Wapi Snacking: 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.
Wapi Snacking
Largest movements
- Financial fixed assets +€20,000
up €20,000 (+714.3%), from €2,800 to €22,800
- Formation expenses -€15,000
down €15,000 (-10.2%), from €147,411 to €132,411
- Stocks and contracts -€10,066
down €10,066 (-70.0%), from €14,386 to €4,320
- Cash -€7,238
down €7,238 (-60.8%), from €11,913 to €4,675
mainly Net result for the year (-€27,848) and Investment in fixed assets (net) (-€19,087)
- Tangible fixed assets +€2,201
up €2,201 (+26.5%), from €8,314 to €10,515
- Total equity and liabilities -€9,374
down €9,374 (-5.0%), from €185,710 to €176,336
of which Equity: -€32,022
- Staff costs +€44,025
up €44,025 (+41.3%), from €106,596 to €150,621
- Gross operating margin +€6,495
up €6,495 (+5.0%), from €130,755 to €137,250
- Financial charges -€6,390
down €6,390 (-71.0%), from €9,000 to €2,610
- Taxes -€3,248
down €3,248 (-100.0%), from €3,248 to €0
- Depreciation +€2,783
up €2,783 (+30.6%), from €9,103 to €11,886
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 | €185,710 | €176,336 | -€9,374 | -5.0% |
| Formation expenses | 20 | €147,411 | €132,411 | -€15,000 | -10.2% |
| Fixed assets | 21/28 | €11,114 | €33,315 | +€22,201 | +199.8% |
| Tangible fixed assets | 22/27 | €8,314 | €10,515 | +€2,201 | +26.5% |
| Plant, machinery and equipment | 23 | €8,314 | €10,515 | +€2,201 | +26.5% |
| Financial fixed assets | 28 | €2,800 | €22,800 | +€20,000 | +714.3% |
| Current assets | 29/58 | €27,185 | €10,609 | -€16,575 | -61.0% |
| Stocks and contracts in progress | 3 | €14,386 | €4,320 | -€10,066 | -70.0% |
| Stocks | 30/36 | €14,386 | €4,320 | -€10,066 | -70.0% |
| Amounts receivable within one year | 40/41 | €864 | €1,592 | +€728 | +84.3% |
| Trade receivables | 40 | €404 | €848 | +€444 | +109.8% |
| Other amounts receivable | 41 | €460 | €744 | +€285 | +61.9% |
| Cash at bank and in hand | 54/58 | €11,913 | €4,675 | -€7,238 | -60.8% |
| Deferred charges and accrued income | 490/1 | €22 | €22 | +€1 | +3.2% |
| Total equity and liabilities | 10/49 | €185,710 | €176,336 | -€9,374 | -5.0% |
| Equity | 10/15 | €13,620 | -€18,401 | -€32,022 | |
| Contributions | 10/11 | €5,050 | €5,050 | = | 0.0% |
| Reserves | 13 | €8,570 | €4,397 | -€4,174 | -48.7% |
| Distributable reserves | 133 | €8,570 | €4,397 | -€4,174 | -48.7% |
| Profit (loss) carried forward | 14 | - | -€27,848 | -€27,848 | |
| Amounts payable | 17/49 | €176,264 | €194,737 | +€18,474 | +10.5% |
| Amounts payable after more than one year | 17 | €84,510 | €68,453 | -€16,057 | -19.0% |
| Financial debts | 170/4 | €84,510 | €68,453 | -€16,057 | -19.0% |
| Amounts payable within one year | 42/48 | €87,580 | €126,284 | +€38,704 | +44.2% |
| Current portion of amounts payable after more than one year | 42 | €8,321 | €11,349 | +€3,028 | +36.4% |
| Trade debts | 44 | €3,018 | €11,175 | +€8,157 | +270.3% |
| Suppliers | 440/4 | €3,018 | €11,175 | +€8,157 | +270.3% |
| Taxes, remuneration and social security | 45 | €18,834 | €7,062 | -€11,773 | -62.5% |
| Taxes | 450/3 | €11,151 | €1,683 | -€9,468 | -84.9% |
| Remuneration and social security | 454/9 | €7,683 | €5,379 | -€2,305 | -30.0% |
| Other amounts payable | 47/48 | €57,407 | €96,698 | +€39,291 | +68.4% |
| Accrued charges and deferred income | 492/3 | €5,739 | €0 | -€5,739 | -100.0% |
| Remuneration, social security and pensions | 62 | €106,596 | €150,621 | +€44,025 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,103 | €11,886 | +€2,783 | +30.6% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100.0% |
| Gross operating margin | 9900 | €130,755 | €137,250 | +€6,495 | +5.0% |
| Operating profit (loss) | 9901 | €20,744 | -€25,258 | -€46,002 | |
| Financial income | 75/76B | €74 | €20 | -€54 | -73.4% |
| Recurring financial income | 75 | €74 | €20 | -€54 | -73.4% |
| Financial charges | 65/66B | €9,000 | €2,610 | -€6,390 | -71.0% |
| Recurring financial charges | 65 | €9,000 | €2,610 | -€6,390 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €11,818 | -€27,848 | -€39,666 | |
| Income taxes | 67/77 | €3,248 | €0 | -€3,248 | -100.0% |
| Profit (loss) for the period | 9904 | €8,570 | -€27,848 | -€36,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,570 | -€27,848 | -€36,418 |
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 9 October 2026 via checked.be.