S.N.I.P.: 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.
S.N.I.P.
Largest movements
- Tangible fixed assets -€6,116
no longer reported in 2025 (was €6,116)
- Trade debts -€37,366
no longer reported in 2025 (was €37,366)
of which Suppliers: -€36,326
- Other debts +€32,993
new in 2025: €32,993
- Depreciation -€8,383
no longer reported in 2025 (was €8,383)
- Financial charges +€7,032
up €7,032 (+4,935%), from €143 to €7,174
of which Non-recurring financial charges: +€6,969
- Gross operating margin -€4,342
down €4,342, from €342 to -€4,000
- Financial income +€1,079
up €1,079 (+9.7%), from €11,146 to €12,225
of which Non-recurring financial income: +€1,179
- Taxes -€370
down €370 (-50.3%), from €734 to €365
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 | €204,796 | €200,410 | -€4,386 | -2.1% |
| Fixed assets | 21/28 | €6,116 | - | -€6,116 | |
| Tangible fixed assets | 22/27 | €6,116 | - | -€6,116 | |
| Furniture and vehicles | 24 | €6,116 | - | -€6,116 | |
| Current assets | 29/58 | €198,680 | €200,410 | +€1,730 | +0.9% |
| Amounts receivable within one year | 40/41 | €198,675 | €200,284 | +€1,609 | +0.8% |
| Trade receivables | 40 | €9,111 | €1,135 | -€7,976 | -87.5% |
| Other amounts receivable | 41 | €189,564 | €199,149 | +€9,585 | +5.1% |
| Cash at bank and in hand | 54/58 | €5 | €126 | +€121 | +2,417% |
| Total equity and liabilities | 10/49 | €204,796 | €200,410 | -€4,386 | -2.1% |
| Equity | 10/15 | €142,579 | €143,364 | +€784 | +0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,279 | €129,064 | +€784 | +0.6% |
| Amounts payable | 17/49 | €62,216 | €57,046 | -€5,170 | -8.3% |
| Amounts payable within one year | 42/48 | €62,153 | €56,981 | -€5,172 | -8.3% |
| Trade debts | 44 | €37,366 | - | -€37,366 | |
| Suppliers | 440/4 | €36,326 | - | -€36,326 | |
| Bills of exchange payable | 441 | €1,040 | - | -€1,040 | |
| Taxes, remuneration and social security | 45 | €24,786 | €23,988 | -€798 | -3.2% |
| Taxes | 450/3 | €24,786 | €23,988 | -€798 | -3.2% |
| Other amounts payable | 47/48 | - | €32,993 | +€32,993 | |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,383 | - | -€8,383 | |
| Other operating charges | 640/8 | €267 | - | -€267 | |
| Operating charges capitalised as restructuring costs | 649 | - | -€98 | -€98 | |
| Gross operating margin | 9900 | €342 | -€4,000 | -€4,342 | |
| Operating profit (loss) | 9901 | -€8,308 | -€3,902 | +€4,406 | +53.0% |
| Financial income | 75/76B | €11,146 | €12,225 | +€1,079 | +9.7% |
| Recurring financial income | 75 | €11,146 | €11,046 | -€99 | -0.9% |
| Non-recurring financial income | 76B | - | €1,179 | +€1,179 | |
| Financial charges | 65/66B | €143 | €7,174 | +€7,032 | +4,935% |
| Recurring financial charges | 65 | €143 | €205 | +€63 | +43.9% |
| Non-recurring financial charges | 66B | - | €6,969 | +€6,969 | |
| Profit (loss) for the period before taxes | 9903 | €2,695 | €1,149 | -€1,546 | -57.4% |
| Income taxes | 67/77 | €734 | €365 | -€370 | -50.3% |
| Profit (loss) for the period | 9904 | €1,961 | €784 | -€1,176 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,961 | €784 | -€1,176 | -60.0% |
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 30 October 2026 via checked.be.