CANDEVA-JESANA: 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.
CANDEVA-JESANA
Largest movements
- Receivables within one year -€80,431
down €80,431 (-79.1%), from €101,747 to €21,316
- Trade debts -€60,681
down €60,681 (-81.5%), from €74,428 to €13,747
- Debts after one year -€25,000
down €25,000 (-35.7%), from €70,000 to €45,000
- Reserves +€9,113
up €9,113 (+13.1%), from €69,349 to €78,462
of which Distributable reserves: +€9,113
- Write-downs -€10,479
no longer reported in 2025 (was €10,479)
- Other operating charges +€4,361
up €4,361 (+74.7%), from €5,834 to €10,195
- Taxes +€2,762
up €2,762 (+163%), from €1,691 to €4,453
- Gross operating margin +€1,427
up €1,427 (+5.4%), from €26,602 to €28,029
- Financial charges -€894
down €894 (-17.3%), from €5,167 to €4,273
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 | €325,967 | €245,675 | -€80,292 | -24.6% |
| Fixed assets | 21/28 | €223,947 | €223,947 | -€0 | 0.0% |
| Financial fixed assets | 28 | €223,947 | €223,947 | -€0 | 0.0% |
| Current assets | 29/58 | €102,020 | €21,728 | -€80,292 | -78.7% |
| Amounts receivable within one year | 40/41 | €101,747 | €21,316 | -€80,431 | -79.1% |
| Trade receivables | 40 | €101,747 | €21,316 | -€80,431 | -79.1% |
| Cash at bank and in hand | 54/58 | €273 | €412 | +€139 | +51.0% |
| Total equity and liabilities | 10/49 | €325,967 | €245,675 | -€80,292 | -24.6% |
| Equity | 10/15 | €95,184 | €104,297 | +€9,113 | +9.6% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €69,349 | €78,462 | +€9,113 | +13.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €67,490 | €76,603 | +€9,113 | +13.5% |
| Profit (loss) carried forward | 14 | €7,243 | €7,243 | -€0 | 0.0% |
| Amounts payable | 17/49 | €230,783 | €141,378 | -€89,405 | -38.7% |
| Amounts payable after more than one year | 17 | €70,000 | €45,000 | -€25,000 | -35.7% |
| Financial debts | 170/4 | €70,000 | €45,000 | -€25,000 | -35.7% |
| Amounts payable within one year | 42/48 | €160,783 | €96,378 | -€64,405 | -40.1% |
| Trade debts | 44 | €74,428 | €13,747 | -€60,681 | -81.5% |
| Suppliers | 440/4 | €74,428 | €13,747 | -€60,681 | -81.5% |
| Taxes, remuneration and social security | 45 | €6,561 | €3,589 | -€2,972 | -45.3% |
| Taxes | 450/3 | €6,561 | €3,589 | -€2,972 | -45.3% |
| Other amounts payable | 47/48 | €79,794 | €79,042 | -€752 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | - | -€157 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,479 | - | -€10,479 | |
| Other operating charges | 640/8 | €5,834 | €10,195 | +€4,361 | +74.7% |
| Gross operating margin | 9900 | €26,602 | €28,029 | +€1,427 | +5.4% |
| Operating profit (loss) | 9901 | €10,132 | €17,834 | +€7,702 | +76.0% |
| Financial income | 75/76B | €104 | €4 | -€100 | -96.5% |
| Recurring financial income | 75 | €104 | €4 | -€100 | -96.5% |
| Financial charges | 65/66B | €5,167 | €4,273 | -€894 | -17.3% |
| Recurring financial charges | 65 | €5,167 | €4,273 | -€894 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €5,069 | €13,566 | +€8,497 | +168% |
| Income taxes | 67/77 | €1,691 | €4,453 | +€2,762 | +163% |
| Profit (loss) for the period | 9904 | €3,378 | €9,113 | +€5,735 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €3,378 | €9,113 | +€5,735 | +170% |
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 31 October 2026 via checked.be.