Sumus Invest: 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 Invest
Largest movements
- Tangible fixed assets +€248,317
up €248,317 (+74.8%), from €332,173 to €580,490
of which Land and buildings: +€481,141
- Receivables within one year +€155,314
up €155,314 (+159%), from €97,486 to €252,800
- Reserves +€353,530
up €353,530 (+79.5%), from €444,486 to €798,016
- Accrued charges and deferred income +€34,500
up €34,500, from €0 to €34,500
- Financial income +€112,700
up €112,700 (+46.9%), from €240,100 to €352,800
- Gross operating margin +€9,890
up €9,890, from -€1,613 to €8,277
- Depreciation +€5,824
new in 2025: €5,824
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 | €464,514 | €861,288 | +€396,773 | +85.4% |
| Fixed assets | 21/28 | €353,173 | €601,490 | +€248,317 | +70.3% |
| Tangible fixed assets | 22/27 | €332,173 | €580,490 | +€248,317 | +74.8% |
| Land and buildings | 22 | €92,700 | €573,841 | +€481,141 | +519% |
| Furniture and vehicles | 24 | - | €6,649 | +€6,649 | |
| Assets under construction and advance payments | 27 | €239,473 | €0 | -€239,473 | -100% |
| Financial fixed assets | 28 | €21,000 | €21,000 | = | 0.0% |
| Current assets | 29/58 | €111,341 | €259,798 | +€148,457 | +133% |
| Amounts receivable within one year | 40/41 | €97,486 | €252,800 | +€155,314 | +159% |
| Other amounts receivable | 41 | €97,486 | €252,800 | +€155,314 | +159% |
| Cash at bank and in hand | 54/58 | €13,856 | €6,998 | -€6,858 | -49.5% |
| Total equity and liabilities | 10/49 | €464,514 | €861,288 | +€396,773 | +85.4% |
| Equity | 10/15 | €464,486 | €818,016 | +€353,530 | +76.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €444,486 | €798,016 | +€353,530 | +79.5% |
| Distributable reserves | 133 | €444,486 | €798,016 | +€353,530 | +79.5% |
| Amounts payable | 17/49 | €28 | €43,272 | +€43,243 | +152,372% |
| Amounts payable within one year | 42/48 | €28 | €8,772 | +€8,743 | +30,807% |
| Trade debts | 44 | €28 | €2,153 | +€2,125 | +7,488% |
| Suppliers | 440/4 | €28 | €2,153 | +€2,125 | +7,488% |
| Taxes, remuneration and social security | 45 | - | €6,618 | +€6,618 | |
| Taxes | 450/3 | - | €6,618 | +€6,618 | |
| Accrued charges and deferred income | 492/3 | €0 | €34,500 | +€34,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,824 | +€5,824 | |
| Other operating charges | 640/8 | €1,597 | €1,561 | -€37 | -2.3% |
| Gross operating margin | 9900 | -€1,613 | €8,277 | +€9,890 | |
| Operating profit (loss) | 9901 | -€3,210 | €892 | +€4,102 | |
| Financial income | 75/76B | €240,100 | €352,800 | +€112,700 | +46.9% |
| Recurring financial income | 75 | €240,100 | €352,800 | +€112,700 | +46.9% |
| Financial charges | 65/66B | €228 | €162 | -€66 | -29.1% |
| Recurring financial charges | 65 | €228 | €162 | -€66 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €236,662 | €353,530 | +€116,868 | +49.4% |
| Profit (loss) for the period | 9904 | €236,662 | €353,530 | +€116,868 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €236,662 | €353,530 | +€116,868 | +49.4% |
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 26 October 2026 via checked.be.