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SNO: 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.

What changed

SNO

BE 0786.685.539
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€8,413
2024 · -€2,658-€5,756
Equity
-€43,073
2024 · -€34,660-€8,413
Cash
€88
2024 · €863-€775
Balance sheet total
€10,835
2024 · €23,766-€12,931

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€6,801

    down €6,801 (-66.8%), from €10,178 to €3,377

    of which Other amounts receivable: -€3,984

  • Tangible fixed assets -€5,039

    down €5,039 (-40.6%), from €12,410 to €7,371

    of which Plant, machinery and equipment: -€3,872

  • Cash -€775

    down €775 (-89.8%), from €863 to €88

    mainly Net result for the year (-€8,413) and Trade debts (-€3,525)

  • Financial fixed assets -€316

    no longer reported in 2025 (was €316)

Equity and liabilities
  • Profit (loss) carried forward -€8,413

    down €8,413 (-15.4%), from -€54,660 to -€63,073

  • Trade debts -€3,525

    down €3,525 (-40.9%), from €8,625 to €5,101

  • Other debts -€993

    down €993 (-2.0%), from €49,800 to €48,807

Income statement
  • Gross operating margin -€38,503

    down €38,503, from €35,887 to -€2,617

  • Staff costs -€31,635

    down €31,635 (-99.7%), from €31,728 to €93

  • Financial charges -€1,225

    down €1,225 (-88.2%), from €1,390 to €165

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€2,658
Gross operating margin -€38,503
Staff costs +€31,635
Other operating charges -€113
Financial charges +€1,225
Result 2025 -€8,413

Cash bridge derived

cash 2024 to 2025

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.

From operations -€1,091
Investment +€316
Financing €0
Cash 2024 €863
Net result for the year -€8,413
Depreciation +€5,039
Receivables within one year +€6,801
Trade debts -€3,525
Other debts -€993
Investment in fixed assets (net) +€316
Cash 2025 €88
Every line side by side 30 lines
Line Code 2024 2025 Change %
Total assets 20/58 €23,766 €10,835 -€12,931 -54.4%
Fixed assets 21/28 €12,726 €7,371 -€5,355 -42.1%
Tangible fixed assets 22/27 €12,410 €7,371 -€5,039 -40.6%
Plant, machinery and equipment 23 €9,590 €5,718 -€3,872 -40.4%
Furniture and vehicles 24 €2,820 €1,653 -€1,167 -41.4%
Financial fixed assets 28 €316 - -€316
Current assets 29/58 €11,041 €3,465 -€7,576 -68.6%
Amounts receivable within one year 40/41 €10,178 €3,377 -€6,801 -66.8%
Trade receivables 40 €5,641 €2,824 -€2,817 -49.9%
Other amounts receivable 41 €4,537 €553 -€3,984 -87.8%
Cash at bank and in hand 54/58 €863 €88 -€775 -89.8%
Total equity and liabilities 10/49 €23,766 €10,835 -€12,931 -54.4%
Equity 10/15 -€34,660 -€43,073 -€8,413 -24.3%
Contributions 10/11 €20,000 €20,000 = 0.0%
Profit (loss) carried forward 14 -€54,660 -€63,073 -€8,413 -15.4%
Amounts payable 17/49 €58,426 €53,908 -€4,518 -7.7%
Amounts payable within one year 42/48 €58,426 €53,908 -€4,518 -7.7%
Trade debts 44 €8,625 €5,101 -€3,525 -40.9%
Suppliers 440/4 €8,625 €5,101 -€3,525 -40.9%
Other amounts payable 47/48 €49,800 €48,807 -€993 -2.0%
Remuneration, social security and pensions 62 €31,728 €93 -€31,635 -99.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,039 €5,039 = 0.0%
Other operating charges 640/8 €387 €500 +€113 +29.1%
Gross operating margin 9900 €35,887 -€2,617 -€38,503
Operating profit (loss) 9901 -€1,268 -€8,249 -€6,981 -550.6%
Financial charges 65/66B €1,390 €165 -€1,225 -88.2%
Recurring financial charges 65 €1,390 €165 -€1,225 -88.2%
Profit (loss) for the period before taxes 9903 -€2,658 -€8,413 -€5,756 -216.6%
Profit (loss) for the period 9904 -€2,658 -€8,413 -€5,756 -216.6%
Profit (loss) for the period to be appropriated 9905 -€2,658 -€8,413 -€5,756 -216.6%

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 30 September 2026 via checked.be.