CANDT: 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.
CANDT
Largest movements
- Receivables after one year -€10,000
down €10,000 (-15.4%), from €65,000 to €55,000
- Receivables within one year -€4,499
down €4,499 (-22.1%), from €20,393 to €15,893
of which Other amounts receivable: -€6,878
- Reserves -€10,000
down €10,000 (-16.8%), from €59,380 to €49,380
- Tax, wage and social debts -€7,057
down €7,057 (-44.0%), from €16,051 to €8,994
- Short-term financial debts +€5,584
up €5,584 (+218%), from €2,560 to €8,144
of which Credit institutions: +€6,584
- Trade debts -€4,359
down €4,359 (-65.1%), from €6,698 to €2,338
- Gross operating margin -€25,589
down €25,589 (-98.7%), from €25,938 to €349
- Taxes -€7,098
down €7,098 (-98.2%), from €7,230 to €132
- Financial income -€697
down €697 (-16.5%), from €4,229 to €3,531
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,363 | €80,653 | -€14,709 | -15.4% |
| Fixed assets | 21/28 | €9,760 | €9,760 | = | 0.0% |
| Financial fixed assets | 28 | €9,760 | €9,760 | = | 0.0% |
| Current assets | 29/58 | €85,603 | €70,893 | -€14,709 | -17.2% |
| Amounts receivable after more than one year | 29 | €65,000 | €55,000 | -€10,000 | -15.4% |
| Other amounts receivable | 291 | €65,000 | €55,000 | -€10,000 | -15.4% |
| Amounts receivable within one year | 40/41 | €20,393 | €15,893 | -€4,499 | -22.1% |
| Trade receivables | 40 | €8,515 | €10,893 | +€2,378 | +27.9% |
| Other amounts receivable | 41 | €11,878 | €5,000 | -€6,878 | -57.9% |
| Deferred charges and accrued income | 490/1 | €210 | - | -€210 | |
| Total equity and liabilities | 10/49 | €95,363 | €80,653 | -€14,709 | -15.4% |
| Equity | 10/15 | €70,054 | €60,546 | -€9,508 | -13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,380 | €49,380 | -€10,000 | -16.8% |
| Distributable reserves | 133 | €59,380 | €49,380 | -€10,000 | -16.8% |
| Profit (loss) carried forward | 14 | -€7,926 | -€7,434 | +€492 | +6.2% |
| Amounts payable | 17/49 | €25,308 | €20,107 | -€5,201 | -20.6% |
| Amounts payable within one year | 42/48 | €25,308 | €20,107 | -€5,201 | -20.6% |
| Financial debts | 43 | €2,560 | €8,144 | +€5,584 | +218% |
| Credit institutions | 430/8 | €1,560 | €8,144 | +€6,584 | +422% |
| Other loans | 439 | €1,000 | - | -€1,000 | |
| Trade debts | 44 | €6,698 | €2,338 | -€4,359 | -65.1% |
| Suppliers | 440/4 | €6,698 | €2,338 | -€4,359 | -65.1% |
| Taxes, remuneration and social security | 45 | €16,051 | €8,994 | -€7,057 | -44.0% |
| Taxes | 450/3 | €16,051 | €8,994 | -€7,057 | -44.0% |
| Other amounts payable | 47/48 | - | €631 | +€631 | |
| Non-recurring operating income | 76A | €9,000 | - | -€9,000 | |
| Other operating charges | 640/8 | €1,684 | €1,610 | -€74 | -4.4% |
| Gross operating margin | 9900 | €25,938 | €349 | -€25,589 | -98.7% |
| Operating profit (loss) | 9901 | €24,254 | -€1,260 | -€25,515 | |
| Financial income | 75/76B | €4,229 | €3,531 | -€697 | -16.5% |
| Recurring financial income | 75 | €4,229 | €3,531 | -€697 | -16.5% |
| Financial charges | 65/66B | €1,883 | €1,647 | -€235 | -12.5% |
| Recurring financial charges | 65 | €1,883 | €1,647 | -€235 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €26,600 | €624 | -€25,977 | -97.7% |
| Income taxes | 67/77 | €7,230 | €132 | -€7,098 | -98.2% |
| Profit (loss) for the period | 9904 | €19,370 | €492 | -€18,879 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,370 | €492 | -€18,879 | -97.5% |
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 20 October 2026 via checked.be.