CANDELA: 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.
CANDELA
Largest movements
- Receivables within one year -€1,771
down €1,771 (-83.4%), from €2,124 to €353
of which Trade receivables: -€1,412
- Tangible fixed assets -€1,122
down €1,122 (-84.0%), from €1,335 to €213
of which Plant, machinery and equipment: -€793
- Cash +€1,052
up €1,052 (+301.7%), from €349 to €1,401
mainly Receivables within one year (+€1,771) and Net result for the year (+€1,128)
- Other debts -€2,173
down €2,173 (-5.8%), from €37,291 to €35,118
- Profit (loss) carried forward +€1,128
up €1,128 (+1.5%), from -€76,266 to -€75,138
- Trade debts -€1,078
down €1,078 (-52.0%), from €2,075 to €997
- Tax, wage and social debts +€292
up €292 (+68.5%), from €427 to €719
- Gross operating margin +€10,318
up €10,318, from -€6,892 to €3,426
- Depreciation -€619
down €619 (-35.6%), from €1,740 to €1,122
- Other operating charges +€442
up €442 (+292.5%), from €151 to €593
- Financial charges -€198
down €198 (-36.0%), from €550 to €352
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 | €4,119 | €2,288 | -€1,831 | -44.5% |
| Fixed assets | 21/28 | €1,435 | €313 | -€1,122 | -78.2% |
| Tangible fixed assets | 22/27 | €1,335 | €213 | -€1,122 | -84.0% |
| Plant, machinery and equipment | 23 | €1,006 | €213 | -€793 | -78.8% |
| Furniture and vehicles | 24 | €328 | - | -€328 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €2,684 | €1,975 | -€709 | -26.4% |
| Amounts receivable within one year | 40/41 | €2,124 | €353 | -€1,771 | -83.4% |
| Trade receivables | 40 | €1,757 | €344 | -€1,412 | -80.4% |
| Other amounts receivable | 41 | €367 | €9 | -€359 | -97.6% |
| Cash at bank and in hand | 54/58 | €349 | €1,401 | +€1,052 | +301.7% |
| Deferred charges and accrued income | 490/1 | €211 | €220 | +€9 | +4.4% |
| Total equity and liabilities | 10/49 | €4,119 | €2,288 | -€1,831 | -44.5% |
| Equity | 10/15 | -€35,674 | -€34,546 | +€1,128 | +3.2% |
| Contributions | 10/11 | €40,592 | €40,592 | = | 0.0% |
| Outside capital | 11 | €40,592 | €40,592 | = | 0.0% |
| Other | 1109/19 | €40,592 | €40,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,266 | -€75,138 | +€1,128 | +1.5% |
| Amounts payable | 17/49 | €39,793 | €36,834 | -€2,959 | -7.4% |
| Amounts payable within one year | 42/48 | €39,793 | €36,834 | -€2,959 | -7.4% |
| Trade debts | 44 | €2,075 | €997 | -€1,078 | -52.0% |
| Suppliers | 440/4 | €2,075 | €997 | -€1,078 | -52.0% |
| Taxes, remuneration and social security | 45 | €427 | €719 | +€292 | +68.5% |
| Taxes | 450/3 | €427 | €719 | +€292 | +68.5% |
| Other amounts payable | 47/48 | €37,291 | €35,118 | -€2,173 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,740 | €1,122 | -€619 | -35.6% |
| Other operating charges | 640/8 | €151 | €593 | +€442 | +292.5% |
| Gross operating margin | 9900 | -€6,892 | €3,426 | +€10,318 | |
| Operating profit (loss) | 9901 | -€8,783 | €1,711 | +€10,494 | |
| Financial charges | 65/66B | €550 | €352 | -€198 | -36.0% |
| Recurring financial charges | 65 | €550 | €352 | -€198 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,333 | €1,359 | +€10,692 | |
| Income taxes | 67/77 | €220 | €231 | +€11 | +5.1% |
| Profit (loss) for the period | 9904 | -€9,553 | €1,128 | +€10,681 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,553 | €1,128 | +€10,681 |
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 6 October 2026 via checked.be.