Sumus IT Experts: 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.
Sumus IT Experts
Largest movements
- Receivables within one year -€2,048
down €2,048 (-49.2%), from €4,165 to €2,118
- Cash +€88
up €88 (+11.6%), from €761 to €849
mainly Receivables within one year (+€2,048) and Net result for the year (+€136)
- Tax, wage and social debts -€2,095
down €2,095 (-81.0%), from €2,586 to €491
- Reserves +€136
up €136 (+39.8%), from €340 to €476
- Other operating charges +€120
new in 2025: €120
- Gross operating margin -€88
down €88 (-16.3%), from €539 to €451
- Taxes -€68
down €68 (-60.2%), from €113 to €45
- Financial charges +€65
up €65 (+76.5%), from €85 to €150
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 | €4,926 | €2,967 | -€1,960 | -39.8% |
| Current assets | 29/58 | €4,926 | €2,967 | -€1,960 | -39.8% |
| Amounts receivable within one year | 40/41 | €4,165 | €2,118 | -€2,048 | -49.2% |
| Trade receivables | 40 | €4,165 | €2,118 | -€2,048 | -49.2% |
| Cash at bank and in hand | 54/58 | €761 | €849 | +€88 | +11.6% |
| Total equity and liabilities | 10/49 | €4,926 | €2,967 | -€1,960 | -39.8% |
| Equity | 10/15 | €2,340 | €2,476 | +€136 | +5.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €340 | €476 | +€136 | +39.8% |
| Distributable reserves | 133 | €340 | €476 | +€136 | +39.8% |
| Amounts payable | 17/49 | €2,586 | €491 | -€2,095 | -81.0% |
| Amounts payable within one year | 42/48 | €2,586 | €491 | -€2,095 | -81.0% |
| Taxes, remuneration and social security | 45 | €2,586 | €491 | -€2,095 | -81.0% |
| Taxes | 450/3 | €2,586 | €491 | -€2,095 | -81.0% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €539 | €451 | -€88 | -16.3% |
| Operating profit (loss) | 9901 | €539 | €331 | -€208 | -38.6% |
| Financial charges | 65/66B | €85 | €150 | +€65 | +76.5% |
| Recurring financial charges | 65 | €85 | €150 | +€65 | +76.5% |
| Profit (loss) for the period before taxes | 9903 | €454 | €181 | -€273 | -60.2% |
| Income taxes | 67/77 | €113 | €45 | -€68 | -60.2% |
| Profit (loss) for the period | 9904 | €340 | €136 | -€205 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €340 | €136 | -€205 | -60.2% |
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 7 October 2026 via checked.be.