SMC CONSULT: 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.
SMC CONSULT
Largest movements
- Receivables within one year +€14,212
up €14,212 (+73.5%), from €19,328 to €33,540
- Cash +€427
up €427 (+837.3%), from €51 to €478
mainly Accrued charges and deferred income (+€7,250) and Net result for the year (+€6,058)
- Accrued charges and deferred income +€7,250
new in 2022: €7,250
- Profit (loss) carried forward +€6,058
up €6,058 (+72.9%), from €8,309 to €14,367
- Trade debts +€1,090
up €1,090 (+82.2%), from €1,326 to €2,416
- Gross operating margin +€8,003
up €8,003, from -€2,926 to €5,077
- Turnover +€7,260
up €7,260 (+36.8%), from €19,740 to €27,000
- Taxes -€1,484
no longer reported in 2022 (was €1,484)
- Purchases and services -€743
down €743 (-3.3%), from €22,666 to €21,923
- Depreciation -€275
no longer reported in 2022 (was €275)
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 | €19,379 | €34,018 | +€14,639 | +75.5% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €19,379 | €34,018 | +€14,639 | +75.5% |
| Amounts receivable within one year | 40/41 | €19,328 | €33,540 | +€14,212 | +73.5% |
| Other amounts receivable | 41 | €19,328 | €33,540 | +€14,212 | +73.5% |
| Cash at bank and in hand | 54/58 | €51 | €478 | +€427 | +837.3% |
| Total equity and liabilities | 10/49 | €19,379 | €34,018 | +€14,639 | +75.5% |
| Equity | 10/15 | €15,147 | €21,205 | +€6,058 | +40.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €638 | €638 | = | 0.0% |
| Non-distributable reserves | 130/1 | €638 | €638 | = | 0.0% |
| Reserves not available under the articles | 1311 | €638 | €638 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,309 | €14,367 | +€6,058 | +72.9% |
| Amounts payable | 17/49 | €4,232 | €12,813 | +€8,581 | +202.8% |
| Amounts payable within one year | 42/48 | €4,232 | €5,563 | +€1,331 | +31.5% |
| Trade debts | 44 | €1,326 | €2,416 | +€1,090 | +82.2% |
| Suppliers | 440/4 | €1,326 | €2,416 | +€1,090 | +82.2% |
| Taxes, remuneration and social security | 45 | €2,906 | €3,147 | +€241 | +8.3% |
| Taxes | 450/3 | €2,906 | €3,147 | +€241 | +8.3% |
| Accrued charges and deferred income | 492/3 | - | €7,250 | +€7,250 | |
| Turnover | 70 | €19,740 | €27,000 | +€7,260 | +36.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,666 | €21,923 | -€743 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | - | -€275 | |
| Gross operating margin | 9900 | -€2,926 | €5,077 | +€8,003 | |
| Operating profit (loss) | 9901 | -€3,201 | €5,077 | +€8,278 | |
| Financial income | 75/76B | €916 | €1,131 | +€215 | +23.5% |
| Recurring financial income | 75 | €916 | €1,131 | +€215 | +23.5% |
| Financial charges | 65/66B | €43 | €150 | +€107 | +248.8% |
| Recurring financial charges | 65 | €43 | €150 | +€107 | +248.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,328 | €6,058 | +€8,386 | |
| Income taxes | 67/77 | €1,484 | - | -€1,484 | |
| Profit (loss) for the period | 9904 | -€3,812 | €6,058 | +€9,870 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,812 | €6,058 | +€9,870 |
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.