BEST SNACK: 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.
BEST SNACK
Largest movements
- Cash -€6,700
down €6,700 (-65.6%), from €10,211 to €3,511
mainly Other debts (-€22,500) and Trade debts (-€387)
- Other debts -€22,500
down €22,500 (-56.6%), from €39,784 to €17,284
- Profit (loss) carried forward +€16,097
up €16,097 (+30.5%), from -€52,862 to -€36,765
- Trade debts -€387
no longer reported in 2025 (was €387)
- Gross operating margin +€1,129
up €1,129 (+7.4%), from €15,206 to €16,335
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,487 | €5,722 | -€6,766 | -54.2% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €12,337 | €5,572 | -€6,766 | -54.8% |
| Amounts receivable within one year | 40/41 | €2,126 | €2,061 | -€66 | -3.1% |
| Trade receivables | 40 | €2,118 | €2,058 | -€60 | -2.8% |
| Other amounts receivable | 41 | €9 | €3 | -€6 | -64.5% |
| Cash at bank and in hand | 54/58 | €10,211 | €3,511 | -€6,700 | -65.6% |
| Total equity and liabilities | 10/49 | €12,487 | €5,722 | -€6,766 | -54.2% |
| Equity | 10/15 | -€30,862 | -€14,765 | +€16,097 | +52.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,862 | -€36,765 | +€16,097 | +30.5% |
| Amounts payable | 17/49 | €43,350 | €20,487 | -€22,863 | -52.7% |
| Amounts payable within one year | 42/48 | €41,250 | €18,387 | -€22,863 | -55.4% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €1,078 | €1,103 | +€25 | +2.3% |
| Taxes | 450/3 | €1,078 | €1,103 | +€25 | +2.3% |
| Other amounts payable | 47/48 | €39,784 | €17,284 | -€22,500 | -56.6% |
| Accrued charges and deferred income | 492/3 | €2,100 | €2,100 | = | 0.0% |
| Other operating charges | 640/8 | €193 | €193 | = | 0.0% |
| Gross operating margin | 9900 | €15,206 | €16,335 | +€1,129 | +7.4% |
| Operating profit (loss) | 9901 | €15,013 | €16,142 | +€1,129 | +7.5% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €50 | €45 | -€5 | -10.8% |
| Recurring financial charges | 65 | €50 | €45 | -€5 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €14,974 | €16,097 | +€1,123 | +7.5% |
| Profit (loss) for the period | 9904 | €14,974 | €16,097 | +€1,123 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,974 | €16,097 | +€1,123 | +7.5% |
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 9 October 2026 via checked.be.