HEYMAN SNACKS: what changed
Two fiscal 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.
HEYMAN SNACKS
Largest movements
- Intangible fixed assets -€20,006
down €20,006 (-57.2%), from €34,969 to €14,963
- Cash -€12,539
down €12,539 (-62.4%), from €20,107 to €7,568
mainly Debts after one year (-€19,472) and Investment in fixed assets (net) (-€13,140)
- Tangible fixed assets +€8,612
up €8,612 (+376.1%), from €2,290 to €10,902
of which Furniture and vehicles: +€9,612
- Stocks and contracts +€1,226
up €1,226 (+67.7%), from €1,811 to €3,036
- Debts after one year -€19,472
no longer reported in 2025 (was €19,472)
- Profit (loss) carried forward -€5,717
down €5,717 (-17.1%), from -€33,516 to -€39,233
- Other debts +€2,843
up €2,843 (+17.7%), from €16,072 to €18,915
- Current portion of long-term debt -€1,366
down €1,366 (-3.0%), from €44,814 to €43,448
- Trade debts +€667
up €667 (+148.7%), from €449 to €1,116
- Gross operating margin -€20,523
down €20,523 (-40.3%), from €50,966 to €30,443
- Depreciation +€3,817
up €3,817 (+18.4%), from €20,716 to €24,533
- Staff costs -€1,181
down €1,181 (-11.5%), from €10,268 to €9,087
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.
Cash bridge derived
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 | €61,600 | €38,451 | -€23,149 | -37.6% |
| Fixed assets | 21/28 | €37,658 | €26,264 | -€11,394 | -30.3% |
| Intangible fixed assets | 21 | €34,969 | €14,963 | -€20,006 | -57.2% |
| Tangible fixed assets | 22/27 | €2,290 | €10,902 | +€8,612 | +376.1% |
| Plant, machinery and equipment | 23 | €2,290 | €1,290 | -€1,000 | -43.7% |
| Furniture and vehicles | 24 | - | €9,612 | +€9,612 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €23,942 | €12,186 | -€11,755 | -49.1% |
| Stocks and contracts in progress | 3 | €1,811 | €3,036 | +€1,226 | +67.7% |
| Stocks | 30/36 | €1,811 | €3,036 | +€1,226 | +67.7% |
| Amounts receivable within one year | 40/41 | €2,024 | €1,582 | -€442 | -21.8% |
| Other amounts receivable | 41 | €2,024 | €1,582 | -€442 | -21.8% |
| Cash at bank and in hand | 54/58 | €20,107 | €7,568 | -€12,539 | -62.4% |
| Total equity and liabilities | 10/49 | €61,600 | €38,451 | -€23,149 | -37.6% |
| Equity | 10/15 | -€23,516 | -€29,233 | -€5,717 | -24.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,516 | -€39,233 | -€5,717 | -17.1% |
| Amounts payable | 17/49 | €85,116 | €67,684 | -€17,432 | -20.5% |
| Amounts payable after more than one year | 17 | €19,472 | - | -€19,472 | |
| Financial debts | 170/4 | €19,472 | - | -€19,472 | |
| Amounts payable within one year | 42/48 | €65,644 | €67,684 | +€2,040 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €44,814 | €43,448 | -€1,366 | -3.0% |
| Trade debts | 44 | €449 | €1,116 | +€667 | +148.7% |
| Suppliers | 440/4 | €449 | €1,116 | +€667 | +148.7% |
| Taxes, remuneration and social security | 45 | €4,309 | €4,206 | -€103 | -2.4% |
| Taxes | 450/3 | €184 | €407 | +€223 | +121.2% |
| Remuneration and social security | 454/9 | €4,125 | €3,799 | -€326 | -7.9% |
| Other amounts payable | 47/48 | €16,072 | €18,915 | +€2,843 | +17.7% |
| Remuneration, social security and pensions | 62 | €10,268 | €9,087 | -€1,181 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,716 | €24,533 | +€3,817 | +18.4% |
| Other operating charges | 640/8 | €1,478 | €1,100 | -€378 | -25.6% |
| Gross operating margin | 9900 | €50,966 | €30,443 | -€20,523 | -40.3% |
| Operating profit (loss) | 9901 | €18,503 | -€4,277 | -€22,781 | |
| Financial charges | 65/66B | €1,821 | €1,440 | -€381 | -20.9% |
| Recurring financial charges | 65 | €1,821 | €1,440 | -€381 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €16,682 | -€5,717 | -€22,399 | |
| Profit (loss) for the period | 9904 | €16,682 | -€5,717 | -€22,399 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,682 | -€5,717 | -€22,399 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.