CANDY FLO: 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.
CANDY FLO
Largest movements
- Stocks and contracts -€28,620
down €28,620 (-42.8%), from €66,923 to €38,303
- Receivables within one year +€25,860
up €25,860 (+64.2%), from €40,254 to €66,113
- Cash -€9,201
down €9,201 (-54.6%), from €16,845 to €7,644
mainly Trade debts (-€33,825) and Receivables within one year (-€25,860)
- Tangible fixed assets -€7,203
down €7,203 (-52.4%), from €13,740 to €6,537
of which Furniture and vehicles: -€7,203
- Trade debts -€33,825
down €33,825 (-48.4%), from €69,884 to €36,060
- Profit (loss) carried forward +€28,509
up €28,509 (+27.0%), from -€105,631 to -€77,122
- Other debts -€7,840
down €7,840 (-17.5%), from €44,691 to €36,851
- Debts after one year -€6,266
no longer reported in 2025 (was €6,266)
- Tax, wage and social debts +€5,057
up €5,057 (+52.1%), from €9,705 to €14,762
of which Taxes: +€5,198
- Gross operating margin +€19,001
up €19,001 (+52.8%), from €35,999 to €55,000
- Taxes +€7,465
up €7,465 (+126.0%), from €5,923 to €13,389
- Financial charges -€741
down €741 (-13.1%), from €5,657 to €4,916
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 | €137,762 | €118,596 | -€19,165 | -13.9% |
| Fixed assets | 21/28 | €13,740 | €6,537 | -€7,203 | -52.4% |
| Tangible fixed assets | 22/27 | €13,740 | €6,537 | -€7,203 | -52.4% |
| Plant, machinery and equipment | 23 | €386 | €386 | = | 0.0% |
| Furniture and vehicles | 24 | €13,355 | €6,151 | -€7,203 | -53.9% |
| Current assets | 29/58 | €124,021 | €112,059 | -€11,962 | -9.6% |
| Stocks and contracts in progress | 3 | €66,923 | €38,303 | -€28,620 | -42.8% |
| Stocks | 30/36 | €66,923 | €38,303 | -€28,620 | -42.8% |
| Amounts receivable within one year | 40/41 | €40,254 | €66,113 | +€25,860 | +64.2% |
| Trade receivables | 40 | €40,254 | €66,113 | +€25,860 | +64.2% |
| Cash at bank and in hand | 54/58 | €16,845 | €7,644 | -€9,201 | -54.6% |
| Total equity and liabilities | 10/49 | €137,762 | €118,596 | -€19,165 | -13.9% |
| Equity | 10/15 | -€53,851 | -€25,342 | +€28,509 | +52.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €33,188 | €33,188 | = | 0.0% |
| Distributable reserves | 133 | €33,188 | €33,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,631 | -€77,122 | +€28,509 | +27.0% |
| Amounts payable | 17/49 | €191,613 | €143,939 | -€47,674 | -24.9% |
| Amounts payable after more than one year | 17 | €6,266 | - | -€6,266 | |
| Financial debts | 170/4 | €6,266 | - | -€6,266 | |
| Amounts payable within one year | 42/48 | €184,522 | €143,939 | -€40,584 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €10,242 | €6,266 | -€3,976 | -38.8% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €69,884 | €36,060 | -€33,825 | -48.4% |
| Suppliers | 440/4 | €69,884 | €36,060 | -€33,825 | -48.4% |
| Taxes, remuneration and social security | 45 | €9,705 | €14,762 | +€5,057 | +52.1% |
| Taxes | 450/3 | €7,751 | €12,948 | +€5,198 | +67.1% |
| Remuneration and social security | 454/9 | €1,954 | €1,814 | -€140 | -7.2% |
| Other amounts payable | 47/48 | €44,691 | €36,851 | -€7,840 | -17.5% |
| Accrued charges and deferred income | 492/3 | €824 | - | -€824 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,245 | €7,203 | -€41 | -0.6% |
| Other operating charges | 640/8 | €1,008 | €984 | -€24 | -2.4% |
| Gross operating margin | 9900 | €35,999 | €55,000 | +€19,001 | +52.8% |
| Operating profit (loss) | 9901 | €27,746 | €46,813 | +€19,066 | +68.7% |
| Financial income | 75/76B | €162 | - | -€162 | |
| Recurring financial income | 75 | €162 | - | -€162 | |
| Financial charges | 65/66B | €5,657 | €4,916 | -€741 | -13.1% |
| Recurring financial charges | 65 | €5,657 | €4,916 | -€741 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €22,251 | €41,897 | +€19,646 | +88.3% |
| Income taxes | 67/77 | €5,923 | €13,389 | +€7,465 | +126.0% |
| Profit (loss) for the period | 9904 | €16,328 | €28,509 | +€12,180 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,328 | €28,509 | +€12,180 | +74.6% |
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 4 October 2026 via checked.be.