Guzman: 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.
Guzman
Largest movements
- Tangible fixed assets +€37,038
new in 2022: €37,038
of which Plant, machinery and equipment: +€21,138
- Receivables within one year +€5,710
up €5,710 (+340.4%), from €1,677 to €7,387
of which Other amounts receivable: +€7,080
- Financial fixed assets +€4,200
new in 2022: €4,200
- Cash +€618
up €618 (+9.6%), from €6,453 to €7,071
mainly Debts after one year (+€68,000) and Trade debts (+€8,021)
- Debts after one year +€68,000
new in 2022: €68,000
- Profit (loss) carried forward -€29,354
down €29,354 (-1280.9%), from -€2,292 to -€31,646
- Trade debts +€8,021
up €8,021 (+654.5%), from €1,226 to €9,246
- Tax, wage and social debts +€910
up €910 (+44.3%), from €2,053 to €2,963
- Gross operating margin -€24,308
down €24,308 (-1563.0%), from -€1,555 to -€25,863
- Other operating charges +€1,148
up €1,148 (+32170.0%), from €4 to €1,152
- Financial charges +€1,121
up €1,121 (+1204.7%), from €93 to €1,214
- Depreciation +€914
new in 2022: €914
- Taxes -€430
down €430 (-67.2%), from €640 to €210
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.
Cash bridge derived
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 | €8,255 | €55,864 | +€47,609 | +576.7% |
| Fixed assets | 21/28 | - | €41,238 | +€41,238 | |
| Tangible fixed assets | 22/27 | - | €37,038 | +€37,038 | |
| Land and buildings | 22 | - | €15,699 | +€15,699 | |
| Plant, machinery and equipment | 23 | - | €21,138 | +€21,138 | |
| Furniture and vehicles | 24 | - | €200 | +€200 | |
| Financial fixed assets | 28 | - | €4,200 | +€4,200 | |
| Current assets | 29/58 | €8,255 | €14,626 | +€6,371 | +77.2% |
| Stocks and contracts in progress | 3 | €125 | €125 | = | 0.0% |
| Stocks | 30/36 | €125 | €125 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,677 | €7,387 | +€5,710 | +340.4% |
| Trade receivables | 40 | €1,563 | €192 | -€1,371 | -87.7% |
| Other amounts receivable | 41 | €115 | €7,195 | +€7,080 | +6160.3% |
| Cash at bank and in hand | 54/58 | €6,453 | €7,071 | +€618 | +9.6% |
| Deferred charges and accrued income | 490/1 | - | €43 | +€43 | |
| Total equity and liabilities | 10/49 | €8,255 | €55,864 | +€47,609 | +576.7% |
| Equity | 10/15 | €4,977 | -€24,377 | -€29,354 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,268 | €2,268 | = | 0.0% |
| Distributable reserves | 133 | €2,268 | €2,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,292 | -€31,646 | -€29,354 | -1280.9% |
| Amounts payable | 17/49 | €3,279 | €80,241 | +€76,963 | +2347.5% |
| Amounts payable after more than one year | 17 | - | €68,000 | +€68,000 | |
| Financial debts | 170/4 | - | €68,000 | +€68,000 | |
| Amounts payable within one year | 42/48 | €3,279 | €12,210 | +€8,931 | +272.4% |
| Trade debts | 44 | €1,226 | €9,246 | +€8,021 | +654.5% |
| Suppliers | 440/4 | €1,226 | €9,246 | +€8,021 | +654.5% |
| Taxes, remuneration and social security | 45 | €2,053 | €2,963 | +€910 | +44.3% |
| Taxes | 450/3 | €2,053 | €2,963 | +€910 | +44.3% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €32 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €914 | +€914 | |
| Other operating charges | 640/8 | €4 | €1,152 | +€1,148 | +32170.0% |
| Gross operating margin | 9900 | -€1,555 | -€25,863 | -€24,308 | -1563.0% |
| Operating profit (loss) | 9901 | -€1,559 | -€27,930 | -€26,371 | -1691.8% |
| Financial charges | 65/66B | €93 | €1,214 | +€1,121 | +1204.7% |
| Recurring financial charges | 65 | €93 | €1,214 | +€1,121 | +1204.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,652 | -€29,144 | -€27,492 | -1664.3% |
| Income taxes | 67/77 | €640 | €210 | -€430 | -67.2% |
| Profit (loss) for the period | 9904 | -€2,292 | -€29,354 | -€27,062 | -1180.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,292 | -€29,354 | -€27,062 | -1180.9% |
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 11 October 2026 via checked.be.