SumTom: what changed
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
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it 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% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.