HAPPY SNACK: what changed
What changed
HAPPY SNACK
NACE 47.279, Other retail sale of food
filed annual accounts (NBB)
Net result for the year
€8,733
2024 · €11,130-€2,398
Equity
€155,014
2024 · €146,282+€8,733
Cash
€73,343
2024 · €67,390+€5,953
Balance sheet total
€224,853
2024 · €235,123-€10,270
Largest movements
Assets
- Tangible fixed assets -€15,440
down €15,440 (-10.2%), from €151,297 to €135,857
of which Furniture and vehicles: -€8,383
- Cash +€5,953
up €5,953 (+8.8%), from €67,390 to €73,343
mainly Depreciation (+€18,960) and Net result for the year (+€8,733)
Equity and liabilities
- Debts after one year -€10,781
down €10,781 (-19.7%), from €54,776 to €43,994
- Trade debts -€10,518
down €10,518 (-82.8%), from €12,706 to €2,188
- Reserves +€8,733
up €8,733 (+67.0%), from €13,030 to €21,763
Income statement
- Other operating charges +€2,712
up €2,712 (+129%), from €2,107 to €4,819
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€11,130
Gross operating margin
+€658
Staff costs
-€986
Depreciation
+€808
Other operating charges
-€2,712
Financial income
+€400
Financial charges
-€555
Taxes
-€11
Result 2025
€8,733
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€19,711
Investment
-€3,250
Financing
-€10,508
Cash 2024
€67,390
From operations (derived)
+€19,711
Net result for the year
+€8,733
Depreciation
+€18,960
Stocks and contracts
+€1,387
Receivables within one year
-€874
Trade debts
-€10,518
Tax, wage and social debts
+€1,913
Other debts
+€109
Investment (derived)
-€3,250
Investment in fixed assets (net)
-€3,250
Financing
-€10,508
Debts after one year
-€10,781
Current portion of long-term debt
+€274
Cash 2025
€73,343
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,123 | €224,853 | -€10,270 | -4.4% |
| Fixed assets | 21/28 | €151,609 | €135,899 | -€15,710 | -10.4% |
| Intangible fixed assets | 21 | €312 | €42 | -€270 | -86.5% |
| Tangible fixed assets | 22/27 | €151,297 | €135,857 | -€15,440 | -10.2% |
| Land and buildings | 22 | €125,557 | €118,700 | -€6,857 | -5.5% |
| Plant, machinery and equipment | 23 | €1,026 | €826 | -€200 | -19.5% |
| Furniture and vehicles | 24 | €24,714 | €16,330 | -€8,383 | -33.9% |
| Current assets | 29/58 | €83,514 | €88,954 | +€5,440 | +6.5% |
| Stocks and contracts in progress | 3 | €7,847 | €6,460 | -€1,387 | -17.7% |
| Stocks | 30/36 | €7,847 | €6,460 | -€1,387 | -17.7% |
| Amounts receivable within one year | 40/41 | €8,276 | €9,150 | +€874 | +10.6% |
| Trade receivables | 40 | €3,442 | €2,792 | -€650 | -18.9% |
| Other amounts receivable | 41 | €4,834 | €6,358 | +€1,524 | +31.5% |
| Cash at bank and in hand | 54/58 | €67,390 | €73,343 | +€5,953 | +8.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €235,123 | €224,853 | -€10,270 | -4.4% |
| Equity | 10/15 | €146,282 | €155,014 | +€8,733 | +6.0% |
| Contributions | 10/11 | €17,600 | €17,600 | = | 0.0% |
| Reserves | 13 | €13,030 | €21,763 | +€8,733 | +67.0% |
| Distributable reserves | 133 | €13,030 | €21,763 | +€8,733 | +67.0% |
| Profit (loss) carried forward | 14 | €115,651 | €115,651 | = | 0.0% |
| Amounts payable | 17/49 | €88,841 | €69,838 | -€19,003 | -21.4% |
| Amounts payable after more than one year | 17 | €54,776 | €43,994 | -€10,781 | -19.7% |
| Financial debts | 170/4 | €54,776 | €43,994 | -€10,781 | -19.7% |
| Amounts payable within one year | 42/48 | €33,530 | €25,308 | -€8,221 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €10,508 | €10,781 | +€274 | +2.6% |
| Trade debts | 44 | €12,706 | €2,188 | -€10,518 | -82.8% |
| Suppliers | 440/4 | €12,706 | €2,188 | -€10,518 | -82.8% |
| Taxes, remuneration and social security | 45 | €10,131 | €12,044 | +€1,913 | +18.9% |
| Taxes | 450/3 | €2,246 | €2,858 | +€612 | +27.3% |
| Remuneration and social security | 454/9 | €7,885 | €9,186 | +€1,301 | +16.5% |
| Other amounts payable | 47/48 | €185 | €295 | +€109 | +59.1% |
| Accrued charges and deferred income | 492/3 | €536 | €536 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €97,347 | €98,332 | +€986 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,768 | €18,960 | -€808 | -4.1% |
| Other operating charges | 640/8 | €2,107 | €4,819 | +€2,712 | +129% |
| Gross operating margin | 9900 | €137,652 | €138,310 | +€658 | +0.5% |
| Operating profit (loss) | 9901 | €18,431 | €16,199 | -€2,232 | -12.1% |
| Financial income | 75/76B | €556 | €956 | +€400 | +72.0% |
| Recurring financial income | 75 | €556 | €956 | +€400 | +72.0% |
| Financial charges | 65/66B | €2,133 | €2,688 | +€555 | +26.0% |
| Recurring financial charges | 65 | €2,133 | €2,688 | +€555 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €16,854 | €14,468 | -€2,387 | -14.2% |
| Income taxes | 67/77 | €5,724 | €5,735 | +€11 | +0.2% |
| Profit (loss) for the period | 9904 | €11,130 | €8,733 | -€2,398 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,130 | €8,733 | -€2,398 | -21.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.