BUDE 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.
BUDE SNACKS
Largest movements
- Cash +€29,246
up €29,246 (+376.1%), from €7,776 to €37,022
mainly Net result for the year (+€75,099) and Other debts (+€47,388)
- Receivables within one year +€16,655
up €16,655 (+45.9%), from €36,289 to €52,944
of which Other amounts receivable: +€20,277
- Tangible fixed assets -€8,459
down €8,459 (-25.8%), from €32,723 to €24,264
of which Plant, machinery and equipment: -€4,295
- Current investments +€6,839
up €6,839 (+194.6%), from €3,514 to €10,353
- Stocks and contracts -€3,030
down €3,030 (-35.2%), from €8,618 to €5,588
- Other debts +€47,388
up €47,388 (+37088.4%), from €128 to €47,516
- Reserves +€27,488
up €27,488 (+25.6%), from €107,517 to €135,005
of which Distributable reserves: +€27,488
- Trade debts -€21,693
down €21,693 (-81.0%), from €26,768 to €5,075
- Current portion of long-term debt -€10,541
down €10,541 (-100.0%), from €10,541 to €0
- Gross operating margin +€66,312
up €66,312 (+73.1%), from €90,745 to €157,056
- Other operating charges +€30,307
up €30,307 (+1120.2%), from €2,706 to €33,013
- Taxes +€22,688
up €22,688 (+134.1%), from €16,924 to €39,613
- Financial charges -€1,782
down €1,782 (-68.9%), from €2,587 to €805
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 | €178,958 | €220,209 | +€41,252 | +23.1% |
| Fixed assets | 21/28 | €32,761 | €24,302 | -€8,459 | -25.8% |
| Tangible fixed assets | 22/27 | €32,723 | €24,264 | -€8,459 | -25.8% |
| Land and buildings | 22 | €18,421 | €14,257 | -€4,164 | -22.6% |
| Plant, machinery and equipment | 23 | €14,302 | €10,008 | -€4,295 | -30.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €38 | €38 | = | 0.0% |
| Current assets | 29/58 | €146,197 | €195,907 | +€49,710 | +34.0% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Trade receivables | 290 | €90,000 | €90,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €8,618 | €5,588 | -€3,030 | -35.2% |
| Stocks | 30/36 | €8,618 | €5,588 | -€3,030 | -35.2% |
| Amounts receivable within one year | 40/41 | €36,289 | €52,944 | +€16,655 | +45.9% |
| Trade receivables | 40 | €4,126 | €504 | -€3,622 | -87.8% |
| Other amounts receivable | 41 | €32,163 | €52,440 | +€20,277 | +63.0% |
| Current investments | 50/53 | €3,514 | €10,353 | +€6,839 | +194.6% |
| Cash at bank and in hand | 54/58 | €7,776 | €37,022 | +€29,246 | +376.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €178,958 | €220,209 | +€41,252 | +23.1% |
| Equity | 10/15 | €113,717 | €141,205 | +€27,488 | +24.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,517 | €135,005 | +€27,488 | +25.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €105,657 | €133,145 | +€27,488 | +26.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,241 | €79,005 | +€13,763 | +21.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €65,241 | €79,005 | +€13,763 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €10,541 | €0 | -€10,541 | -100.0% |
| Trade debts | 44 | €26,768 | €5,075 | -€21,693 | -81.0% |
| Suppliers | 440/4 | €26,768 | €5,075 | -€21,693 | -81.0% |
| Advances received on contracts in progress | 46 | €502 | €534 | +€32 | +6.4% |
| Taxes, remuneration and social security | 45 | €27,302 | €25,880 | -€1,422 | -5.2% |
| Taxes | 450/3 | €27,302 | €25,880 | -€1,422 | -5.2% |
| Other amounts payable | 47/48 | €128 | €47,516 | +€47,388 | +37088.4% |
| Remuneration, social security and pensions | 62 | - | €149 | +€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,454 | €8,459 | +€5 | +0.1% |
| Other operating charges | 640/8 | €2,706 | €33,013 | +€30,307 | +1120.2% |
| Non-recurring operating charges | 66A | €6,500 | €0 | -€6,500 | -100.0% |
| Gross operating margin | 9900 | €90,745 | €157,056 | +€66,312 | +73.1% |
| Operating profit (loss) | 9901 | €73,085 | €115,436 | +€42,351 | +57.9% |
| Financial income | 75/76B | €57 | €81 | +€23 | +40.6% |
| Recurring financial income | 75 | €57 | €81 | +€23 | +40.6% |
| Financial charges | 65/66B | €2,587 | €805 | -€1,782 | -68.9% |
| Recurring financial charges | 65 | €2,587 | €805 | -€1,782 | -68.9% |
| Profit (loss) for the period before taxes | 9903 | €70,556 | €114,711 | +€44,155 | +62.6% |
| Income taxes | 67/77 | €16,924 | €39,613 | +€22,688 | +134.1% |
| Profit (loss) for the period | 9904 | €53,632 | €75,099 | +€21,467 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,632 | €75,099 | +€21,467 | +40.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.