SNOWLEMON: 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.
SNOWLEMON
Largest movements
- Cash -€18,563
down €18,563 (-47.5%), from €39,079 to €20,516
mainly Contributions, distributions and other (-€22,897) and Investment in fixed assets (net) (-€7,762)
- Receivables within one year +€5,544
up €5,544 (+57.9%), from €9,579 to €15,123
of which Trade receivables: +€3,235
- Tangible fixed assets -€3,592
down €3,592 (-15.1%), from €23,769 to €20,177
of which Furniture and vehicles: -€7,152
- Deferred charges and accrued income +€2,206
up €2,206 (+100%), from €2,202 to €4,407
- Reserves -€16,567
down €16,567 (-26.1%), from €63,439 to €46,872
of which Distributable reserves: -€16,567
- Other debts +€1,924
up €1,924 (+10,293%), from €19 to €1,942
- Gross operating margin -€14,084
down €14,084 (-34.6%), from €40,688 to €26,605
- Taxes -€4,369
down €4,369 (-54.2%), from €8,060 to €3,691
- Depreciation +€2,200
up €2,200 (+24.0%), from €9,153 to €11,354
- Financial charges +€1,116
up €1,116 (+31.0%), from €3,602 to €4,718
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 | €74,628 | €60,224 | -€14,404 | -19.3% |
| Fixed assets | 21/28 | €23,769 | €20,177 | -€3,592 | -15.1% |
| Tangible fixed assets | 22/27 | €23,769 | €20,177 | -€3,592 | -15.1% |
| Plant, machinery and equipment | 23 | €4,679 | €8,239 | +€3,560 | +76.1% |
| Furniture and vehicles | 24 | €19,090 | €11,938 | -€7,152 | -37.5% |
| Current assets | 29/58 | €50,859 | €40,047 | -€10,812 | -21.3% |
| Amounts receivable within one year | 40/41 | €9,579 | €15,123 | +€5,544 | +57.9% |
| Trade receivables | 40 | €9,579 | €12,814 | +€3,235 | +33.8% |
| Other amounts receivable | 41 | €0 | €2,309 | +€2,309 | |
| Cash at bank and in hand | 54/58 | €39,079 | €20,516 | -€18,563 | -47.5% |
| Deferred charges and accrued income | 490/1 | €2,202 | €4,407 | +€2,206 | +100% |
| Total equity and liabilities | 10/49 | €74,628 | €60,224 | -€14,404 | -19.3% |
| Equity | 10/15 | €69,639 | €53,072 | -€16,567 | -23.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,439 | €46,872 | -€16,567 | -26.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €63,439 | €46,872 | -€16,567 | -26.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,988 | €7,152 | +€2,164 | +43.4% |
| Amounts payable within one year | 42/48 | €4,588 | €6,752 | +€2,164 | +47.2% |
| Trade debts | 44 | €254 | €210 | -€43 | -17.1% |
| Suppliers | 440/4 | €254 | €210 | -€43 | -17.1% |
| Taxes, remuneration and social security | 45 | €4,316 | €4,599 | +€283 | +6.6% |
| Taxes | 450/3 | €2,516 | €2,799 | +€283 | +11.3% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €19 | €1,942 | +€1,924 | +10,293% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,153 | €11,354 | +€2,200 | +24.0% |
| Other operating charges | 640/8 | €723 | €513 | -€210 | -29.0% |
| Gross operating margin | 9900 | €40,688 | €26,605 | -€14,084 | -34.6% |
| Operating profit (loss) | 9901 | €30,812 | €14,738 | -€16,074 | -52.2% |
| Financial charges | 65/66B | €3,602 | €4,718 | +€1,116 | +31.0% |
| Recurring financial charges | 65 | €3,602 | €4,718 | +€1,116 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €27,210 | €10,020 | -€17,190 | -63.2% |
| Income taxes | 67/77 | €8,060 | €3,691 | -€4,369 | -54.2% |
| Profit (loss) for the period | 9904 | €19,151 | €6,329 | -€12,822 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,151 | €6,329 | -€12,822 | -67.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.