ALRO SNACKS: 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.
What changed
ALRO SNACKS
NACE 56.210, Event catering
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€172,893
2024 · €302,812-€129,919
Equity
€1.9m
2024 · €1.8m+€172,893
Cash
€104,661
2024 · €119,717-€15,056
Balance sheet total
€3.4m
2024 · €3.9m-€500,745
Largest movements
Assets
- Current investments -€440,000
down €440,000 (-19.6%), from €2.2m to €1.8m
- Tangible fixed assets -€85,598
down €85,598 (-55.9%), from €153,165 to €67,567
- Receivables within one year +€56,681
up €56,681 (+4.2%), from €1.4m to €1.4m
of which Other amounts receivable: +€52,545
Equity and liabilities
- Trade debts -€738,985
down €738,985 (-34.5%), from €2.1m to €1.4m
- Reserves +€172,500
up €172,500 (+10.7%), from €1.6m to €1.8m
of which Distributable reserves: +€184,500
- Tax, wage and social debts +€83,333
up €83,333 (+606.9%), from €13,730 to €97,063
of which Taxes: +€80,161
Income statement
- Purchases and services +€462,872
up €462,872 (+5.3%), from €8.7m to €9.2m
- Gross operating margin -€199,594
down €199,594 (-34.9%), from €571,774 to €372,180
- Turnover +€156,576
up €156,576 (+1.7%), from €9.3m to €9.4m
From the 2024 result to the 2025 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.
Result 2024
€302,812
Gross operating margin
-€199,594
Staff costs
+€26,367
Depreciation
+€22,700
Write-downs
+€15,428
Other operating charges
+€2,790
Other operating items
-€4,321
Financial income
-€10,420
Financial charges
-€1,410
Taxes
+€18,541
Result 2025
€172,893
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€500,493
Investment
+€503,423
Financing
-€17,986
Cash 2024
€119,717
From operations (derived)
-€500,493
Net result for the year
+€172,893
Depreciation
+€39,175
Stocks and contracts
-€228
Receivables within one year
-€56,681
Trade debts
-€738,985
Tax, wage and social debts
+€83,333
Investment (derived)
+€503,423
Investment in fixed assets (net)
+€63,423
Current investments
+€440,000
Financing
-€17,986
Current portion of long-term debt
-€17,986
Cash 2025
€104,661
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,935,840 | €3,435,095 | -€500,745 | -12.7% |
| Fixed assets | 21/28 | €204,165 | €101,567 | -€102,598 | -50.3% |
| Intangible fixed assets | 21 | €51,000 | €34,000 | -€17,000 | -33.3% |
| Tangible fixed assets | 22/27 | €153,165 | €67,567 | -€85,598 | -55.9% |
| Furniture and vehicles | 24 | €153,165 | €67,567 | -€85,598 | -55.9% |
| Current assets | 29/58 | €3,731,675 | €3,333,528 | -€398,147 | -10.7% |
| Stocks and contracts in progress | 3 | €13,546 | €13,774 | +€228 | +1.7% |
| Stocks | 30/36 | €13,546 | €13,774 | +€228 | +1.7% |
| Amounts receivable within one year | 40/41 | €1,356,025 | €1,412,706 | +€56,681 | +4.2% |
| Trade receivables | 40 | €551,474 | €555,610 | +€4,136 | +0.7% |
| Other amounts receivable | 41 | €804,551 | €857,096 | +€52,545 | +6.5% |
| Current investments | 50/53 | €2,240,000 | €1,800,000 | -€440,000 | -19.6% |
| Cash at bank and in hand | 54/58 | €119,717 | €104,661 | -€15,056 | -12.6% |
| Deferred charges and accrued income | 490/1 | €2,387 | €2,387 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,935,840 | €3,435,095 | -€500,745 | -12.7% |
| Equity | 10/15 | €1,764,862 | €1,937,755 | +€172,893 | +9.8% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €1,616,500 | €1,789,000 | +€172,500 | +10.7% |
| Non-distributable reserves | 130/1 | €12,000 | - | -€12,000 | |
| Legal reserve | 130 | €12,000 | - | -€12,000 | |
| Distributable reserves | 133 | €1,604,500 | €1,789,000 | +€184,500 | +11.5% |
| Profit (loss) carried forward | 14 | €28,362 | €28,755 | +€393 | +1.4% |
| Amounts payable | 17/49 | €2,170,978 | €1,497,340 | -€673,638 | -31.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €2,170,978 | €1,497,340 | -€673,638 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €17,986 | €0 | -€17,986 | -100.0% |
| Trade debts | 44 | €2,139,262 | €1,400,277 | -€738,985 | -34.5% |
| Suppliers | 440/4 | €2,139,262 | €1,400,277 | -€738,985 | -34.5% |
| Taxes, remuneration and social security | 45 | €13,730 | €97,063 | +€83,333 | +606.9% |
| Taxes | 450/3 | €1,280 | €81,441 | +€80,161 | +6262.6% |
| Remuneration and social security | 454/9 | €12,450 | €15,622 | +€3,172 | +25.5% |
| Turnover | 70 | €9,255,511 | €9,412,087 | +€156,576 | +1.7% |
| Non-recurring operating income | 76A | €3,306 | €2,686 | -€620 | -18.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,696,720 | €9,159,592 | +€462,872 | +5.3% |
| Remuneration, social security and pensions | 62 | €98,938 | €72,571 | -€26,367 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,875 | €39,175 | -€22,700 | -36.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,428 | €0 | -€15,428 | -100.0% |
| Other operating charges | 640/8 | €7,499 | €4,709 | -€2,790 | -37.2% |
| Non-recurring operating charges | 66A | - | €4,321 | +€4,321 | |
| Gross operating margin | 9900 | €571,774 | €372,180 | -€199,594 | -34.9% |
| Operating profit (loss) | 9901 | €388,034 | €251,404 | -€136,630 | -35.2% |
| Financial income | 75/76B | €26,177 | €15,757 | -€10,420 | -39.8% |
| Recurring financial income | 75 | €26,177 | €15,757 | -€10,420 | -39.8% |
| Financial charges | 65/66B | €8,810 | €10,220 | +€1,410 | +16.0% |
| Recurring financial charges | 65 | €8,810 | €10,220 | +€1,410 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €405,401 | €256,941 | -€148,460 | -36.6% |
| Income taxes | 67/77 | €102,589 | €84,048 | -€18,541 | -18.1% |
| Profit (loss) for the period | 9904 | €302,812 | €172,893 | -€129,919 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €302,812 | €172,893 | -€129,919 | -42.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.