Presto Snack: 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.
Presto Snack
Largest movements
- Intangible fixed assets -€17,857
down €17,857 (-40.1%), from €44,569 to €26,712
- Tangible fixed assets -€5,645
down €5,645 (-56.7%), from €9,954 to €4,310
of which Plant, machinery and equipment: -€4,755
- Cash +€4,024
up €4,024 (+12.0%), from €33,527 to €37,551
mainly Depreciation (+€25,591) and Net result for the year (+€9,996)
- Stocks and contracts -€1,823
down €1,823 (-44.9%), from €4,057 to €2,234
- Current portion of long-term debt -€14,302
down €14,302 (-100%), from €14,302 to €0
- Other debts -€11,895
down €11,895 (-27.8%), from €42,713 to €30,818
- Reserves +€9,996
up €9,996 (+89.0%), from €11,236 to €21,232
- Trade debts -€9,350
down €9,350 (-47.6%), from €19,654 to €10,305
- Tax, wage and social debts +€4,374
up €4,374 (+211%), from €2,071 to €6,446
of which Remuneration and social security: +€3,983
- Gross operating margin +€12,854
up €12,854 (+18.7%), from €68,706 to €81,560
- Depreciation -€4,785
down €4,785 (-15.8%), from €30,376 to €25,591
- Taxes +€2,163
up €2,163 (+1,690%), from €128 to €2,291
- Staff costs +€1,306
up €1,306 (+3.4%), from €38,126 to €39,432
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 | €96,976 | €76,800 | -€20,176 | -20.8% |
| Fixed assets | 21/28 | €54,524 | €31,022 | -€23,502 | -43.1% |
| Intangible fixed assets | 21 | €44,569 | €26,712 | -€17,857 | -40.1% |
| Tangible fixed assets | 22/27 | €9,954 | €4,310 | -€5,645 | -56.7% |
| Plant, machinery and equipment | 23 | €7,027 | €2,272 | -€4,755 | -67.7% |
| Furniture and vehicles | 24 | €2,092 | €1,301 | -€791 | -37.8% |
| Other tangible fixed assets | 26 | €835 | €737 | -€98 | -11.7% |
| Current assets | 29/58 | €42,453 | €45,778 | +€3,325 | +7.8% |
| Stocks and contracts in progress | 3 | €4,057 | €2,234 | -€1,823 | -44.9% |
| Stocks | 30/36 | €4,057 | €2,234 | -€1,823 | -44.9% |
| Amounts receivable within one year | 40/41 | €4,165 | €4,791 | +€626 | +15.0% |
| Trade receivables | 40 | €2,567 | €3,335 | +€768 | +29.9% |
| Other amounts receivable | 41 | €1,599 | €1,457 | -€142 | -8.9% |
| Cash at bank and in hand | 54/58 | €33,527 | €37,551 | +€4,024 | +12.0% |
| Deferred charges and accrued income | 490/1 | €702 | €1,202 | +€499 | +71.1% |
| Total equity and liabilities | 10/49 | €96,976 | €76,800 | -€20,176 | -20.8% |
| Equity | 10/15 | €14,236 | €24,232 | +€9,996 | +70.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,236 | €21,232 | +€9,996 | +89.0% |
| Distributable reserves | 133 | €11,236 | €21,232 | +€9,996 | +89.0% |
| Amounts payable | 17/49 | €82,741 | €52,568 | -€30,173 | -36.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €78,741 | €47,568 | -€31,173 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €14,302 | €0 | -€14,302 | -100% |
| Trade debts | 44 | €19,654 | €10,305 | -€9,350 | -47.6% |
| Suppliers | 440/4 | €19,654 | €10,305 | -€9,350 | -47.6% |
| Taxes, remuneration and social security | 45 | €2,071 | €6,446 | +€4,374 | +211% |
| Taxes | 450/3 | €125 | €516 | +€391 | +314% |
| Remuneration and social security | 454/9 | €1,947 | €5,930 | +€3,983 | +205% |
| Other amounts payable | 47/48 | €42,713 | €30,818 | -€11,895 | -27.8% |
| Accrued charges and deferred income | 492/3 | €4,000 | €5,000 | +€1,000 | +25.0% |
| Remuneration, social security and pensions | 62 | €38,126 | €39,432 | +€1,306 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,376 | €25,591 | -€4,785 | -15.8% |
| Other operating charges | 640/8 | €2,465 | €2,039 | -€426 | -17.3% |
| Gross operating margin | 9900 | €68,706 | €81,560 | +€12,854 | +18.7% |
| Operating profit (loss) | 9901 | -€2,261 | €14,498 | +€16,759 | |
| Financial income | 75/76B | €200 | €178 | -€22 | -11.0% |
| Recurring financial income | 75 | €200 | €178 | -€22 | -11.0% |
| Financial charges | 65/66B | €2,811 | €2,389 | -€423 | -15.0% |
| Recurring financial charges | 65 | €2,811 | €2,389 | -€423 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,872 | €12,288 | +€17,160 | |
| Income taxes | 67/77 | €128 | €2,291 | +€2,163 | +1,690% |
| Profit (loss) for the period | 9904 | -€5,000 | €9,996 | +€14,996 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,000 | €9,996 | +€14,996 |
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 22 October 2026 via checked.be.