Happy 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.
Happy Snacks
Largest movements
- Tangible fixed assets +€38,710
up €38,710 (+159%), from €24,314 to €63,025
of which Land and buildings: +€22,297
- Receivables within one year +€24,957
up €24,957 (+485%), from €5,150 to €30,107
of which Other amounts receivable: +€24,957
- Cash +€5,778
up €5,778 (+27.4%), from €21,068 to €26,846
mainly Debts after one year (+€37,231) and Net result for the year (+€29,858)
- Deferred charges and accrued income -€4,207
down €4,207 (-66.8%), from €6,298 to €2,091
- Debts after one year +€37,231
new in 2025: €37,231
- Profit (loss) carried forward +€29,858
new in 2025: €29,858
- Tax, wage and social debts -€7,283
down €7,283 (-70.6%), from €10,312 to €3,029
of which Taxes: -€7,933
- Trade debts +€3,485
up €3,485 (+54.9%), from €6,353 to €9,837
- Current portion of long-term debt +€2,922
new in 2025: €2,922
- Gross operating margin +€55,943
up €55,943 (+443%), from €12,638 to €68,582
- Taxes +€18,949
up €18,949 (+1,486%), from €1,275 to €20,224
- Depreciation +€7,276
up €7,276 (+204%), from €3,559 to €10,836
- Financial charges +€2,271
up €2,271 (+186%), from €1,219 to €3,490
- Other operating charges -€1,885
down €1,885 (-34.8%), from €5,417 to €3,533
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 | €63,723 | €128,961 | +€65,238 | +102% |
| Fixed assets | 21/28 | €24,314 | €63,025 | +€38,710 | +159% |
| Tangible fixed assets | 22/27 | €24,314 | €63,025 | +€38,710 | +159% |
| Land and buildings | 22 | €5,079 | €27,376 | +€22,297 | +439% |
| Plant, machinery and equipment | 23 | €17,894 | €35,035 | +€17,141 | +95.8% |
| Furniture and vehicles | 24 | €1,341 | €614 | -€727 | -54.2% |
| Current assets | 29/58 | €39,409 | €65,936 | +€26,528 | +67.3% |
| Stocks and contracts in progress | 3 | €6,892 | €6,892 | = | 0.0% |
| Stocks | 30/36 | €6,892 | €6,892 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,150 | €30,107 | +€24,957 | +485% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €5,150 | €30,107 | +€24,957 | +485% |
| Cash at bank and in hand | 54/58 | €21,068 | €26,846 | +€5,778 | +27.4% |
| Deferred charges and accrued income | 490/1 | €6,298 | €2,091 | -€4,207 | -66.8% |
| Total equity and liabilities | 10/49 | €63,723 | €128,961 | +€65,238 | +102% |
| Equity | 10/15 | €46,052 | €75,910 | +€29,858 | +64.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,852 | €39,852 | = | 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% |
| Distributable reserves | 133 | €37,992 | €37,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €29,858 | +€29,858 | |
| Amounts payable | 17/49 | €17,671 | €53,051 | +€35,380 | +200% |
| Amounts payable after more than one year | 17 | - | €37,231 | +€37,231 | |
| Financial debts | 170/4 | - | €37,231 | +€37,231 | |
| Amounts payable within one year | 42/48 | €17,671 | €15,821 | -€1,850 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,922 | +€2,922 | |
| Financial debts | 43 | €1,006 | €32 | -€974 | -96.8% |
| Credit institutions | 430/8 | €1,006 | €32 | -€974 | -96.8% |
| Trade debts | 44 | €6,353 | €9,837 | +€3,485 | +54.9% |
| Suppliers | 440/4 | €6,353 | €9,837 | +€3,485 | +54.9% |
| Taxes, remuneration and social security | 45 | €10,312 | €3,029 | -€7,283 | -70.6% |
| Taxes | 450/3 | €10,312 | €2,379 | -€7,933 | -76.9% |
| Remuneration and social security | 454/9 | - | €650 | +€650 | |
| Non-recurring operating income | 76A | €10,561 | €55,000 | +€44,439 | +421% |
| Remuneration, social security and pensions | 62 | €219 | €1,543 | +€1,324 | +605% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,559 | €10,836 | +€7,276 | +204% |
| Other operating charges | 640/8 | €5,417 | €3,533 | -€1,885 | -34.8% |
| Gross operating margin | 9900 | €12,638 | €68,582 | +€55,943 | +443% |
| Operating profit (loss) | 9901 | €3,443 | €52,670 | +€49,227 | +1,430% |
| Financial income | 75/76B | €878 | €901 | +€24 | +2.7% |
| Recurring financial income | 75 | €878 | €901 | +€24 | +2.7% |
| Financial charges | 65/66B | €1,219 | €3,490 | +€2,271 | +186% |
| Recurring financial charges | 65 | €1,219 | €3,490 | +€2,271 | +186% |
| Profit (loss) for the period before taxes | 9903 | €3,102 | €50,082 | +€46,980 | +1,515% |
| Income taxes | 67/77 | €1,275 | €20,224 | +€18,949 | +1,486% |
| Profit (loss) for the period | 9904 | €1,827 | €29,858 | +€28,031 | +1,534% |
| Profit (loss) for the period to be appropriated | 9905 | €1,827 | €29,858 | +€28,031 | +1,534% |
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 13 October 2026 via checked.be.