Candit: 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.
Candit
Largest movements
- Cash -€45,421
down €45,421 (-41.9%), from €108,432 to €63,011
mainly Contributions, distributions and other (-€70,000) and Other debts (-€29,820)
- Tangible fixed assets +€5,419
up €5,419 (+176.8%), from €3,065 to €8,483
of which Furniture and vehicles: +€6,797
- Other debts -€29,820
down €29,820 (-29.8%), from €100,000 to €70,180
- Profit (loss) carried forward -€14,584
down €14,584 (-79.4%), from €18,358 to €3,774
- Tax, wage and social debts +€7,001
up €7,001 (+98.5%), from €7,108 to €14,109
of which Taxes: +€6,979
- Trade debts -€1,495
down €1,495 (-90.9%), from €1,645 to €150
- Gross operating margin +€31,822
up €31,822 (+75.5%), from €42,138 to €73,960
- Taxes +€6,263
up €6,263 (+73.1%), from €8,562 to €14,825
- Depreciation -€1,215
down €1,215 (-27.9%), from €4,350 to €3,135
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 | €128,612 | €89,714 | -€38,898 | -30.2% |
| Fixed assets | 21/28 | €3,065 | €8,483 | +€5,419 | +176.8% |
| Tangible fixed assets | 22/27 | €3,065 | €8,483 | +€5,419 | +176.8% |
| Plant, machinery and equipment | 23 | €2,649 | €1,271 | -€1,378 | -52.0% |
| Furniture and vehicles | 24 | €416 | €7,213 | +€6,797 | +1635.4% |
| Current assets | 29/58 | €125,548 | €81,231 | -€44,317 | -35.3% |
| Amounts receivable within one year | 40/41 | €15,095 | €16,056 | +€961 | +6.4% |
| Trade receivables | 40 | €15,095 | €15,602 | +€507 | +3.4% |
| Other amounts receivable | 41 | - | €454 | +€454 | |
| Cash at bank and in hand | 54/58 | €108,432 | €63,011 | -€45,421 | -41.9% |
| Deferred charges and accrued income | 490/1 | €2,020 | €2,164 | +€143 | +7.1% |
| Total equity and liabilities | 10/49 | €128,612 | €89,714 | -€38,898 | -30.2% |
| Equity | 10/15 | €19,858 | €5,274 | -€14,584 | -73.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,358 | €3,774 | -€14,584 | -79.4% |
| Amounts payable | 17/49 | €108,754 | €84,440 | -€24,314 | -22.4% |
| Amounts payable within one year | 42/48 | €108,754 | €84,440 | -€24,314 | -22.4% |
| Trade debts | 44 | €1,645 | €150 | -€1,495 | -90.9% |
| Suppliers | 440/4 | €1,645 | €150 | -€1,495 | -90.9% |
| Taxes, remuneration and social security | 45 | €7,108 | €14,109 | +€7,001 | +98.5% |
| Taxes | 450/3 | €7,108 | €14,088 | +€6,979 | +98.2% |
| Remuneration and social security | 454/9 | - | €22 | +€22 | |
| Other amounts payable | 47/48 | €100,000 | €70,180 | -€29,820 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,350 | €3,135 | -€1,215 | -27.9% |
| Other operating charges | 640/8 | €1,092 | €1,058 | -€33 | -3.1% |
| Gross operating margin | 9900 | €42,138 | €73,960 | +€31,822 | +75.5% |
| Operating profit (loss) | 9901 | €36,696 | €69,767 | +€33,071 | +90.1% |
| Financial income | 75/76B | €386 | €749 | +€363 | +94.1% |
| Recurring financial income | 75 | €386 | €749 | +€363 | +94.1% |
| Financial charges | 65/66B | €669 | €275 | -€394 | -58.9% |
| Recurring financial charges | 65 | €669 | €275 | -€394 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €36,413 | €70,241 | +€33,828 | +92.9% |
| Income taxes | 67/77 | €8,562 | €14,825 | +€6,263 | +73.1% |
| Profit (loss) for the period | 9904 | €27,851 | €55,416 | +€27,565 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,851 | €55,416 | +€27,565 | +99.0% |
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 9 October 2026 via checked.be.