Candelaria: 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.
Candelaria
Largest movements
- Cash +€69,156
up €69,156 (+626%), from €11,054 to €80,211
mainly Net result for the year (+€82,389) and Depreciation (+€4,882)
- Current investments +€8,000
new in 2025: €8,000
- Receivables within one year -€2,961
down €2,961 (-9.8%), from €30,076 to €27,115
of which Trade receivables: -€4,877
- Tangible fixed assets +€1,689
up €1,689 (+8.4%), from €20,181 to €21,870
of which Furniture and vehicles: +€1,603
- Profit (loss) carried forward +€82,389
up €82,389 (+229%), from €35,926 to €118,315
- Tax, wage and social debts -€4,561
down €4,561 (-23.1%), from €19,786 to €15,225
- Trade debts -€1,895
down €1,895 (-72.9%), from €2,599 to €704
- Gross operating margin +€66,255
up €66,255 (+144%), from €45,907 to €112,162
- Taxes +€13,978
up €13,978 (+147%), from €9,490 to €23,468
- Depreciation +€4,405
up €4,405 (+923%), from €477 to €4,882
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 | €61,311 | €138,142 | +€76,831 | +125% |
| Fixed assets | 21/28 | €20,181 | €22,570 | +€2,389 | +11.8% |
| Tangible fixed assets | 22/27 | €20,181 | €21,870 | +€1,689 | +8.4% |
| Plant, machinery and equipment | 23 | €2,615 | €2,701 | +€86 | +3.3% |
| Furniture and vehicles | 24 | €17,566 | €19,169 | +€1,603 | +9.1% |
| Financial fixed assets | 28 | - | €700 | +€700 | |
| Current assets | 29/58 | €41,130 | €115,572 | +€74,442 | +181% |
| Amounts receivable within one year | 40/41 | €30,076 | €27,115 | -€2,961 | -9.8% |
| Trade receivables | 40 | €28,260 | €23,383 | -€4,877 | -17.3% |
| Other amounts receivable | 41 | €1,816 | €3,731 | +€1,916 | +106% |
| Current investments | 50/53 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €11,054 | €80,211 | +€69,156 | +626% |
| Deferred charges and accrued income | 490/1 | - | €246 | +€246 | |
| Total equity and liabilities | 10/49 | €61,311 | €138,142 | +€76,831 | +125% |
| Equity | 10/15 | €38,926 | €121,315 | +€82,389 | +212% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,926 | €118,315 | +€82,389 | +229% |
| Amounts payable | 17/49 | €22,385 | €16,827 | -€5,558 | -24.8% |
| Amounts payable within one year | 42/48 | €22,385 | €16,827 | -€5,558 | -24.8% |
| Trade debts | 44 | €2,599 | €704 | -€1,895 | -72.9% |
| Suppliers | 440/4 | €2,599 | €704 | -€1,895 | -72.9% |
| Taxes, remuneration and social security | 45 | €19,786 | €15,225 | -€4,561 | -23.1% |
| Taxes | 450/3 | €19,786 | €15,225 | -€4,561 | -23.1% |
| Other amounts payable | 47/48 | - | €898 | +€898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €477 | €4,882 | +€4,405 | +923% |
| Other operating charges | 640/8 | - | €368 | +€368 | |
| Non-recurring operating charges | 66A | - | €1,331 | +€1,331 | |
| Gross operating margin | 9900 | €45,907 | €112,162 | +€66,255 | +144% |
| Operating profit (loss) | 9901 | €45,430 | €105,582 | +€60,152 | +132% |
| Financial income | 75/76B | €1 | €360 | +€359 | +59,908% |
| Recurring financial income | 75 | €1 | €360 | +€359 | +59,908% |
| Financial charges | 65/66B | €15 | €84 | +€69 | +463% |
| Recurring financial charges | 65 | €15 | €84 | +€69 | +463% |
| Profit (loss) for the period before taxes | 9903 | €45,415 | €105,858 | +€60,442 | +133% |
| Income taxes | 67/77 | €9,490 | €23,468 | +€13,978 | +147% |
| Profit (loss) for the period | 9904 | €35,926 | €82,389 | +€46,464 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €35,926 | €82,389 | +€46,464 | +129% |
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 1 November 2026 via checked.be.