CORNELIS 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.
CORNELIS SNACKS
Largest movements
- Tangible fixed assets -€8,306
down €8,306 (-10.9%), from €76,532 to €68,226
of which Land and buildings: -€7,951
- Profit (loss) carried forward -€10,774
down €10,774 (-28.7%), from -€37,555 to -€48,329
- Debts after one year -€5,276
down €5,276 (-6.5%), from €80,631 to €75,355
of which Financial debts: -€7,526
- Other debts +€5,106
up €5,106 (+65.7%), from €7,771 to €12,877
- Trade debts +€4,847
up €4,847 (+127.5%), from €3,801 to €8,648
- Accrued charges and deferred income -€1,500
down €1,500 (-100.0%), from €1,500 to €0
- Gross operating margin -€45,422
down €45,422 (-87.6%), from €51,881 to €6,459
- Staff costs -€13,263
down €13,263 (-100.0%), from €13,263 to €0
- Financial income -€4,894
down €4,894 (-100.0%), from €4,895 to €1
- Write-downs -€3,198
down €3,198 (-100.0%), from €3,198 to €0
- Financial charges -€543
down €543 (-11.1%), from €4,875 to €4,331
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,273 | €71,497 | -€7,776 | -9.8% |
| Fixed assets | 21/28 | €76,532 | €68,226 | -€8,306 | -10.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €76,532 | €68,226 | -€8,306 | -10.9% |
| Land and buildings | 22 | €75,636 | €67,685 | -€7,951 | -10.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €213 | €0 | -€213 | -100.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €683 | €541 | -€142 | -20.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,741 | €3,271 | +€530 | +19.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €864 | €1,475 | +€610 | +70.6% |
| Trade receivables | 40 | €672 | €1,346 | +€674 | +100.4% |
| Other amounts receivable | 41 | €193 | €129 | -€64 | -33.1% |
| Cash at bank and in hand | 54/58 | €1,132 | €1,796 | +€664 | +58.6% |
| Deferred charges and accrued income | 490/1 | €744 | €0 | -€744 | -100.0% |
| Total equity and liabilities | 10/49 | €79,273 | €71,497 | -€7,776 | -9.8% |
| Equity | 10/15 | -€22,395 | -€33,169 | -€10,774 | -48.1% |
| Contributions | 10/11 | €13,300 | €13,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,555 | -€48,329 | -€10,774 | -28.7% |
| Amounts payable | 17/49 | €101,668 | €104,666 | +€2,998 | +2.9% |
| Amounts payable after more than one year | 17 | €80,631 | €75,355 | -€5,276 | -6.5% |
| Financial debts | 170/4 | €80,631 | €73,105 | -€7,526 | -9.3% |
| Other amounts payable | 178/9 | - | €2,250 | +€2,250 | |
| Amounts payable within one year | 42/48 | €19,537 | €29,311 | +€9,774 | +50.0% |
| Current portion of amounts payable after more than one year | 42 | €7,027 | €7,526 | +€499 | +7.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,801 | €8,648 | +€4,847 | +127.5% |
| Suppliers | 440/4 | €3,801 | €8,648 | +€4,847 | +127.5% |
| Taxes, remuneration and social security | 45 | €938 | €260 | -€678 | -72.3% |
| Taxes | 450/3 | €0 | €260 | +€260 | |
| Remuneration and social security | 454/9 | €938 | €0 | -€938 | -100.0% |
| Other amounts payable | 47/48 | €7,771 | €12,877 | +€5,106 | +65.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €0 | -€1,500 | -100.0% |
| Non-recurring operating income | 76A | €46,060 | €0 | -€46,060 | -100.0% |
| Remuneration, social security and pensions | 62 | €13,263 | €0 | -€13,263 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,658 | €8,306 | -€352 | -4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,198 | €0 | -€3,198 | -100.0% |
| Other operating charges | 640/8 | €4,433 | €4,597 | +€164 | +3.7% |
| Non-recurring operating charges | 66A | €7,371 | €0 | -€7,371 | -100.0% |
| Gross operating margin | 9900 | €51,881 | €6,459 | -€45,422 | -87.6% |
| Operating profit (loss) | 9901 | €14,959 | -€6,443 | -€21,402 | |
| Financial income | 75/76B | €4,895 | €1 | -€4,894 | -100.0% |
| Recurring financial income | 75 | €4,895 | €1 | -€4,894 | -100.0% |
| Financial charges | 65/66B | €4,875 | €4,331 | -€543 | -11.1% |
| Recurring financial charges | 65 | €4,875 | €4,331 | -€543 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €14,979 | -€10,774 | -€25,753 | |
| Profit (loss) for the period | 9904 | €14,979 | -€10,774 | -€25,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,979 | -€10,774 | -€25,753 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.