SMACZNY SN: what changed
What changed
SMACZNY SN
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€112,649
2022 · €103,998+€8,650
Equity
€457,354
2022 · €344,705+€112,649
Cash
€152,489
2022 · €38,523+€113,966
Balance sheet total
€1.7m
2022 · €1.1m+€627,534
Largest movements
Assets
- Tangible fixed assets +€622,168
up €622,168 (+92.3%), from €673,979 to €1.3m
of which Land and buildings: +€641,588
- Cash +€113,966
up €113,966 (+296%), from €38,523 to €152,489
mainly Debts after one year (+€399,929) and Depreciation (+€145,801)
- Receivables within one year -€71,520
down €71,520 (-27.6%), from €259,583 to €188,062
of which Trade receivables: -€73,036
- Stocks and contracts -€59,040
down €59,040 (-42.4%), from €139,102 to €80,062
Equity and liabilities
- Debts after one year +€399,929
up €399,929 (+110%), from €362,032 to €761,962
- Profit (loss) carried forward +€112,649
up €112,649 (+33.9%), from €331,845 to €444,494
- Trade debts +€81,761
up €81,761 (+38.1%), from €214,477 to €296,238
- Current portion of long-term debt +€21,009
up €21,009 (+68.6%), from €30,647 to €51,655
Income statement
- Gross operating margin +€170,185
up €170,185 (+33.5%), from €508,662 to €678,847
- Depreciation +€99,580
up €99,580 (+215%), from €46,221 to €145,801
- Staff costs +€23,533
up €23,533 (+8.1%), from €290,307 to €313,840
- Financial charges +€21,098
up €21,098 (+64.3%), from €32,803 to €53,901
- Taxes +€13,133
up €13,133 (+46.5%), from €28,243 to €41,375
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2022
€103,998
Gross operating margin
+€170,185
Staff costs
-€23,533
Depreciation
-€99,580
Other operating charges
-€4,621
Other operating items
+€478
Financial income
-€48
Financial charges
-€21,098
Taxes
-€13,133
Result 2023
€112,649
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€470,964
Investment
-€767,969
Financing
+€410,971
Cash 2022
€38,523
From operations (derived)
+€470,964
Net result for the year
+€112,649
Depreciation
+€145,801
Receivables after one year
-€10,077
Stocks and contracts
+€59,040
Receivables within one year
+€71,520
Deferred charges and accrued income
-€11,883
Trade debts
+€81,761
Tax, wage and social debts
+€9,348
Other debts
+€12,805
Investment (derived)
-€767,969
Investment in fixed assets (net)
-€767,969
Financing
+€410,971
Debts after one year
+€399,929
Current portion of long-term debt
+€21,009
Short-term financial debts
-€9,967
Cash 2023
€152,489
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,116,001 | €1,743,535 | +€627,534 | +56.2% |
| Fixed assets | 21/28 | €673,979 | €1,296,147 | +€622,168 | +92.3% |
| Tangible fixed assets | 22/27 | €673,979 | €1,296,147 | +€622,168 | +92.3% |
| Land and buildings | 22 | €567,192 | €1,208,781 | +€641,588 | +113% |
| Plant, machinery and equipment | 23 | €106,786 | €87,366 | -€19,420 | -18.2% |
| Current assets | 29/58 | €442,022 | €447,388 | +€5,366 | +1.2% |
| Amounts receivable after more than one year | 29 | - | €10,077 | +€10,077 | |
| Trade receivables | 290 | - | €10,077 | +€10,077 | |
| Stocks and contracts in progress | 3 | €139,102 | €80,062 | -€59,040 | -42.4% |
| Stocks | 30/36 | €139,102 | €80,062 | -€59,040 | -42.4% |
| Amounts receivable within one year | 40/41 | €259,583 | €188,062 | -€71,520 | -27.6% |
| Trade receivables | 40 | €152,439 | €79,403 | -€73,036 | -47.9% |
| Other amounts receivable | 41 | €107,144 | €108,659 | +€1,515 | +1.4% |
| Cash at bank and in hand | 54/58 | €38,523 | €152,489 | +€113,966 | +296% |
| Deferred charges and accrued income | 490/1 | €4,814 | €16,697 | +€11,883 | +247% |
| Total equity and liabilities | 10/49 | €1,116,001 | €1,743,535 | +€627,534 | +56.2% |
| Equity | 10/15 | €344,705 | €457,354 | +€112,649 | +32.7% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €331,845 | €444,494 | +€112,649 | +33.9% |
| Amounts payable | 17/49 | €771,295 | €1,286,181 | +€514,885 | +66.8% |
| Amounts payable after more than one year | 17 | €362,032 | €761,962 | +€399,929 | +110% |
| Financial debts | 170/4 | €362,032 | €761,962 | +€399,929 | +110% |
| Amounts payable within one year | 42/48 | €404,263 | €519,219 | +€114,956 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €30,647 | €51,655 | +€21,009 | +68.6% |
| Financial debts | 43 | €9,967 | €0 | -€9,967 | -100% |
| Credit institutions | 430/8 | €9,967 | €0 | -€9,967 | -100% |
| Trade debts | 44 | €214,477 | €296,238 | +€81,761 | +38.1% |
| Suppliers | 440/4 | €214,477 | €296,238 | +€81,761 | +38.1% |
| Taxes, remuneration and social security | 45 | €94,544 | €103,892 | +€9,348 | +9.9% |
| Taxes | 450/3 | €53,274 | €54,279 | +€1,005 | +1.9% |
| Remuneration and social security | 454/9 | €41,270 | €49,613 | +€8,343 | +20.2% |
| Other amounts payable | 47/48 | €54,629 | €67,434 | +€12,805 | +23.4% |
| Accrued charges and deferred income | 492/3 | €5,000 | €5,000 | = | 0.0% |
| Non-recurring operating income | 76A | €13,935 | - | -€13,935 | |
| Remuneration, social security and pensions | 62 | €290,307 | €313,840 | +€23,533 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,221 | €145,801 | +€99,580 | +215% |
| Other operating charges | 640/8 | €9,818 | €14,439 | +€4,621 | +47.1% |
| Non-recurring operating charges | 66A | €478 | - | -€478 | |
| Gross operating margin | 9900 | €508,662 | €678,847 | +€170,185 | +33.5% |
| Operating profit (loss) | 9901 | €161,840 | €204,768 | +€42,929 | +26.5% |
| Financial income | 75/76B | €3,204 | €3,156 | -€48 | -1.5% |
| Recurring financial income | 75 | €3,204 | €3,156 | -€48 | -1.5% |
| Financial charges | 65/66B | €32,803 | €53,901 | +€21,098 | +64.3% |
| Recurring financial charges | 65 | €32,803 | €53,901 | +€21,098 | +64.3% |
| Profit (loss) for the period before taxes | 9903 | €132,241 | €154,024 | +€21,783 | +16.5% |
| Income taxes | 67/77 | €28,243 | €41,375 | +€13,133 | +46.5% |
| Profit (loss) for the period | 9904 | €103,998 | €112,649 | +€8,650 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €103,998 | €112,649 | +€8,650 | +8.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.