SMIT & GOLL CREATIONS: what changed
SMIT & GOLL CREATIONS
Largest movements
- Receivables within one year +€10,529
up €10,529 (+29.8%), from €35,354 to €45,884
of which Other amounts receivable: +€7,075
- Deferred charges and accrued income +€1,392
up €1,392 (+1,419%), from €98 to €1,490
- Profit (loss) carried forward +€7,272
up €7,272, from -€7,272 to €0
- Tax, wage and social debts +€4,910
up €4,910 (+321%), from €1,529 to €6,440
- Trade debts -€2,673
down €2,673 (-10.4%), from €25,705 to €23,032
- Reserves +€1,800
new in 2022: €1,800
- Gross operating margin -€8,600
down €8,600 (-33.9%), from €25,340 to €16,740
- Taxes +€3,399
new in 2022: €3,399
- Financial charges +€3,026
up €3,026 (+194%), from €1,564 to €4,589
of which Financial charges: +€1,941
- Financial income +€1,357
up €1,357 (+917%), from €148 to €1,505
- Other operating charges +€320
up €320 (+51.3%), from €624 to €943
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,159 | €47,817 | +€11,658 | +32.2% |
| Fixed assets | 21/28 | €706 | €442 | -€264 | -37.4% |
| Tangible fixed assets | 22/27 | €706 | €442 | -€264 | -37.4% |
| Furniture and vehicles | 24 | €706 | €442 | -€264 | -37.4% |
| Current assets | 29/58 | €35,453 | €47,375 | +€11,922 | +33.6% |
| Amounts receivable within one year | 40/41 | €35,354 | €45,884 | +€10,529 | +29.8% |
| Trade receivables | 40 | €15,200 | €18,655 | +€3,455 | +22.7% |
| Other amounts receivable | 41 | €20,154 | €27,229 | +€7,075 | +35.1% |
| Cash at bank and in hand | 54/58 | €1 | €2 | +€2 | +285% |
| Deferred charges and accrued income | 490/1 | €98 | €1,490 | +€1,392 | +1,419% |
| Total equity and liabilities | 10/49 | €36,159 | €47,817 | +€11,658 | +32.2% |
| Equity | 10/15 | €1,428 | €10,500 | +€9,072 | +636% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Reserves | 13 | - | €1,800 | +€1,800 | |
| Distributable reserves | 133 | - | €1,800 | +€1,800 | |
| Profit (loss) carried forward | 14 | -€7,272 | €0 | +€7,272 | |
| Amounts payable | 17/49 | €34,731 | €37,317 | +€2,586 | +7.4% |
| Amounts payable within one year | 42/48 | €34,731 | €36,967 | +€2,236 | +6.4% |
| Financial debts | 43 | €7,498 | €7,496 | -€2 | 0.0% |
| Credit institutions | 430/8 | €7,498 | €7,496 | -€2 | 0.0% |
| Trade debts | 44 | €25,705 | €23,032 | -€2,673 | -10.4% |
| Suppliers | 440/4 | €25,705 | €23,032 | -€2,673 | -10.4% |
| Taxes, remuneration and social security | 45 | €1,529 | €6,440 | +€4,910 | +321% |
| Taxes | 450/3 | €1,529 | €6,440 | +€4,910 | +321% |
| Accrued charges and deferred income | 492/3 | - | €350 | +€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42 | €242 | +€200 | +482% |
| Other operating charges | 640/8 | €624 | €943 | +€320 | +51.3% |
| Gross operating margin | 9900 | €25,340 | €16,740 | -€8,600 | -33.9% |
| Operating profit (loss) | 9901 | €24,674 | €15,555 | -€9,119 | -37.0% |
| Financial income | 75/76B | €148 | €1,505 | +€1,357 | +917% |
| Recurring financial income | 75 | €148 | €1,505 | +€1,357 | +917% |
| Financial charges | 65/66B | €1,564 | €4,589 | +€3,026 | +194% |
| Recurring financial charges | 65 | €1,564 | €3,505 | +€1,941 | +124% |
| Non-recurring financial charges | 66B | - | €1,085 | +€1,085 | |
| Profit (loss) for the period before taxes | 9903 | €23,259 | €12,471 | -€10,788 | -46.4% |
| Income taxes | 67/77 | - | €3,399 | +€3,399 | |
| Profit (loss) for the period | 9904 | €23,259 | €9,072 | -€14,187 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,259 | €9,072 | -€14,187 | -61.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.