GHULAM MIRZA: 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.
GHULAM MIRZA
Largest movements
- Stocks and contracts +€12,800
up €12,800 (+141%), from €9,068 to €21,869
- Cash -€2,169
down €2,169 (-22.5%), from €9,637 to €7,468
mainly Stocks and contracts (-€12,800) and Net result for the year (-€1,954)
- Receivables within one year +€1,262
up €1,262 (+558%), from €226 to €1,488
- Trade debts +€10,009
new in 2022: €10,009
- Other debts +€2,000
new in 2022: €2,000
- Profit (loss) carried forward -€1,954
down €1,954 (-14.3%), from €13,712 to €11,758
- Debts after one year +€1,170
new in 2022: €1,170
- Tax, wage and social debts +€668
up €668 (+20.8%), from €3,219 to €3,887
of which Remuneration and social security: +€1,068
- Gross operating margin -€13,003
down €13,003 (-95.6%), from €13,607 to €603
- Purchases and services +€11,084
up €11,084 (+2.1%), from €534,385 to €545,470
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,931 | €30,825 | +€11,893 | +62.8% |
| Current assets | 29/58 | €18,931 | €30,825 | +€11,893 | +62.8% |
| Stocks and contracts in progress | 3 | €9,068 | €21,869 | +€12,800 | +141% |
| Stocks | 30/36 | €9,068 | €21,869 | +€12,800 | +141% |
| Amounts receivable within one year | 40/41 | €226 | €1,488 | +€1,262 | +558% |
| Other amounts receivable | 41 | €226 | €1,488 | +€1,262 | +558% |
| Cash at bank and in hand | 54/58 | €9,637 | €7,468 | -€2,169 | -22.5% |
| Total equity and liabilities | 10/49 | €18,931 | €30,825 | +€11,893 | +62.8% |
| Equity | 10/15 | €15,712 | €13,758 | -€1,954 | -12.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,712 | €11,758 | -€1,954 | -14.3% |
| Amounts payable | 17/49 | €3,219 | €17,067 | +€13,847 | +430% |
| Amounts payable after more than one year | 17 | - | €1,170 | +€1,170 | |
| Financial debts | 170/4 | - | €1,170 | +€1,170 | |
| Amounts payable within one year | 42/48 | €3,219 | €15,897 | +€12,677 | +394% |
| Trade debts | 44 | - | €10,009 | +€10,009 | |
| Suppliers | 440/4 | - | €10,009 | +€10,009 | |
| Taxes, remuneration and social security | 45 | €3,219 | €3,887 | +€668 | +20.8% |
| Taxes | 450/3 | €3,219 | €2,819 | -€400 | -12.4% |
| Remuneration and social security | 454/9 | - | €1,068 | +€1,068 | |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Turnover | 70 | €546,311 | €546,073 | -€238 | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €534,385 | €545,470 | +€11,084 | +2.1% |
| Remuneration, social security and pensions | 62 | - | €1,906 | +€1,906 | |
| Other operating charges | 640/8 | €589 | €595 | +€7 | +1.2% |
| Gross operating margin | 9900 | €13,607 | €603 | -€13,003 | -95.6% |
| Operating profit (loss) | 9901 | €13,018 | -€1,898 | -€14,916 | |
| Financial charges | 65/66B | €141 | €56 | -€85 | -60.2% |
| Recurring financial charges | 65 | €141 | €56 | -€85 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €12,878 | -€1,954 | -€14,832 | |
| Income taxes | 67/77 | €3,219 | - | -€3,219 | |
| Profit (loss) for the period | 9904 | €9,658 | -€1,954 | -€11,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,658 | -€1,954 | -€11,612 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.