CANDIDUS: 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.
CANDIDUS
Largest movements
- Tangible fixed assets -€19,390
down €19,390 (-7.4%), from €260,651 to €241,262
of which Land and buildings: -€15,910
- Receivables within one year +€14,898
up €14,898 (+342.0%), from €4,356 to €19,254
of which Trade receivables: +€14,850
- Other debts +€26,121
up €26,121 (+256.9%), from €10,170 to €36,291
- Debts after one year -€19,584
down €19,584 (-9.9%), from €198,035 to €178,452
- Profit (loss) carried forward -€13,202
down €13,202 (-66.9%), from -€19,727 to -€32,929
- Gross operating margin -€17,501
down €17,501 (-61.0%), from €28,682 to €11,181
- Other operating charges -€917
down €917 (-31.2%), from €2,938 to €2,021
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 | €270,149 | €264,546 | -€5,603 | -2.1% |
| Fixed assets | 21/28 | €260,651 | €241,262 | -€19,390 | -7.4% |
| Tangible fixed assets | 22/27 | €260,651 | €241,262 | -€19,390 | -7.4% |
| Land and buildings | 22 | €245,223 | €229,313 | -€15,910 | -6.5% |
| Plant, machinery and equipment | 23 | €1,639 | €201 | -€1,438 | -87.8% |
| Furniture and vehicles | 24 | €981 | €404 | -€577 | -58.8% |
| Other tangible fixed assets | 26 | €12,809 | €11,344 | -€1,465 | -11.4% |
| Current assets | 29/58 | €9,498 | €23,284 | +€13,786 | +145.1% |
| Amounts receivable within one year | 40/41 | €4,356 | €19,254 | +€14,898 | +342.0% |
| Trade receivables | 40 | €4,356 | €19,206 | +€14,850 | +340.9% |
| Other amounts receivable | 41 | €0 | €48 | +€48 | |
| Cash at bank and in hand | 54/58 | €5,142 | €4,031 | -€1,112 | -21.6% |
| Total equity and liabilities | 10/49 | €270,149 | €264,546 | -€5,603 | -2.1% |
| Equity | 10/15 | €38,018 | €24,816 | -€13,202 | -34.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,545 | €51,545 | = | 0.0% |
| Distributable reserves | 133 | €51,545 | €51,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,727 | -€32,929 | -€13,202 | -66.9% |
| Amounts payable | 17/49 | €232,131 | €239,730 | +€7,599 | +3.3% |
| Amounts payable after more than one year | 17 | €198,035 | €178,452 | -€19,584 | -9.9% |
| Financial debts | 170/4 | €198,035 | €178,452 | -€19,584 | -9.9% |
| Amounts payable within one year | 42/48 | €34,096 | €61,278 | +€27,182 | +79.7% |
| Current portion of amounts payable after more than one year | 42 | €19,343 | €19,584 | +€241 | +1.2% |
| Trade debts | 44 | €1,712 | €583 | -€1,129 | -65.9% |
| Suppliers | 440/4 | €1,712 | €583 | -€1,129 | -65.9% |
| Taxes, remuneration and social security | 45 | €2,871 | €4,821 | +€1,949 | +67.9% |
| Taxes | 450/3 | €2,871 | €4,821 | +€1,949 | +67.9% |
| Other amounts payable | 47/48 | €10,170 | €36,291 | +€26,121 | +256.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,553 | €19,390 | -€164 | -0.8% |
| Other operating charges | 640/8 | €2,938 | €2,021 | -€917 | -31.2% |
| Gross operating margin | 9900 | €28,682 | €11,181 | -€17,501 | -61.0% |
| Operating profit (loss) | 9901 | €6,191 | -€10,230 | -€16,421 | |
| Financial income | 75/76B | €0 | €10 | +€10 | +50950.0% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +50950.0% |
| Financial charges | 65/66B | €3,047 | €2,841 | -€205 | -6.7% |
| Recurring financial charges | 65 | €3,047 | €2,841 | -€205 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €3,144 | -€13,061 | -€16,205 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €3,004 | -€13,202 | -€16,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,004 | -€13,202 | -€16,207 |
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 1 October 2026 via checked.be.