MEGASNACK: 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.
MEGASNACK
Largest movements
- Receivables within one year -€20,417
down €20,417 (-81.5%), from €25,039 to €4,622
of which Trade receivables: -€21,311
- Cash +€16,421
up €16,421 (+166.7%), from €9,850 to €26,272
mainly Receivables within one year (+€20,417) and Tax, wage and social debts (+€12,702)
- Tangible fixed assets -€2,700
down €2,700 (-22.1%), from €12,239 to €9,539
of which Plant, machinery and equipment: -€1,970
- Stocks and contracts +€1,394
up €1,394 (+54.7%), from €2,548 to €3,942
- Short-term financial debts -€15,027
down €15,027 (-89.8%), from €16,731 to €1,704
of which Credit institutions: -€13,027
- Tax, wage and social debts +€12,702
up €12,702 (+180.6%), from €7,032 to €19,734
of which Remuneration and social security: +€12,551
- Other debts -€4,758
down €4,758 (-8.7%), from €54,459 to €49,701
- Trade debts +€4,523
up €4,523 (+16.1%), from €28,111 to €32,635
- Advances received -€3,030
no longer reported in 2022 (was €3,030)
- Gross operating margin +€45,042
up €45,042 (+99.8%), from €45,144 to €90,186
- Staff costs +€34,654
up €34,654 (+75.8%), from €45,740 to €80,394
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,197 | €51,239 | -€4,958 | -8.8% |
| Fixed assets | 21/28 | €16,355 | €13,655 | -€2,700 | -16.5% |
| Tangible fixed assets | 22/27 | €12,239 | €9,539 | -€2,700 | -22.1% |
| Plant, machinery and equipment | 23 | €9,868 | €7,898 | -€1,970 | -20.0% |
| Furniture and vehicles | 24 | €2,371 | €1,641 | -€731 | -30.8% |
| Financial fixed assets | 28 | €4,116 | €4,116 | = | 0.0% |
| Current assets | 29/58 | €39,841 | €37,584 | -€2,257 | -5.7% |
| Stocks and contracts in progress | 3 | €2,548 | €3,942 | +€1,394 | +54.7% |
| Stocks | 30/36 | €2,548 | €3,942 | +€1,394 | +54.7% |
| Amounts receivable within one year | 40/41 | €25,039 | €4,622 | -€20,417 | -81.5% |
| Trade receivables | 40 | €25,039 | €3,728 | -€21,311 | -85.1% |
| Other amounts receivable | 41 | - | €894 | +€894 | |
| Cash at bank and in hand | 54/58 | €9,850 | €26,272 | +€16,421 | +166.7% |
| Deferred charges and accrued income | 490/1 | €2,404 | €2,748 | +€344 | +14.3% |
| Total equity and liabilities | 10/49 | €56,197 | €51,239 | -€4,958 | -8.8% |
| Equity | 10/15 | -€53,797 | -€53,066 | +€731 | +1.4% |
| Contributions | 10/11 | €48,592 | €48,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,389 | -€101,658 | +€731 | +0.7% |
| Amounts payable | 17/49 | €109,993 | €104,305 | -€5,688 | -5.2% |
| Amounts payable within one year | 42/48 | €109,363 | €103,773 | -€5,590 | -5.1% |
| Financial debts | 43 | €16,731 | €1,704 | -€15,027 | -89.8% |
| Credit institutions | 430/8 | €14,731 | €1,704 | -€13,027 | -88.4% |
| Other loans | 439 | €2,000 | - | -€2,000 | |
| Trade debts | 44 | €28,111 | €32,635 | +€4,523 | +16.1% |
| Suppliers | 440/4 | €28,111 | €32,635 | +€4,523 | +16.1% |
| Advances received on contracts in progress | 46 | €3,030 | - | -€3,030 | |
| Taxes, remuneration and social security | 45 | €7,032 | €19,734 | +€12,702 | +180.6% |
| Taxes | 450/3 | €1,468 | €1,619 | +€151 | +10.3% |
| Remuneration and social security | 454/9 | €5,564 | €18,115 | +€12,551 | +225.6% |
| Other amounts payable | 47/48 | €54,459 | €49,701 | -€4,758 | -8.7% |
| Accrued charges and deferred income | 492/3 | €630 | €532 | -€98 | -15.6% |
| Remuneration, social security and pensions | 62 | €45,740 | €80,394 | +€34,654 | +75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,949 | €3,500 | +€551 | +18.7% |
| Other operating charges | 640/8 | €1,266 | €1,302 | +€36 | +2.9% |
| Gross operating margin | 9900 | €45,144 | €90,186 | +€45,042 | +99.8% |
| Operating profit (loss) | 9901 | -€4,811 | €4,990 | +€9,800 | |
| Financial income | 75/76B | €755 | €24 | -€731 | -96.8% |
| Recurring financial income | 75 | €755 | €24 | -€731 | -96.8% |
| Financial charges | 65/66B | €4,165 | €4,284 | +€119 | +2.8% |
| Recurring financial charges | 65 | €4,165 | €4,284 | +€119 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,220 | €731 | +€8,951 | |
| Income taxes | 67/77 | €794 | - | -€794 | |
| Profit (loss) for the period | 9904 | -€9,015 | €731 | +€9,745 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,015 | €731 | +€9,745 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.