SNAP POINT MANAGEMENT: 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.
SNAP POINT MANAGEMENT
Largest movements
- Tangible fixed assets -€13,739
down €13,739 (-3.5%), from €391,208 to €377,469
of which Land and buildings: -€12,396
- Debts after one year -€18,503
down €18,503 (-9.0%), from €204,640 to €186,137
- Gross operating margin +€7,814
up €7,814 (+59.4%), from €13,159 to €20,973
- Financial charges -€611
down €611 (-7.6%), from €8,012 to €7,401
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.
Cash bridge derived
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 | €412,823 | €396,295 | -€16,528 | -4.0% |
| Fixed assets | 21/28 | €391,208 | €377,469 | -€13,739 | -3.5% |
| Tangible fixed assets | 22/27 | €391,208 | €377,469 | -€13,739 | -3.5% |
| Land and buildings | 22 | €388,291 | €375,895 | -€12,396 | -3.2% |
| Plant, machinery and equipment | 23 | €2,917 | €1,574 | -€1,343 | -46.0% |
| Current assets | 29/58 | €21,614 | €18,825 | -€2,789 | -12.9% |
| Amounts receivable within one year | 40/41 | €14,454 | €12,615 | -€1,839 | -12.7% |
| Trade receivables | 40 | €13,229 | €10,208 | -€3,021 | -22.8% |
| Other amounts receivable | 41 | €1,225 | €2,407 | +€1,182 | +96.5% |
| Cash at bank and in hand | 54/58 | €7,161 | €6,211 | -€950 | -13.3% |
| Total equity and liabilities | 10/49 | €412,823 | €396,295 | -€16,528 | -4.0% |
| Equity | 10/15 | €138,688 | €137,186 | -€1,502 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,700 | €6,700 | = | 0.0% |
| Distributable reserves | 133 | €6,700 | €6,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,788 | €124,286 | -€1,502 | -1.2% |
| Amounts payable | 17/49 | €274,135 | €259,109 | -€15,026 | -5.5% |
| Amounts payable after more than one year | 17 | €204,640 | €186,137 | -€18,503 | -9.0% |
| Financial debts | 170/4 | €204,640 | €186,137 | -€18,503 | -9.0% |
| Amounts payable within one year | 42/48 | €68,853 | €72,382 | +€3,530 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €17,913 | €18,503 | +€591 | +3.3% |
| Financial debts | 43 | €1,467 | €1,515 | +€48 | +3.3% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €1,467 | €1,515 | +€48 | +3.3% |
| Trade debts | 44 | €4,785 | €5,246 | +€461 | +9.6% |
| Suppliers | 440/4 | €4,785 | €5,246 | +€461 | +9.6% |
| Other amounts payable | 47/48 | €44,689 | €47,118 | +€2,429 | +5.4% |
| Accrued charges and deferred income | 492/3 | €642 | €590 | -€52 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,739 | €13,739 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,295 | €1,335 | +€40 | +3.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €13,159 | €20,973 | +€7,814 | +59.4% |
| Operating profit (loss) | 9901 | -€1,874 | €5,899 | +€7,773 | |
| Financial charges | 65/66B | €8,012 | €7,401 | -€611 | -7.6% |
| Recurring financial charges | 65 | €8,012 | €7,401 | -€611 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,886 | -€1,502 | +€8,384 | +84.8% |
| Profit (loss) for the period | 9904 | -€9,886 | -€1,502 | +€8,384 | +84.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,886 | -€1,502 | +€8,384 | +84.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.