Brussels Candy: 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.
Brussels Candy
Largest movements
- Receivables within one year -€11,906
down €11,906 (-59.6%), from €19,962 to €8,057
of which Trade receivables: -€10,748
- Tangible fixed assets -€6,927
down €6,927 (-36.7%), from €18,878 to €11,950
of which Plant, machinery and equipment: -€6,562
- Cash -€3,263
down €3,263 (-48.7%), from €6,699 to €3,437
mainly Net result for the year (-€13,159) and Trade debts (-€10,177)
- Intangible fixed assets -€850
down €850 (-26.5%), from €3,212 to €2,362
- Stocks and contracts -€709
down €709 (-59.1%), from €1,199 to €490
- Profit (loss) carried forward -€13,159
down €13,159 (-27.4%), from -€48,089 to -€61,248
- Trade debts -€10,177
down €10,177 (-76.5%), from €13,296 to €3,119
- Gross operating margin +€22,880
up €22,880 (+85.0%), from -€26,921 to -€4,041
- Staff costs -€10,183
no longer reported in 2024 (was €10,183)
- Depreciation -€1,607
down €1,607 (-17.1%), from €9,384 to €7,777
- Other operating charges -€474
down €474 (-34.7%), from €1,367 to €893
- Financial income -€335
down €335 (-99.7%), from €337 to €1
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,531 | €28,531 | -€23,000 | -44.6% |
| Fixed assets | 21/28 | €22,090 | €14,313 | -€7,777 | -35.2% |
| Intangible fixed assets | 21 | €3,212 | €2,362 | -€850 | -26.5% |
| Tangible fixed assets | 22/27 | €18,878 | €11,950 | -€6,927 | -36.7% |
| Plant, machinery and equipment | 23 | €18,027 | €11,465 | -€6,562 | -36.4% |
| Furniture and vehicles | 24 | €851 | €485 | -€365 | -43.0% |
| Current assets | 29/58 | €29,441 | €14,218 | -€15,223 | -51.7% |
| Stocks and contracts in progress | 3 | €1,199 | €490 | -€709 | -59.1% |
| Stocks | 30/36 | €1,199 | €490 | -€709 | -59.1% |
| Amounts receivable within one year | 40/41 | €19,962 | €8,057 | -€11,906 | -59.6% |
| Trade receivables | 40 | €18,804 | €8,057 | -€10,748 | -57.2% |
| Other amounts receivable | 41 | €1,158 | - | -€1,158 | |
| Cash at bank and in hand | 54/58 | €6,699 | €3,437 | -€3,263 | -48.7% |
| Deferred charges and accrued income | 490/1 | €1,581 | €2,235 | +€654 | +41.4% |
| Total equity and liabilities | 10/49 | €51,531 | €28,531 | -€23,000 | -44.6% |
| Equity | 10/15 | -€45,089 | -€58,248 | -€13,159 | -29.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,089 | -€61,248 | -€13,159 | -27.4% |
| Amounts payable | 17/49 | €96,620 | €86,779 | -€9,842 | -10.2% |
| Amounts payable within one year | 42/48 | €96,620 | €86,779 | -€9,842 | -10.2% |
| Trade debts | 44 | €13,296 | €3,119 | -€10,177 | -76.5% |
| Suppliers | 440/4 | €13,296 | €3,119 | -€10,177 | -76.5% |
| Taxes, remuneration and social security | 45 | €584 | €485 | -€99 | -17.0% |
| Taxes | 450/3 | €184 | €485 | +€301 | +163.5% |
| Remuneration and social security | 454/9 | €400 | - | -€400 | |
| Other amounts payable | 47/48 | €82,741 | €83,175 | +€434 | +0.5% |
| Remuneration, social security and pensions | 62 | €10,183 | - | -€10,183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,384 | €7,777 | -€1,607 | -17.1% |
| Other operating charges | 640/8 | €1,367 | €893 | -€474 | -34.7% |
| Gross operating margin | 9900 | -€26,921 | -€4,041 | +€22,880 | +85.0% |
| Operating profit (loss) | 9901 | -€47,855 | -€12,710 | +€35,145 | +73.4% |
| Financial income | 75/76B | €337 | €1 | -€335 | -99.7% |
| Recurring financial income | 75 | €337 | €1 | -€335 | -99.7% |
| Financial charges | 65/66B | €570 | €449 | -€121 | -21.2% |
| Recurring financial charges | 65 | €570 | €449 | -€121 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€48,089 | -€13,159 | +€34,930 | +72.6% |
| Profit (loss) for the period | 9904 | -€48,089 | -€13,159 | +€34,930 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,089 | -€13,159 | +€34,930 | +72.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.