ISPARTA SNACK: 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.
ISPARTA SNACK
Largest movements
- Receivables within one year -€10,480
down €10,480 (-7.2%), from €146,039 to €135,559
of which Other amounts receivable: -€7,623
- Cash -€2,402
down €2,402 (-55.4%), from €4,337 to €1,936
mainly Net result for the year (-€19,586) and Trade debts (-€4,972)
- Profit (loss) carried forward -€19,586
down €19,586 (-45.6%), from -€42,942 to -€62,528
- Trade debts -€4,972
down €4,972 (-29.0%), from €17,160 to €12,187
- Short-term financial debts +€3,472
up €3,472 (+103.9%), from €3,343 to €6,815
- Tax, wage and social debts +€3,340
up €3,340 (+14.1%), from €23,621 to €26,961
of which Taxes: +€4,127
- Debts after one year +€2,503
up €2,503 (+40.8%), from €6,128 to €8,631
- Gross operating margin -€12,815
down €12,815 (-40.3%), from €31,797 to €18,982
- Depreciation -€3,347
down €3,347 (-85.8%), from €3,899 to €553
- Staff costs -€2,904
down €2,904 (-8.8%), from €32,853 to €29,949
- Other operating charges +€2,014
up €2,014 (+97.3%), from €2,071 to €4,085
- Taxes +€1,049
up €1,049 (+819.2%), from €128 to €1,177
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 | €162,468 | €148,580 | -€13,888 | -8.5% |
| Fixed assets | 21/28 | €5,822 | €4,770 | -€1,052 | -18.1% |
| Tangible fixed assets | 22/27 | €2,672 | €1,620 | -€1,052 | -39.4% |
| Plant, machinery and equipment | 23 | €1,947 | €1,584 | -€363 | -18.6% |
| Furniture and vehicles | 24 | €725 | €36 | -€689 | -95.1% |
| Financial fixed assets | 28 | €3,150 | €3,150 | = | 0.0% |
| Current assets | 29/58 | €156,646 | €143,811 | -€12,836 | -8.2% |
| Stocks and contracts in progress | 3 | €2,513 | €3,774 | +€1,261 | +50.2% |
| Stocks | 30/36 | €2,513 | €3,774 | +€1,261 | +50.2% |
| Amounts receivable within one year | 40/41 | €146,039 | €135,559 | -€10,480 | -7.2% |
| Trade receivables | 40 | €129,921 | €127,065 | -€2,857 | -2.2% |
| Other amounts receivable | 41 | €16,118 | €8,495 | -€7,623 | -47.3% |
| Cash at bank and in hand | 54/58 | €4,337 | €1,936 | -€2,402 | -55.4% |
| Deferred charges and accrued income | 490/1 | €3,757 | €2,542 | -€1,215 | -32.3% |
| Total equity and liabilities | 10/49 | €162,468 | €148,580 | -€13,888 | -8.5% |
| Equity | 10/15 | -€24,350 | -€43,936 | -€19,586 | -80.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,942 | -€62,528 | -€19,586 | -45.6% |
| Amounts payable | 17/49 | €186,819 | €192,517 | +€5,698 | +3.0% |
| Amounts payable after more than one year | 17 | €6,128 | €8,631 | +€2,503 | +40.8% |
| Financial debts | 170/4 | €6,128 | €8,631 | +€2,503 | +40.8% |
| Amounts payable within one year | 42/48 | €180,691 | €183,886 | +€3,195 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €2,997 | €4,353 | +€1,356 | +45.2% |
| Financial debts | 43 | €3,343 | €6,815 | +€3,472 | +103.9% |
| Credit institutions | 430/8 | €3,343 | €6,815 | +€3,472 | +103.9% |
| Trade debts | 44 | €17,160 | €12,187 | -€4,972 | -29.0% |
| Suppliers | 440/4 | €17,160 | €12,187 | -€4,972 | -29.0% |
| Advances received on contracts in progress | 46 | €133,569 | €133,569 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,621 | €26,961 | +€3,340 | +14.1% |
| Taxes | 450/3 | €16,848 | €20,975 | +€4,127 | +24.5% |
| Remuneration and social security | 454/9 | €6,773 | €5,986 | -€787 | -11.6% |
| Remuneration, social security and pensions | 62 | €32,853 | €29,949 | -€2,904 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,899 | €553 | -€3,347 | -85.8% |
| Other operating charges | 640/8 | €2,071 | €4,085 | +€2,014 | +97.3% |
| Gross operating margin | 9900 | €31,797 | €18,982 | -€12,815 | -40.3% |
| Operating profit (loss) | 9901 | -€7,027 | -€15,605 | -€8,579 | -122.1% |
| Financial income | 75/76B | €220 | €238 | +€17 | +7.8% |
| Recurring financial income | 75 | €220 | €238 | +€17 | +7.8% |
| Financial charges | 65/66B | €2,031 | €3,041 | +€1,011 | +49.8% |
| Recurring financial charges | 65 | €2,031 | €3,041 | +€1,011 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,837 | -€18,409 | -€9,572 | -108.3% |
| Income taxes | 67/77 | €128 | €1,177 | +€1,049 | +819.2% |
| Profit (loss) for the period | 9904 | -€8,965 | -€19,586 | -€10,621 | -118.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,965 | -€19,586 | -€10,621 | -118.5% |
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.