Candin: 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.
Candin
Largest movements
- Tangible fixed assets -€3,455
down €3,455 (-1.6%), from €220,581 to €217,126
of which Land and buildings: -€2,984
- Cash +€2,640
up €2,640 (+24.4%), from €10,829 to €13,469
mainly Depreciation (+€3,455) and Net result for the year (+€519)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,181
up €1,181 (+21.2%), from €5,570 to €6,751
- Other operating charges -€377
down €377 (-12.1%), from €3,118 to €2,741
- Depreciation -€357
down €357 (-9.4%), from €3,812 to €3,455
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,509 | €231,507 | -€1,002 | -0.4% |
| Fixed assets | 21/28 | €221,474 | €218,019 | -€3,455 | -1.6% |
| Tangible fixed assets | 22/27 | €220,581 | €217,126 | -€3,455 | -1.6% |
| Land and buildings | 22 | €216,900 | €213,916 | -€2,984 | -1.4% |
| Plant, machinery and equipment | 23 | €459 | €459 | = | 0.0% |
| Furniture and vehicles | 24 | €3,223 | €2,752 | -€471 | -14.6% |
| Financial fixed assets | 28 | €892 | €892 | = | 0.0% |
| Current assets | 29/58 | €11,035 | €13,488 | +€2,453 | +22.2% |
| Amounts receivable within one year | 40/41 | €206 | €19 | -€188 | -90.9% |
| Other amounts receivable | 41 | €206 | €19 | -€188 | -90.9% |
| Cash at bank and in hand | 54/58 | €10,829 | €13,469 | +€2,640 | +24.4% |
| Total equity and liabilities | 10/49 | €232,509 | €231,507 | -€1,002 | -0.4% |
| Equity | 10/15 | €148,677 | €149,197 | +€519 | +0.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Revaluation surpluses | 12 | €60,723 | €60,723 | = | 0.0% |
| Reserves | 13 | €31,911 | €31,911 | = | 0.0% |
| Distributable reserves | 133 | €31,911 | €31,911 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,043 | €26,562 | +€519 | +2.0% |
| Provisions and deferred taxes | 16 | €33,268 | €33,268 | = | 0.0% |
| Deferred taxes | 168 | €33,268 | €33,268 | = | 0.0% |
| Amounts payable | 17/49 | €50,564 | €49,042 | -€1,522 | -3.0% |
| Amounts payable within one year | 42/48 | €50,564 | €49,042 | -€1,522 | -3.0% |
| Trade debts | 44 | €163 | €0 | -€163 | -100.0% |
| Suppliers | 440/4 | €163 | €0 | -€163 | -100.0% |
| Other amounts payable | 47/48 | €50,401 | €49,042 | -€1,359 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,812 | €3,455 | -€357 | -9.4% |
| Other operating charges | 640/8 | €3,118 | €2,741 | -€377 | -12.1% |
| Gross operating margin | 9900 | €5,570 | €6,751 | +€1,181 | +21.2% |
| Operating profit (loss) | 9901 | -€1,359 | €555 | +€1,914 | |
| Financial income | 75/76B | €74 | €62 | -€12 | -15.9% |
| Recurring financial income | 75 | €74 | €62 | -€12 | -15.9% |
| Non-recurring financial income | 76B | €74 | - | -€74 | |
| Financial charges | 65/66B | €91 | €98 | +€7 | +7.9% |
| Recurring financial charges | 65 | €91 | €98 | +€7 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,376 | €519 | +€1,895 | |
| Profit (loss) for the period | 9904 | -€1,376 | €519 | +€1,895 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,376 | €519 | +€1,895 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.