SUPER SMOS: 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.
SUPER SMOS
Largest movements
- Tangible fixed assets +€2,758
new in 2023: €2,758
- Cash +€1,776
up €1,776 (+12.1%), from €14,726 to €16,502
mainly Other debts (+€6,678) and Receivables within one year (+€1,647)
- Receivables within one year -€1,647
down €1,647 (-66.2%), from €2,487 to €841
of which Other amounts receivable: -€2,040
- Other debts +€6,678
new in 2023: €6,678
- Tax, wage and social debts -€2,075
down €2,075 (-28.2%), from €7,369 to €5,294
of which Remuneration and social security: -€2,500
- Trade debts -€1,936
down €1,936 (-95.0%), from €2,039 to €102
- Profit (loss) carried forward +€221
up €221 (+7.0%), from -€3,146 to -€2,925
- Purchases and services +€20,588
up €20,588 (+25.2%), from €81,841 to €102,430
- Gross operating margin +€12,317
up €12,317 (+55.4%), from €22,251 to €34,569
- Staff costs +€8,620
up €8,620 (+35.9%), from €23,985 to €32,604
- Write-downs +€789
new in 2023: €789
- Other operating charges -€757
no longer reported in 2023 (was €757)
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 | €17,213 | €20,101 | +€2,888 | +16.8% |
| Fixed assets | 21/28 | - | €2,758 | +€2,758 | |
| Tangible fixed assets | 22/27 | - | €2,758 | +€2,758 | |
| Plant, machinery and equipment | 23 | - | €2,758 | +€2,758 | |
| Current assets | 29/58 | €17,213 | €17,343 | +€130 | +0.8% |
| Amounts receivable within one year | 40/41 | €2,487 | €841 | -€1,647 | -66.2% |
| Trade receivables | 40 | €421 | €815 | +€394 | +93.4% |
| Other amounts receivable | 41 | €2,066 | €26 | -€2,040 | -98.8% |
| Cash at bank and in hand | 54/58 | €14,726 | €16,502 | +€1,776 | +12.1% |
| Total equity and liabilities | 10/49 | €17,213 | €20,101 | +€2,888 | +16.8% |
| Equity | 10/15 | -€1,305 | -€1,084 | +€221 | +16.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,840 | €1,840 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,479 | €1,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,479 | €1,479 | = | 0.0% |
| Distributable reserves | 133 | €361 | €361 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,146 | -€2,925 | +€221 | +7.0% |
| Amounts payable | 17/49 | €18,518 | €21,185 | +€2,667 | +14.4% |
| Amounts payable within one year | 42/48 | €9,408 | €12,074 | +€2,667 | +28.3% |
| Trade debts | 44 | €2,039 | €102 | -€1,936 | -95.0% |
| Suppliers | 440/4 | €2,039 | €102 | -€1,936 | -95.0% |
| Taxes, remuneration and social security | 45 | €7,369 | €5,294 | -€2,075 | -28.2% |
| Taxes | 450/3 | €2,559 | €2,985 | +€425 | +16.6% |
| Remuneration and social security | 454/9 | €4,810 | €2,310 | -€2,500 | -52.0% |
| Other amounts payable | 47/48 | - | €6,678 | +€6,678 | |
| Accrued charges and deferred income | 492/3 | €9,110 | €9,110 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,841 | €102,430 | +€20,588 | +25.2% |
| Remuneration, social security and pensions | 62 | €23,985 | €32,604 | +€8,620 | +35.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €789 | +€789 | |
| Other operating charges | 640/8 | €757 | - | -€757 | |
| Gross operating margin | 9900 | €22,251 | €34,569 | +€12,317 | +55.4% |
| Operating profit (loss) | 9901 | -€2,490 | €1,175 | +€3,665 | |
| Financial charges | 65/66B | €656 | €954 | +€298 | +45.5% |
| Recurring financial charges | 65 | €656 | €954 | +€298 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,146 | €221 | +€3,366 | |
| Profit (loss) for the period | 9904 | -€3,146 | €221 | +€3,366 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,146 | €221 | +€3,366 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.