
| Financial fixed assets | 28 | €4,800 | €0 | -€4,800 | -100% |
| Current assets | 29/58 | €480,630 | €759,391 | +€278,761 | +58.0% |
| Amounts receivable within one year | 40/41 | €197,511 | €272,335 | +€74,824 | +37.9% |
| Trade receivables | 40 | €197,499 | €172,078 | -€25,421 | -12.9% |
| Other amounts receivable | 41 | €12 | €100,256 | +€100,245 | +856,792% |
| Cash at bank and in hand | 54/58 | €250,687 | €397,371 | +€146,684 | +58.5% |
| Deferred charges and accrued income | 490/1 | €32,432 | €89,686 | +€57,253 | +177% |
| Total equity and liabilities | 10/49 | €503,685 | €796,645 | +€292,960 | +58.2% |
| Equity | 10/15 | €110,636 | €108,058 | -€2,578 | -2.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €100,636 | €98,058 | -€2,578 | -2.6% |
| Distributable reserves | 133 | €100,636 | €98,058 | -€2,578 | -2.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €393,049 | €688,587 | +€295,538 | +75.2% |
| Amounts payable within one year | 42/48 | €393,049 | €688,587 | +€295,538 | +75.2% |
| Financial debts | 43 | €61 | €0 | -€61 | -100% |
| Credit institutions | 430/8 | €61 | €0 | -€61 | -100% |
| Trade debts | 44 | €43,808 | €53,770 | +€9,962 | +22.7% |
| Suppliers | 440/4 | €43,808 | €53,770 | +€9,962 | +22.7% |
| Taxes, remuneration and social security | 45 | €257,592 | €271,816 | +€14,224 | +5.5% |
| Taxes | 450/3 | €244,129 | €254,252 | +€10,123 | +4.1% |
| Remuneration and social security | 454/9 | €13,464 | €17,565 | +€4,101 | +30.5% |
| Other amounts payable | 47/48 | €91,588 | €363,000 | +€271,413 | +296% |
| Remuneration, social security and pensions | 62 | €119,094 | €156,156 | +€37,062 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,290 | €9,740 | +€3,451 | +54.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,804 | €0 | -€2,804 | -100% |
| Other operating charges | 640/8 | €861 | €808 | -€53 | -6.1% |
| Gross operating margin | 9900 | €461,532 | €651,475 | +€189,943 | +41.2% |
| Operating profit (loss) | 9901 | €332,485 | €484,771 | +€152,286 | +45.8% |
| Financial income | 75/76B | €679 | €1,163 | +€484 | +71.4% |
| Recurring financial income | 75 | €679 | €1,163 | +€484 | +71.4% |
| Financial charges | 65/66B | €1,375 | €801 | -€574 | -41.7% |
| Recurring financial charges | 65 | €1,375 | €801 | -€574 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €331,789 | €485,133 | +€153,344 | +46.2% |
| Income taxes | 67/77 | €86,059 | €124,711 | +€38,651 | +44.9% |
| Profit (loss) for the period | 9904 | €245,729 | €360,422 | +€114,693 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €245,729 | €360,422 | +€114,693 | +46.7% |
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 18 October 2026 via checked.be.