Sniper Projects: 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.
Sniper Projects
Largest movements
- Cash +€26,726
up €26,726 (+978%), from €2,733 to €29,458
mainly Net result for the year (+€282,627) and Investment in fixed assets (net) (+€13,335)
- Financial fixed assets -€13,335
down €13,335 (-100%), from €13,335 to €0
- Deferred charges and accrued income +€12,626
up €12,626 (+13.6%), from €92,988 to €105,613
- Other debts -€251,889
down €251,889 (-47.1%), from €534,725 to €282,836
- Reserves +€189,793
up €189,793 (+2,531%), from €7,500 to €197,293
- Profit (loss) carried forward +€92,834
up €92,834, from -€92,834 to €0
- Financial income +€304,025
up €304,025 (+2,354%), from €12,917 to €316,942
of which Non-recurring financial income: +€304,316
- Gross operating margin -€35,836
down €35,836, from €2,199 to -€33,637
- Taxes -€3,812
down €3,812 (-100%), from €3,812 to €0
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 | €528,203 | €558,985 | +€30,782 | +5.8% |
| Fixed assets | 21/28 | €13,335 | €0 | -€13,335 | -100% |
| Financial fixed assets | 28 | €13,335 | €0 | -€13,335 | -100% |
| Current assets | 29/58 | €514,868 | €558,985 | +€44,117 | +8.6% |
| Amounts receivable within one year | 40/41 | €419,147 | €423,913 | +€4,766 | +1.1% |
| Trade receivables | 40 | €0 | €4,183 | +€4,183 | |
| Other amounts receivable | 41 | €419,147 | €419,730 | +€583 | +0.1% |
| Cash at bank and in hand | 54/58 | €2,733 | €29,458 | +€26,726 | +978% |
| Deferred charges and accrued income | 490/1 | €92,988 | €105,613 | +€12,626 | +13.6% |
| Total equity and liabilities | 10/49 | €528,203 | €558,985 | +€30,782 | +5.8% |
| Equity | 10/15 | -€10,334 | €272,293 | +€282,627 | |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €197,293 | +€189,793 | +2,531% |
| Distributable reserves | 133 | €7,500 | €197,293 | +€189,793 | +2,531% |
| Profit (loss) carried forward | 14 | -€92,834 | €0 | +€92,834 | |
| Amounts payable | 17/49 | €538,537 | €286,692 | -€251,845 | -46.8% |
| Amounts payable within one year | 42/48 | €538,537 | €286,692 | -€251,845 | -46.8% |
| Trade debts | 44 | - | €3,857 | +€3,857 | |
| Suppliers | 440/4 | - | €3,857 | +€3,857 | |
| Taxes, remuneration and social security | 45 | €3,812 | €0 | -€3,812 | -100% |
| Taxes | 450/3 | €3,812 | €0 | -€3,812 | -100% |
| Other amounts payable | 47/48 | €534,725 | €282,836 | -€251,889 | -47.1% |
| Other operating charges | 640/8 | €670 | €520 | -€151 | -22.5% |
| Gross operating margin | 9900 | €2,199 | -€33,637 | -€35,836 | |
| Operating profit (loss) | 9901 | €1,529 | -€34,157 | -€35,686 | |
| Financial income | 75/76B | €12,917 | €316,942 | +€304,025 | +2,354% |
| Recurring financial income | 75 | €12,917 | €12,626 | -€291 | -2.3% |
| Non-recurring financial income | 76B | - | €304,316 | +€304,316 | |
| Financial charges | 65/66B | €161 | €158 | -€3 | -1.9% |
| Recurring financial charges | 65 | €161 | €158 | -€3 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €14,285 | €282,627 | +€268,342 | +1,878% |
| Income taxes | 67/77 | €3,812 | €0 | -€3,812 | -100% |
| Profit (loss) for the period | 9904 | €10,473 | €282,627 | +€272,154 | +2,599% |
| Profit (loss) for the period to be appropriated | 9905 | €10,473 | €282,627 | +€272,154 | +2,599% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.