SNACK 5 ETOILES: 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.
SNACK 5 ETOILES
Largest movements
- Receivables within one year -€38,464
down €38,464 (-45.1%), from €85,293 to €46,829
of which Other amounts receivable: -€33,610
- Cash +€25,010
up €25,010 (+181%), from €13,782 to €38,793
mainly Receivables within one year (+€38,464) and Stocks and contracts (+€7,550)
- Tangible fixed assets +€10,694
up €10,694 (+61.2%), from €17,470 to €28,163
of which Plant, machinery and equipment: +€11,473
- Stocks and contracts -€7,550
down €7,550 (-100%), from €7,550 to €0
- Deferred charges and accrued income -€4,431
down €4,431 (-100%), from €4,431 to €0
- Trade debts -€8,080
down €8,080 (-14.4%), from €55,942 to €47,862
- Tax, wage and social debts -€7,737
down €7,737 (-19.1%), from €40,492 to €32,755
of which Taxes: -€4,511
- Staff costs +€37,464
up €37,464 (+60.5%), from €61,947 to €99,411
- Taxes -€5,668
down €5,668 (-70.6%), from €8,030 to €2,363
- Financial income +€2,934
up €2,934 (+22,113%), from €13 to €2,948
- Other operating charges -€1,955
down €1,955 (-52.7%), from €3,709 to €1,754
- Depreciation -€1,760
down €1,760 (-39.1%), from €4,499 to €2,739
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 | €135,087 | €120,346 | -€14,741 | -10.9% |
| Fixed assets | 21/28 | €24,030 | €34,724 | +€10,694 | +44.5% |
| Tangible fixed assets | 22/27 | €17,470 | €28,163 | +€10,694 | +61.2% |
| Land and buildings | 22 | - | €3,317 | +€3,317 | |
| Plant, machinery and equipment | 23 | €11,859 | €23,333 | +€11,473 | +96.7% |
| Furniture and vehicles | 24 | €4,862 | €1,514 | -€3,349 | -68.9% |
| Other tangible fixed assets | 26 | €748 | €0 | -€748 | -100% |
| Financial fixed assets | 28 | €6,561 | €6,561 | = | 0.0% |
| Current assets | 29/58 | €111,056 | €85,622 | -€25,434 | -22.9% |
| Stocks and contracts in progress | 3 | €7,550 | €0 | -€7,550 | -100% |
| Stocks | 30/36 | €7,550 | €0 | -€7,550 | -100% |
| Amounts receivable within one year | 40/41 | €85,293 | €46,829 | -€38,464 | -45.1% |
| Trade receivables | 40 | €19,874 | €15,020 | -€4,854 | -24.4% |
| Other amounts receivable | 41 | €65,419 | €31,809 | -€33,610 | -51.4% |
| Cash at bank and in hand | 54/58 | €13,782 | €38,793 | +€25,010 | +181% |
| Deferred charges and accrued income | 490/1 | €4,431 | €0 | -€4,431 | -100% |
| Total equity and liabilities | 10/49 | €135,087 | €120,346 | -€14,741 | -10.9% |
| Equity | 10/15 | €36,740 | €37,816 | +€1,076 | +2.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,740 | €32,816 | +€1,076 | +3.4% |
| Amounts payable | 17/49 | €98,347 | €82,530 | -€15,817 | -16.1% |
| Amounts payable within one year | 42/48 | €98,347 | €82,530 | -€15,817 | -16.1% |
| Trade debts | 44 | €55,942 | €47,862 | -€8,080 | -14.4% |
| Suppliers | 440/4 | €55,942 | €47,862 | -€8,080 | -14.4% |
| Taxes, remuneration and social security | 45 | €40,492 | €32,755 | -€7,737 | -19.1% |
| Taxes | 450/3 | €26,533 | €22,022 | -€4,511 | -17.0% |
| Remuneration and social security | 454/9 | €13,959 | €10,733 | -€3,225 | -23.1% |
| Other amounts payable | 47/48 | €1,913 | €1,913 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €61,947 | €99,411 | +€37,464 | +60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,499 | €2,739 | -€1,760 | -39.1% |
| Other operating charges | 640/8 | €3,709 | €1,754 | -€1,955 | -52.7% |
| Non-recurring operating charges | 66A | - | €8,527 | +€8,527 | |
| Gross operating margin | 9900 | €119,355 | €120,409 | +€1,054 | +0.9% |
| Operating profit (loss) | 9901 | €49,201 | €7,979 | -€41,221 | -83.8% |
| Financial income | 75/76B | €13 | €2,948 | +€2,934 | +22,113% |
| Recurring financial income | 75 | €13 | €2,948 | +€2,934 | +22,113% |
| Financial charges | 65/66B | €9,234 | €7,488 | -€1,745 | -18.9% |
| Recurring financial charges | 65 | €9,234 | €7,488 | -€1,745 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €39,980 | €3,439 | -€36,542 | -91.4% |
| Income taxes | 67/77 | €8,030 | €2,363 | -€5,668 | -70.6% |
| Profit (loss) for the period | 9904 | €31,950 | €1,076 | -€30,874 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,950 | €1,076 | -€30,874 | -96.6% |
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 21 October 2026 via checked.be.