CANDIE: 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.
CANDIE
Largest movements
- Stocks and contracts +€17,939
up €17,939 (+48.7%), from €36,863 to €54,803
- Tangible fixed assets +€5,101
up €5,101 (+129.1%), from €3,950 to €9,051
of which Furniture and vehicles: +€5,791
- Cash +€1,871
up €1,871 (+15.6%), from €12,028 to €13,899
mainly Net result for the year (+€22,999) and Other debts (+€9,835)
- Receivables within one year +€1,328
up €1,328 (+31.6%), from €4,199 to €5,527
of which Trade receivables: +€948
- Profit (loss) carried forward +€22,999
up €22,999 (+62.0%), from -€37,123 to -€14,124
- Other debts +€9,835
up €9,835 (+17.7%), from €55,705 to €65,540
- Trade debts -€9,375
down €9,375 (-85.3%), from €10,994 to €1,619
- Tax, wage and social debts +€2,780
up €2,780 (+39.7%), from €7,005 to €9,785
of which Remuneration and social security: +€3,819
- Gross operating margin +€14,307
up €14,307 (+74.8%), from €19,125 to €33,432
- Taxes +€4,805
up €4,805 (+128.7%), from €3,733 to €8,538
- Depreciation +€1,126
up €1,126 (+423.8%), from €266 to €1,392
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 | €57,041 | €83,279 | +€26,238 | +46.0% |
| Fixed assets | 21/28 | €3,950 | €9,051 | +€5,101 | +129.1% |
| Tangible fixed assets | 22/27 | €3,950 | €9,051 | +€5,101 | +129.1% |
| Plant, machinery and equipment | 23 | €2,344 | €1,864 | -€480 | -20.5% |
| Furniture and vehicles | 24 | - | €5,791 | +€5,791 | |
| Other tangible fixed assets | 26 | €1,606 | €1,396 | -€211 | -13.1% |
| Current assets | 29/58 | €53,091 | €74,228 | +€21,138 | +39.8% |
| Stocks and contracts in progress | 3 | €36,863 | €54,803 | +€17,939 | +48.7% |
| Stocks | 30/36 | €36,863 | €54,803 | +€17,939 | +48.7% |
| Amounts receivable within one year | 40/41 | €4,199 | €5,527 | +€1,328 | +31.6% |
| Trade receivables | 40 | €147 | €1,095 | +€948 | +645.2% |
| Other amounts receivable | 41 | €4,052 | €4,431 | +€380 | +9.4% |
| Cash at bank and in hand | 54/58 | €12,028 | €13,899 | +€1,871 | +15.6% |
| Total equity and liabilities | 10/49 | €57,041 | €83,279 | +€26,238 | +46.0% |
| Equity | 10/15 | -€16,663 | €6,336 | +€22,999 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,123 | -€14,124 | +€22,999 | +62.0% |
| Amounts payable | 17/49 | €73,704 | €76,943 | +€3,239 | +4.4% |
| Amounts payable within one year | 42/48 | €73,704 | €76,943 | +€3,239 | +4.4% |
| Trade debts | 44 | €10,994 | €1,619 | -€9,375 | -85.3% |
| Suppliers | 440/4 | €10,994 | €1,619 | -€9,375 | -85.3% |
| Taxes, remuneration and social security | 45 | €7,005 | €9,785 | +€2,780 | +39.7% |
| Taxes | 450/3 | €7,005 | €5,965 | -€1,040 | -14.8% |
| Remuneration and social security | 454/9 | - | €3,819 | +€3,819 | |
| Other amounts payable | 47/48 | €55,705 | €65,540 | +€9,835 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266 | €1,392 | +€1,126 | +423.8% |
| Other operating charges | 640/8 | €387 | €286 | -€101 | -26.2% |
| Gross operating margin | 9900 | €19,125 | €33,432 | +€14,307 | +74.8% |
| Operating profit (loss) | 9901 | €18,472 | €31,755 | +€13,282 | +71.9% |
| Financial charges | 65/66B | €201 | €217 | +€17 | +8.4% |
| Recurring financial charges | 65 | €201 | €217 | +€17 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €18,272 | €31,537 | +€13,266 | +72.6% |
| Income taxes | 67/77 | €3,733 | €8,538 | +€4,805 | +128.7% |
| Profit (loss) for the period | 9904 | €14,539 | €22,999 | +€8,460 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,539 | €22,999 | +€8,460 | +58.2% |
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 12 October 2026 via checked.be.