D'HEER 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.
D'HEER SNACKS
Largest movements
- Tangible fixed assets -€11,504
down €11,504 (-32.1%), from €35,796 to €24,292
of which Leasing and similar rights: -€7,790
- Receivables within one year +€1,730
up €1,730 (+43.5%), from €3,975 to €5,705
of which Trade receivables: +€1,764
- Deferred charges and accrued income +€1,115
up €1,115 (+28.4%), from €3,929 to €5,044
- Reserves -€24,000
no longer reported in 2025 (was €24,000)
- Other debts +€22,440
new in 2025: €22,440
- Debts after one year -€8,056
down €8,056 (-41.3%), from €19,511 to €11,454
- Profit (loss) carried forward -€4,657
down €4,657 (-16.3%), from -€28,484 to -€33,141
- Tax, wage and social debts +€2,869
up €2,869 (+33.5%), from €8,558 to €11,427
of which Taxes: +€2,296
- Gross operating margin +€20,687
up €20,687 (+72.4%), from €28,563 to €49,249
- Staff costs +€3,149
up €3,149 (+10.2%), from €30,738 to €33,886
- Other operating charges +€2,791
up €2,791 (+64.6%), from €4,321 to €7,112
- Financial charges -€494
down €494 (-22.6%), from €2,189 to €1,695
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.
Derived cash bridge
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 | €75,769 | €66,978 | -€8,791 | -11.6% |
| Fixed assets | 21/28 | €41,196 | €29,692 | -€11,504 | -27.9% |
| Tangible fixed assets | 22/27 | €35,796 | €24,292 | -€11,504 | -32.1% |
| Land and buildings | 22 | €7,268 | €4,433 | -€2,835 | -39.0% |
| Plant, machinery and equipment | 23 | €2,263 | €1,384 | -€879 | -38.8% |
| Leasing and similar rights | 25 | €26,265 | €18,475 | -€7,790 | -29.7% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €34,573 | €37,285 | +€2,712 | +7.8% |
| Stocks and contracts in progress | 3 | €2,234 | €2,097 | -€136 | -6.1% |
| Stocks | 30/36 | €2,234 | €2,097 | -€136 | -6.1% |
| Amounts receivable within one year | 40/41 | €3,975 | €5,705 | +€1,730 | +43.5% |
| Trade receivables | 40 | - | €1,764 | +€1,764 | |
| Other amounts receivable | 41 | €3,975 | €3,941 | -€34 | -0.9% |
| Cash at bank and in hand | 54/58 | €24,435 | €24,439 | +€4 | 0.0% |
| Deferred charges and accrued income | 490/1 | €3,929 | €5,044 | +€1,115 | +28.4% |
| Total equity and liabilities | 10/49 | €75,769 | €66,978 | -€8,791 | -11.6% |
| Equity | 10/15 | €36,419 | €7,762 | -€28,657 | -78.7% |
| Contributions | 10/11 | €40,902 | €40,902 | = | 0.0% |
| Reserves | 13 | €24,000 | - | -€24,000 | |
| Distributable reserves | 133 | €24,000 | - | -€24,000 | |
| Profit (loss) carried forward | 14 | -€28,484 | -€33,141 | -€4,657 | -16.3% |
| Amounts payable | 17/49 | €39,350 | €59,216 | +€19,866 | +50.5% |
| Amounts payable after more than one year | 17 | €19,511 | €11,454 | -€8,056 | -41.3% |
| Financial debts | 170/4 | €19,511 | €11,454 | -€8,056 | -41.3% |
| Amounts payable within one year | 42/48 | €19,840 | €47,762 | +€27,922 | +141% |
| Current portion of amounts payable after more than one year | 42 | €7,626 | €8,056 | +€431 | +5.6% |
| Trade debts | 44 | €3,657 | €5,839 | +€2,182 | +59.7% |
| Suppliers | 440/4 | €3,657 | €5,839 | +€2,182 | +59.7% |
| Taxes, remuneration and social security | 45 | €8,558 | €11,427 | +€2,869 | +33.5% |
| Taxes | 450/3 | €4,651 | €6,947 | +€2,296 | +49.4% |
| Remuneration and social security | 454/9 | €3,907 | €4,479 | +€573 | +14.7% |
| Other amounts payable | 47/48 | - | €22,440 | +€22,440 | |
| Remuneration, social security and pensions | 62 | €30,738 | €33,886 | +€3,149 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,585 | €11,504 | -€81 | -0.7% |
| Other operating charges | 640/8 | €4,321 | €7,112 | +€2,791 | +64.6% |
| Gross operating margin | 9900 | €28,563 | €49,249 | +€20,687 | +72.4% |
| Operating profit (loss) | 9901 | -€18,082 | -€3,253 | +€14,829 | +82.0% |
| Financial income | 75/76B | €1 | €313 | +€312 | +58,943% |
| Recurring financial income | 75 | €1 | €313 | +€312 | +58,943% |
| Financial charges | 65/66B | €2,189 | €1,695 | -€494 | -22.6% |
| Recurring financial charges | 65 | €2,189 | €1,695 | -€494 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,270 | -€4,634 | +€15,635 | +77.1% |
| Income taxes | 67/77 | €144 | €23 | -€122 | -84.3% |
| Profit (loss) for the period | 9904 | -€20,414 | -€4,657 | +€15,757 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,414 | -€4,657 | +€15,757 | +77.2% |
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 28 October 2026 via checked.be.