HAPPY SNACK: 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.
HAPPY SNACK
Largest movements
- Tangible fixed assets -€31,781
down €31,781 (-23.0%), from €138,013 to €106,232
of which Furniture and vehicles: -€23,858
- Cash +€6,433
up €6,433 (+8.7%), from €74,013 to €80,445
mainly Depreciation (+€39,058) and Net result for the year (+€21,851)
- Receivables within one year -€6,109
down €6,109 (-55.4%), from €11,025 to €4,916
of which Other amounts receivable: -€5,677
- Other debts -€49,490
down €49,490 (-36.2%), from €136,837 to €87,347
- Reserves +€22,000
up €22,000 (+59.6%), from €36,892 to €58,892
- Trade debts -€9,110
down €9,110 (-37.6%), from €24,198 to €15,089
- Debts after one year +€5,317
up €5,317 (+129%), from €4,123 to €9,439
- Gross operating margin +€19,791
up €19,791 (+16.3%), from €121,162 to €140,954
- Staff costs +€8,652
up €8,652 (+13.9%), from €62,255 to €70,907
- Depreciation +€5,953
up €5,953 (+18.0%), from €33,105 to €39,058
- Taxes +€2,895
up €2,895 (+96.1%), from €3,012 to €5,907
- Other operating charges -€1,614
down €1,614 (-41.9%), from €3,852 to €2,238
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 | €227,411 | €196,133 | -€31,278 | -13.8% |
| Fixed assets | 21/28 | €138,891 | €107,111 | -€31,781 | -22.9% |
| Tangible fixed assets | 22/27 | €138,013 | €106,232 | -€31,781 | -23.0% |
| Plant, machinery and equipment | 23 | €32,642 | €29,718 | -€2,923 | -9.0% |
| Furniture and vehicles | 24 | €98,370 | €74,512 | -€23,858 | -24.3% |
| Other tangible fixed assets | 26 | €7,001 | €2,001 | -€5,000 | -71.4% |
| Financial fixed assets | 28 | €879 | €879 | = | 0.0% |
| Current assets | 29/58 | €88,520 | €89,022 | +€503 | +0.6% |
| Stocks and contracts in progress | 3 | €1,721 | €1,033 | -€688 | -40.0% |
| Stocks | 30/36 | €1,721 | €1,033 | -€688 | -40.0% |
| Amounts receivable within one year | 40/41 | €11,025 | €4,916 | -€6,109 | -55.4% |
| Trade receivables | 40 | €2,389 | €1,957 | -€432 | -18.1% |
| Other amounts receivable | 41 | €8,635 | €2,958 | -€5,677 | -65.7% |
| Cash at bank and in hand | 54/58 | €74,013 | €80,445 | +€6,433 | +8.7% |
| Deferred charges and accrued income | 490/1 | €1,762 | €2,629 | +€867 | +49.2% |
| Total equity and liabilities | 10/49 | €227,411 | €196,133 | -€31,278 | -13.8% |
| Equity | 10/15 | €42,967 | €64,819 | +€21,851 | +50.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,892 | €58,892 | +€22,000 | +59.6% |
| Distributable reserves | 133 | €36,892 | €58,892 | +€22,000 | +59.6% |
| Profit (loss) carried forward | 14 | €1,075 | €927 | -€149 | -13.8% |
| Amounts payable | 17/49 | €184,444 | €131,314 | -€53,129 | -28.8% |
| Amounts payable after more than one year | 17 | €4,123 | €9,439 | +€5,317 | +129% |
| Financial debts | 170/4 | €4,123 | €9,439 | +€5,317 | +129% |
| Amounts payable within one year | 42/48 | €178,963 | €121,475 | -€57,487 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €1,374 | €3,605 | +€2,230 | +162% |
| Trade debts | 44 | €24,198 | €15,089 | -€9,110 | -37.6% |
| Suppliers | 440/4 | €24,198 | €15,089 | -€9,110 | -37.6% |
| Taxes, remuneration and social security | 45 | €16,553 | €15,435 | -€1,118 | -6.8% |
| Taxes | 450/3 | €10,462 | €12,226 | +€1,764 | +16.9% |
| Remuneration and social security | 454/9 | €6,091 | €3,209 | -€2,882 | -47.3% |
| Other amounts payable | 47/48 | €136,837 | €87,347 | -€49,490 | -36.2% |
| Accrued charges and deferred income | 492/3 | €1,358 | €400 | -€959 | -70.6% |
| Remuneration, social security and pensions | 62 | €62,255 | €70,907 | +€8,652 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,105 | €39,058 | +€5,953 | +18.0% |
| Other operating charges | 640/8 | €3,852 | €2,238 | -€1,614 | -41.9% |
| Non-recurring operating charges | 66A | €179 | - | -€179 | |
| Gross operating margin | 9900 | €121,162 | €140,954 | +€19,791 | +16.3% |
| Operating profit (loss) | 9901 | €21,771 | €28,750 | +€6,979 | +32.1% |
| Financial income | 75/76B | €23 | €111 | +€88 | +384% |
| Recurring financial income | 75 | €23 | €111 | +€88 | +384% |
| Financial charges | 65/66B | €868 | €1,103 | +€235 | +27.1% |
| Recurring financial charges | 65 | €868 | €1,103 | +€235 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €20,926 | €27,759 | +€6,833 | +32.7% |
| Income taxes | 67/77 | €3,012 | €5,907 | +€2,895 | +96.1% |
| Profit (loss) for the period | 9904 | €17,914 | €21,851 | +€3,937 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,914 | €21,851 | +€3,937 | +22.0% |
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 18 October 2026 via checked.be.