P.B. 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.
P.B. SNACKS
Largest movements
- Cash -€38,578
down €38,578 (-17.4%), from €221,728 to €183,150
mainly Contributions, distributions and other (-€210,000) and Trade debts (-€45,659)
- Tangible fixed assets -€25,627
down €25,627 (-10.7%), from €240,498 to €214,871
of which Land and buildings: -€26,767
- Stocks and contracts +€13,305
up €13,305 (+11.1%), from €119,970 to €133,275
- Other debts +€191,896
up €191,896 (+1,060%), from €18,104 to €210,000
- Reserves -€149,209
down €149,209 (-51.5%), from €289,508 to €140,299
of which Distributable reserves: -€156,034
- Trade debts -€45,659
down €45,659 (-57.3%), from €79,621 to €33,962
- Debts after one year -€18,845
down €18,845 (-17.4%), from €108,192 to €89,347
- Revaluation surpluses -€16,975
down €16,975 (-100%), from €16,975 to €0
- Staff costs -€29,884
down €29,884 (-26.1%), from €114,690 to €84,805
- Gross operating margin +€9,543
up €9,543 (+4.6%), from €209,171 to €218,714
- Taxes +€4,827
up €4,827 (+44.3%), from €10,901 to €15,728
- Financial charges +€2,508
up €2,508 (+39.6%), from €6,329 to €8,837
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 | €665,568 | €611,434 | -€54,134 | -8.1% |
| Fixed assets | 21/28 | €240,498 | €214,871 | -€25,627 | -10.7% |
| Tangible fixed assets | 22/27 | €240,498 | €214,871 | -€25,627 | -10.7% |
| Land and buildings | 22 | €167,707 | €140,940 | -€26,767 | -16.0% |
| Plant, machinery and equipment | 23 | €68,468 | €71,140 | +€2,672 | +3.9% |
| Furniture and vehicles | 24 | €4,324 | €2,791 | -€1,533 | -35.5% |
| Current assets | 29/58 | €425,069 | €396,563 | -€28,506 | -6.7% |
| Stocks and contracts in progress | 3 | €119,970 | €133,275 | +€13,305 | +11.1% |
| Stocks | 30/36 | €119,970 | €133,275 | +€13,305 | +11.1% |
| Amounts receivable within one year | 40/41 | €83,371 | €77,773 | -€5,598 | -6.7% |
| Trade receivables | 40 | €68,694 | €66,942 | -€1,753 | -2.6% |
| Other amounts receivable | 41 | €14,677 | €10,831 | -€3,846 | -26.2% |
| Cash at bank and in hand | 54/58 | €221,728 | €183,150 | -€38,578 | -17.4% |
| Deferred charges and accrued income | 490/1 | - | €2,366 | +€2,366 | |
| Total equity and liabilities | 10/49 | €665,568 | €611,434 | -€54,134 | -8.1% |
| Equity | 10/15 | €421,483 | €255,299 | -€166,184 | -39.4% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Capital | 10 | €115,000 | €115,000 | = | 0.0% |
| Issued capital | 100 | €115,000 | €115,000 | = | 0.0% |
| Revaluation surpluses | 12 | €16,975 | €0 | -€16,975 | -100% |
| Reserves | 13 | €289,508 | €140,299 | -€149,209 | -51.5% |
| Non-distributable reserves | 130/1 | €4,675 | €11,500 | +€6,825 | +146% |
| Legal reserve | 130 | €4,675 | €11,500 | +€6,825 | +146% |
| Distributable reserves | 133 | €284,833 | €128,799 | -€156,034 | -54.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €244,084 | €356,135 | +€112,050 | +45.9% |
| Amounts payable after more than one year | 17 | €108,192 | €89,347 | -€18,845 | -17.4% |
| Financial debts | 170/4 | €108,192 | €89,347 | -€18,845 | -17.4% |
| Amounts payable within one year | 42/48 | €135,892 | €266,787 | +€130,895 | +96.3% |
| Current portion of amounts payable after more than one year | 42 | €20,828 | €18,551 | -€2,277 | -10.9% |
| Trade debts | 44 | €79,621 | €33,962 | -€45,659 | -57.3% |
| Suppliers | 440/4 | €79,621 | €33,962 | -€45,659 | -57.3% |
| Taxes, remuneration and social security | 45 | €17,339 | €4,274 | -€13,065 | -75.4% |
| Taxes | 450/3 | €7,799 | €385 | -€7,415 | -95.1% |
| Remuneration and social security | 454/9 | €9,540 | €3,889 | -€5,650 | -59.2% |
| Other amounts payable | 47/48 | €18,104 | €210,000 | +€191,896 | +1,060% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Remuneration, social security and pensions | 62 | €114,690 | €84,805 | -€29,884 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,624 | €49,575 | +€1,952 | +4.1% |
| Other operating charges | 640/8 | €3,909 | €4,923 | +€1,013 | +25.9% |
| Non-recurring operating charges | 66A | - | €11,282 | +€11,282 | |
| Gross operating margin | 9900 | €209,171 | €218,714 | +€9,543 | +4.6% |
| Operating profit (loss) | 9901 | €42,948 | €68,128 | +€25,180 | +58.6% |
| Financial income | 75/76B | €280 | €253 | -€28 | -9.8% |
| Recurring financial income | 75 | €280 | €253 | -€28 | -9.8% |
| Financial charges | 65/66B | €6,329 | €8,837 | +€2,508 | +39.6% |
| Recurring financial charges | 65 | €6,329 | €8,837 | +€2,508 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | €36,899 | €59,544 | +€22,645 | +61.4% |
| Income taxes | 67/77 | €10,901 | €15,728 | +€4,827 | +44.3% |
| Profit (loss) for the period | 9904 | €25,998 | €43,816 | +€17,818 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,998 | €43,816 | +€17,818 | +68.5% |
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 19 October 2026 via checked.be.