SPG.J: what changed
SPG.J
Largest movements
- Receivables within one year +€6,326
up €6,326 (+8.4%), from €75,029 to €81,354
of which Trade receivables: +€40,687
- Deferred charges and accrued income +€4,500
new in 2022: €4,500
- Cash -€2,713
down €2,713 (-10.0%), from €27,078 to €24,364
mainly Net result for the year (-€21,677) and Receivables within one year (-€6,326)
- Equity -€21,677
down €21,677 (-34.5%), from €62,910 to €41,233
of which Profit (loss) carried forward: -€21,677
- Debts within one year +€16,305
up €16,305 (+35.7%), from €45,710 to €62,015
of which Tax, wage and social debts: +€31,872
- Debts after one year +€13,500
new in 2022: €13,500
- Gross operating margin -€27,287
down €27,287, from €10,367 to -€16,920
- Taxes -€2,190
no longer reported in 2022 (was €2,190)
- Depreciation +€1,696
up €1,696 (+295%), from €575 to €2,271
- Financial charges +€1,478
new in 2022: €1,478
- Other operating charges +€316
new in 2022: €316
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 | €108,619 | €116,748 | +€8,128 | +7.5% |
| Fixed assets | 21/28 | €6,513 | €6,529 | +€16 | +0.2% |
| Tangible fixed assets | 22/27 | €6,313 | €6,329 | +€16 | +0.3% |
| Plant, machinery and equipment | 23 | - | €3,559 | +€3,559 | |
| Furniture and vehicles | 24 | - | €2,770 | +€2,770 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €102,107 | €110,219 | +€8,112 | +7.9% |
| Amounts receivable within one year | 40/41 | €75,029 | €81,354 | +€6,326 | +8.4% |
| Trade receivables | 40 | - | €40,687 | +€40,687 | |
| Other amounts receivable | 41 | - | €40,667 | +€40,667 | |
| Cash at bank and in hand | 54/58 | €27,078 | €24,364 | -€2,713 | -10.0% |
| Deferred charges and accrued income | 490/1 | - | €4,500 | +€4,500 | |
| Total equity and liabilities | 10/49 | €108,619 | €116,748 | +€8,128 | +7.5% |
| Equity | 10/15 | €62,910 | €41,233 | -€21,677 | -34.5% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €42,450 | €20,773 | -€21,677 | -51.1% |
| Amounts payable | 17/49 | €45,710 | €75,515 | +€29,805 | +65.2% |
| Amounts payable after more than one year | 17 | - | €13,500 | +€13,500 | |
| Other amounts payable | 178/9 | - | €13,500 | +€13,500 | |
| Amounts payable within one year | 42/48 | €45,710 | €62,015 | +€16,305 | +35.7% |
| Trade debts | 44 | €23,698 | €30,143 | +€6,445 | +27.2% |
| Suppliers | 440/4 | - | €30,143 | +€30,143 | |
| Taxes, remuneration and social security | 45 | - | €31,872 | +€31,872 | |
| Taxes | 450/3 | - | €15,522 | +€15,522 | |
| Remuneration and social security | 454/9 | - | €16,350 | +€16,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | €2,271 | +€1,696 | +295% |
| Other operating charges | 640/8 | - | €316 | +€316 | |
| Non-recurring operating charges | 66A | - | €746 | +€746 | |
| Gross operating margin | 9900 | €10,367 | -€16,920 | -€27,287 | |
| Operating profit (loss) | 9901 | €6,779 | -€20,252 | -€27,031 | |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | €3,202 | €53 | -€3,149 | -98.3% |
| Financial charges | 65/66B | - | €1,478 | +€1,478 | |
| Recurring financial charges | 65 | €391 | €1,478 | +€1,086 | +278% |
| Profit (loss) for the period before taxes | 9903 | €9,589 | -€21,677 | -€31,266 | |
| Income taxes | 67/77 | €2,190 | - | -€2,190 | |
| Profit (loss) for the period | 9904 | €7,399 | -€21,677 | -€29,076 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,399 | -€21,677 | -€29,076 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.