Five Stars 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.
Five Stars Snacks
Largest movements
- Tangible fixed assets +€722
up €722 (+101%), from €714 to €1,436
of which Plant, machinery and equipment: +€1,079
- Cash -€609
down €609 (-38.4%), from €1,587 to €978
mainly Net result for the year (-€3,522) and Investment in fixed assets (net) (-€1,156)
- Intangible fixed assets -€350
down €350 (-50.0%), from €700 to €350
- Receivables within one year -€171
down €171 (-77.7%), from €220 to €49
- Profit (loss) carried forward -€3,522
down €3,522 (-5.7%), from -€61,635 to -€65,157
- Other debts +€2,761
up €2,761 (+6.3%), from €44,142 to €46,903
- Trade debts +€487
up €487 (+200%), from €244 to €731
- Tax, wage and social debts -€128
down €128 (-42.0%), from €305 to €177
- Gross operating margin -€511
down €511 (-39.6%), from -€1,289 to -€1,800
- Depreciation +€77
up €77 (+10.9%), from €707 to €784
- Taxes +€35
up €35 (+20.1%), from €174 to €209
- Financial charges +€34
up €34 (+19.9%), from €171 to €205
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 | €3,516 | €3,114 | -€402 | -11.4% |
| Fixed assets | 21/28 | €1,414 | €1,786 | +€372 | +26.3% |
| Intangible fixed assets | 21 | €700 | €350 | -€350 | -50.0% |
| Tangible fixed assets | 22/27 | €714 | €1,436 | +€722 | +101% |
| Land and buildings | 22 | €714 | €357 | -€357 | -50.0% |
| Plant, machinery and equipment | 23 | - | €1,079 | +€1,079 | |
| Current assets | 29/58 | €2,102 | €1,328 | -€774 | -36.8% |
| Amounts receivable within one year | 40/41 | €220 | €49 | -€171 | -77.7% |
| Other amounts receivable | 41 | €220 | €49 | -€171 | -77.7% |
| Cash at bank and in hand | 54/58 | €1,587 | €978 | -€609 | -38.4% |
| Deferred charges and accrued income | 490/1 | €295 | €301 | +€6 | +2.0% |
| Total equity and liabilities | 10/49 | €3,516 | €3,114 | -€402 | -11.4% |
| Equity | 10/15 | -€41,175 | -€44,697 | -€3,522 | -8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€61,635 | -€65,157 | -€3,522 | -5.7% |
| Amounts payable | 17/49 | €44,691 | €47,811 | +€3,120 | +7.0% |
| Amounts payable within one year | 42/48 | €44,691 | €47,811 | +€3,120 | +7.0% |
| Trade debts | 44 | €244 | €731 | +€487 | +200% |
| Suppliers | 440/4 | €244 | €731 | +€487 | +200% |
| Taxes, remuneration and social security | 45 | €305 | €177 | -€128 | -42.0% |
| Taxes | 450/3 | €305 | €177 | -€128 | -42.0% |
| Other amounts payable | 47/48 | €44,142 | €46,903 | +€2,761 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | €784 | +€77 | +10.9% |
| Other operating charges | 640/8 | €510 | €524 | +€14 | +2.7% |
| Gross operating margin | 9900 | -€1,289 | -€1,800 | -€511 | -39.6% |
| Operating profit (loss) | 9901 | -€2,506 | -€3,108 | -€602 | -24.0% |
| Financial charges | 65/66B | €171 | €205 | +€34 | +19.9% |
| Recurring financial charges | 65 | €171 | €205 | +€34 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,677 | -€3,313 | -€636 | -23.8% |
| Income taxes | 67/77 | €174 | €209 | +€35 | +20.1% |
| Profit (loss) for the period | 9904 | -€2,851 | -€3,522 | -€671 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,851 | -€3,522 | -€671 | -23.5% |
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 22 October 2026 via checked.be.