POD-GARAZEM: 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.
POD-GARAZEM
Largest movements
- Cash -€3,933
down €3,933 (-74.7%), from €5,267 to €1,335
mainly Net result for the year (-€4,917) and Receivables within one year (-€3,430)
- Receivables within one year +€3,430
up €3,430 (+24.5%), from €13,974 to €17,404
of which Trade receivables: +€3,285
- Trade debts +€5,365
up €5,365 (+48.7%), from €11,012 to €16,378
- Profit (loss) carried forward -€4,917
down €4,917 (-95.0%), from -€5,175 to -€10,092
- Other debts -€945
down €945 (-13.6%), from €6,961 to €6,017
- Gross operating margin -€5,385
down €5,385, from €822 to -€4,564
- Other operating charges +€80
up €80 (+66.1%), from €120 to €200
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 | €20,199 | €19,696 | -€503 | -2.5% |
| Current assets | 29/58 | €20,199 | €19,696 | -€503 | -2.5% |
| Stocks and contracts in progress | 3 | €958 | €958 | = | 0.0% |
| Stocks | 30/36 | €958 | €958 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,974 | €17,404 | +€3,430 | +24.5% |
| Trade receivables | 40 | €13,812 | €17,096 | +€3,285 | +23.8% |
| Other amounts receivable | 41 | €162 | €307 | +€145 | +89.5% |
| Cash at bank and in hand | 54/58 | €5,267 | €1,335 | -€3,933 | -74.7% |
| Total equity and liabilities | 10/49 | €20,199 | €19,696 | -€503 | -2.5% |
| Equity | 10/15 | €2,126 | -€2,791 | -€4,917 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,101 | €1,101 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €101 | €101 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,175 | -€10,092 | -€4,917 | -95.0% |
| Amounts payable | 17/49 | €18,073 | €22,488 | +€4,414 | +24.4% |
| Amounts payable within one year | 42/48 | €18,073 | €22,488 | +€4,414 | +24.4% |
| Trade debts | 44 | €11,012 | €16,378 | +€5,365 | +48.7% |
| Suppliers | 440/4 | €11,012 | €16,378 | +€5,365 | +48.7% |
| Taxes, remuneration and social security | 45 | €100 | €94 | -€6 | -6.4% |
| Taxes | 450/3 | €100 | €94 | -€6 | -6.4% |
| Other amounts payable | 47/48 | €6,961 | €6,017 | -€945 | -13.6% |
| Other operating charges | 640/8 | €120 | €200 | +€80 | +66.1% |
| Gross operating margin | 9900 | €822 | -€4,564 | -€5,385 | |
| Operating profit (loss) | 9901 | €701 | -€4,764 | -€5,465 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €142 | €154 | +€12 | +8.5% |
| Recurring financial charges | 65 | €142 | €154 | +€12 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €561 | -€4,917 | -€5,478 | |
| Profit (loss) for the period | 9904 | €561 | -€4,917 | -€5,478 | |
| Profit (loss) for the period to be appropriated | 9905 | €561 | -€4,917 | -€5,478 |
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 22 October 2026 via checked.be.