Smaczny: 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.
Smaczny
Largest movements
- Receivables within one year +€152,517
up €152,517 (+260%), from €58,632 to €211,149
of which Trade receivables: +€152,796
- Cash -€11,765
down €11,765 (-23.0%), from €51,234 to €39,468
mainly Receivables within one year (-€152,517) and Trade debts (-€43,641)
- Tangible fixed assets -€7,102
down €7,102 (-25.1%), from €28,249 to €21,146
of which Plant, machinery and equipment: -€6,761
- Stocks and contracts +€5,000
up €5,000 (+10.1%), from €49,381 to €54,381
- Tax, wage and social debts +€99,199
up €99,199 (+100%), from €99,124 to €198,323
of which Remuneration and social security: +€98,132
- Other debts +€77,189
new in 2023: €77,189
- Trade debts -€43,641
down €43,641 (-88.1%), from €49,558 to €5,916
- Profit (loss) carried forward +€5,902
up €5,902 (+40.7%), from €14,510 to €20,412
- Gross operating margin +€44,248
up €44,248 (+13.5%), from €327,731 to €371,979
- Staff costs +€35,023
up €35,023 (+12.1%), from €290,613 to €325,636
- Financial charges +€25,804
up €25,804 (+434%), from €5,947 to €31,751
- Other operating charges -€8,800
down €8,800 (-98.7%), from €8,913 to €113
- Taxes -€5,419
down €5,419 (-78.6%), from €6,895 to €1,475
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,495 | €326,144 | +€138,649 | +73.9% |
| Fixed assets | 21/28 | €28,249 | €21,146 | -€7,102 | -25.1% |
| Tangible fixed assets | 22/27 | €28,249 | €21,146 | -€7,102 | -25.1% |
| Plant, machinery and equipment | 23 | €26,965 | €20,204 | -€6,761 | -25.1% |
| Furniture and vehicles | 24 | €1,283 | €943 | -€341 | -26.6% |
| Current assets | 29/58 | €159,247 | €304,998 | +€145,751 | +91.5% |
| Stocks and contracts in progress | 3 | €49,381 | €54,381 | +€5,000 | +10.1% |
| Stocks | 30/36 | €49,381 | €54,381 | +€5,000 | +10.1% |
| Amounts receivable within one year | 40/41 | €58,632 | €211,149 | +€152,517 | +260% |
| Trade receivables | 40 | €58,353 | €211,149 | +€152,796 | +262% |
| Other amounts receivable | 41 | €279 | - | -€279 | |
| Cash at bank and in hand | 54/58 | €51,234 | €39,468 | -€11,765 | -23.0% |
| Total equity and liabilities | 10/49 | €187,495 | €326,144 | +€138,649 | +73.9% |
| Equity | 10/15 | €29,510 | €35,412 | +€5,902 | +20.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,510 | €20,412 | +€5,902 | +40.7% |
| Amounts payable | 17/49 | €157,986 | €290,732 | +€132,747 | +84.0% |
| Amounts payable within one year | 42/48 | €157,986 | €290,732 | +€132,747 | +84.0% |
| Current portion of amounts payable after more than one year | 42 | €9,304 | €9,304 | = | 0.0% |
| Trade debts | 44 | €49,558 | €5,916 | -€43,641 | -88.1% |
| Suppliers | 440/4 | €49,558 | €5,916 | -€43,641 | -88.1% |
| Taxes, remuneration and social security | 45 | €99,124 | €198,323 | +€99,199 | +100% |
| Taxes | 450/3 | €21,531 | €22,598 | +€1,067 | +5.0% |
| Remuneration and social security | 454/9 | €77,593 | €175,726 | +€98,132 | +126% |
| Other amounts payable | 47/48 | - | €77,189 | +€77,189 | |
| Remuneration, social security and pensions | 62 | €290,613 | €325,636 | +€35,023 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,102 | €7,102 | = | 0.0% |
| Other operating charges | 640/8 | €8,913 | €113 | -€8,800 | -98.7% |
| Gross operating margin | 9900 | €327,731 | €371,979 | +€44,248 | +13.5% |
| Operating profit (loss) | 9901 | €21,103 | €39,128 | +€18,025 | +85.4% |
| Financial charges | 65/66B | €5,947 | €31,751 | +€25,804 | +434% |
| Recurring financial charges | 65 | €5,947 | €31,751 | +€25,804 | +434% |
| Profit (loss) for the period before taxes | 9903 | €15,157 | €7,377 | -€7,779 | -51.3% |
| Income taxes | 67/77 | €6,895 | €1,475 | -€5,419 | -78.6% |
| Profit (loss) for the period | 9904 | €8,262 | €5,902 | -€2,360 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,262 | €5,902 | -€2,360 | -28.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.