DUTOIT SNACK SERVICE: 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.
DUTOIT SNACK SERVICE
Largest movements
- Receivables within one year -€91,948
down €91,948 (-16.8%), from €546,118 to €454,170
of which Trade receivables: -€97,952
- Stocks and contracts +€22,972
up €22,972 (+6.1%), from €379,417 to €402,389
- Cash -€18,476
down €18,476 (-4.1%), from €446,265 to €427,789
mainly Trade debts (-€128,465) and Tax, wage and social debts (-€63,469)
- Trade debts -€128,465
down €128,465 (-45.6%), from €281,876 to €153,411
- Reserves +€75,528
up €75,528 (+8.7%), from €870,772 to €946,300
- Tax, wage and social debts -€63,469
down €63,469 (-67.6%), from €93,943 to €30,473
of which Taxes: -€61,429
- Other debts +€24,822
up €24,822 (+23.7%), from €104,779 to €129,601
- Gross operating margin -€43,789
down €43,789 (-12.7%), from €343,741 to €299,952
- Other operating charges +€26,837
up €26,837 (+118%), from €22,691 to €49,528
- Taxes -€21,603
down €21,603 (-38.1%), from €56,657 to €35,054
- Staff costs +€16,561
up €16,561 (+13.6%), from €121,993 to €138,555
- Depreciation -€8,360
down €8,360 (-44.8%), from €18,673 to €10,313
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 | €1,400,174 | €1,308,566 | -€91,608 | -6.5% |
| Fixed assets | 21/28 | €20,645 | €14,635 | -€6,011 | -29.1% |
| Tangible fixed assets | 22/27 | €18,095 | €12,085 | -€6,011 | -33.2% |
| Furniture and vehicles | 24 | €7,199 | €8,136 | +€937 | +13.0% |
| Leasing and similar rights | 25 | €5,992 | €0 | -€5,992 | -100% |
| Other tangible fixed assets | 26 | €4,905 | €3,949 | -€956 | -19.5% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €1,379,528 | €1,293,931 | -€85,597 | -6.2% |
| Stocks and contracts in progress | 3 | €379,417 | €402,389 | +€22,972 | +6.1% |
| Stocks | 30/36 | €379,417 | €402,389 | +€22,972 | +6.1% |
| Amounts receivable within one year | 40/41 | €546,118 | €454,170 | -€91,948 | -16.8% |
| Trade receivables | 40 | €538,048 | €440,096 | -€97,952 | -18.2% |
| Other amounts receivable | 41 | €8,070 | €14,074 | +€6,004 | +74.4% |
| Cash at bank and in hand | 54/58 | €446,265 | €427,789 | -€18,476 | -4.1% |
| Deferred charges and accrued income | 490/1 | €7,729 | €9,583 | +€1,854 | +24.0% |
| Total equity and liabilities | 10/49 | €1,400,174 | €1,308,566 | -€91,608 | -6.5% |
| Equity | 10/15 | €910,848 | €986,376 | +€75,528 | +8.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €870,772 | €946,300 | +€75,528 | +8.7% |
| Distributable reserves | 133 | €870,772 | €946,300 | +€75,528 | +8.7% |
| Profit (loss) carried forward | 14 | €77 | €77 | = | 0.0% |
| Amounts payable | 17/49 | €489,326 | €322,190 | -€167,136 | -34.2% |
| Amounts payable within one year | 42/48 | €480,755 | €313,486 | -€167,270 | -34.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €281,876 | €153,411 | -€128,465 | -45.6% |
| Suppliers | 440/4 | €281,876 | €153,411 | -€128,465 | -45.6% |
| Advances received on contracts in progress | 46 | €158 | €0 | -€158 | -100% |
| Taxes, remuneration and social security | 45 | €93,943 | €30,473 | -€63,469 | -67.6% |
| Taxes | 450/3 | €70,136 | €8,707 | -€61,429 | -87.6% |
| Remuneration and social security | 454/9 | €23,807 | €21,767 | -€2,040 | -8.6% |
| Other amounts payable | 47/48 | €104,779 | €129,601 | +€24,822 | +23.7% |
| Accrued charges and deferred income | 492/3 | €8,570 | €8,704 | +€134 | +1.6% |
| Non-recurring operating income | 76A | €6,655 | €0 | -€6,655 | -100% |
| Remuneration, social security and pensions | 62 | €121,993 | €138,555 | +€16,561 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,673 | €10,313 | -€8,360 | -44.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €952 | €1,210 | +€257 | +27.0% |
| Other operating charges | 640/8 | €22,691 | €49,528 | +€26,837 | +118% |
| Non-recurring operating charges | 66A | €14,320 | €13,123 | -€1,197 | -8.4% |
| Gross operating margin | 9900 | €343,741 | €299,952 | -€43,789 | -12.7% |
| Operating profit (loss) | 9901 | €165,112 | €87,223 | -€77,888 | -47.2% |
| Financial income | 75/76B | €31,644 | €33,512 | +€1,868 | +5.9% |
| Recurring financial income | 75 | €31,644 | €33,512 | +€1,868 | +5.9% |
| Financial charges | 65/66B | €9,643 | €10,154 | +€511 | +5.3% |
| Recurring financial charges | 65 | €9,643 | €10,154 | +€511 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €187,113 | €110,582 | -€76,531 | -40.9% |
| Income taxes | 67/77 | €56,657 | €35,054 | -€21,603 | -38.1% |
| Profit (loss) for the period | 9904 | €130,456 | €75,528 | -€54,928 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €130,456 | €75,528 | -€54,928 | -42.1% |
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 25 October 2026 via checked.be.