CANDY PACK BELGIUM: what changed
What changed
CANDY PACK BELGIUM
NACE 82.920, Office administrative, office support and other business support activities
filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €1.5m+€43,291
Equity
€2.6m
2024 · €3.8m-€1.2m
Cash
€45,584
2024 · €22,428+€23,156
Balance sheet total
€6.7m
2024 · €6.4m+€330,784
Largest movements
Assets
- Stocks and contracts +€394,598
up €394,598 (+13.9%), from €2.8m to €3.2m
- Receivables within one year -€114,242
down €114,242 (-3.8%), from €3.0m to €2.9m
of which Trade receivables: -€1.1m
Equity and liabilities
- Other debts +€2.3m
up €2.3m (+195%), from €1.2m to €3.4m
- Reserves -€1.2m
down €1.2m (-40.4%), from €2.9m to €1.7m
of which Distributable reserves: -€1.2m
- Trade debts -€650,162
down €650,162 (-56.0%), from €1.2m to €510,151
- Short-term financial debts -€108,134
down €108,134 (-100%), from €108,134 to €0
Income statement
- Goods and materials -€740,165
down €740,165 (-7.1%), from €10.4m to €9.6m
of which Change in stocks: decrease (increase): -€754,607
- Turnover -€599,487
down €599,487 (-4.2%), from €14.4m to €13.8m
- Write-downs +€219,215
up €219,215, from -€167,886 to €51,329
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1.5m
Turnover
-€599,487
Other operating income
+€15,516
Goods and materials
+€740,165
Services and other goods
-€61,854
Staff costs
+€75,158
Depreciation
+€22,052
Write-downs
-€219,215
Other operating charges
-€17,434
Other operating items
+€25,514
Financial income
+€67,440
Financial charges
+€14,747
Taxes
-€19,310
Result 2025
€1.5m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3.0m
Investment
-€166,689
Financing
-€2.8m
Cash 2024
€22,428
From operations (derived)
+€3.0m
Net result for the year
+€1.5m
Depreciation
+€151,553
Stocks and contracts
-€394,598
Receivables within one year
+€114,242
Deferred charges and accrued income
-€12,136
Trade debts
-€650,162
Tax, wage and social debts
-€11,222
Advances received
+€28,284
Other debts
+€2.3m
Accrued charges and deferred income
-€18,718
Investment (derived)
-€166,689
Investment in fixed assets (net)
-€166,689
Financing
-€2.8m
Short-term financial debts
-€108,134
Contributions, distributions and other
-€2.7m
Cash 2025
€45,584
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,369,598 | €6,700,381 | +€330,784 | +5.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €440,363 | €455,499 | +€15,136 | +3.4% |
| Intangible fixed assets | 21 | €14,510 | €13,035 | -€1,476 | -10.2% |
| Tangible fixed assets | 22/27 | €425,853 | €442,464 | +€16,611 | +3.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €289,761 | €222,847 | -€66,914 | -23.1% |
| Furniture and vehicles | 24 | €108,755 | €64,058 | -€44,697 | -41.1% |
| Other tangible fixed assets | 26 | €27,337 | €155,559 | +€128,222 | +469% |
| Current assets | 29/58 | €5,929,234 | €6,244,882 | +€315,648 | +5.3% |
| Stocks and contracts in progress | 3 | €2,844,718 | €3,239,316 | +€394,598 | +13.9% |
| Stocks | 30/36 | €2,844,718 | €3,239,316 | +€394,598 | +13.9% |
| Raw materials and consumables | 30/31 | €2,211,108 | €2,561,793 | +€350,684 | +15.9% |
| Work in progress | 32 | €64,672 | €196,169 | +€131,497 | +203% |
| Finished goods | 33 | €468,728 | €359,328 | -€109,400 | -23.3% |
| Advance payments | 36 | €100,210 | €122,026 | +€21,816 | +21.8% |
| Amounts receivable within one year | 40/41 | €3,045,994 | €2,931,752 | -€114,242 | -3.8% |
| Trade receivables | 40 | €2,231,905 | €1,096,642 | -€1.1m | -50.9% |
| Other amounts receivable | 41 | €814,089 | €1,835,110 | +€1.0m | +125% |
| Cash at bank and in hand | 54/58 | €22,428 | €45,584 | +€23,156 | +103% |
| Deferred charges and accrued income | 490/1 | €16,095 | €28,231 | +€12,136 | +75.4% |
| Total equity and liabilities | 10/49 | €6,369,598 | €6,700,381 | +€330,784 | +5.2% |
| Equity | 10/15 | €3,815,752 | €2,637,740 | -€1.2m | -30.9% |
| Contributions | 10/11 | €900,000 | €900,000 | = | 0.0% |
| Capital | 10 | €900,000 | €900,000 | = | 0.0% |
| Issued capital | 100 | €900,000 | €900,000 | = | 0.0% |
| Reserves | 13 | €2,911,000 | €1,736,000 | -€1.2m | -40.4% |
| Non-distributable reserves | 130/1 | €90,000 | €90,000 | = | 0.0% |
| Legal reserve | 130 | €90,000 | €90,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €421,000 | €421,000 | = | 0.0% |
| Distributable reserves | 133 | €2,400,000 | €1,225,000 | -€1.2m | -49.0% |
| Profit (loss) carried forward | 14 | €4,752 | €1,740 | -€3,011 | -63.4% |
| Amounts payable | 17/49 | €2,553,846 | €4,062,641 | +€1.5m | +59.1% |
| Amounts payable within one year | 42/48 | €2,535,092 | €4,062,605 | +€1.5m | +60.3% |
| Financial debts | 43 | €108,134 | €0 | -€108,134 | -100% |
| Credit institutions | 430/8 | €108,134 | €0 | -€108,134 | -100% |
| Trade debts | 44 | €1,160,313 | €510,151 | -€650,162 | -56.0% |
| Suppliers | 440/4 | €1,160,313 | €510,151 | -€650,162 | -56.0% |
| Advances received on contracts in progress | 46 | - | €28,284 | +€28,284 | |
| Taxes, remuneration and social security | 45 | €100,645 | €89,423 | -€11,222 | -11.1% |
| Taxes | 450/3 | €4,392 | €0 | -€4,392 | -100% |
| Remuneration and social security | 454/9 | €96,252 | €89,423 | -€6,829 | -7.1% |
| Other amounts payable | 47/48 | €1,166,000 | €3,434,746 | +€2.3m | +195% |
| Accrued charges and deferred income | 492/3 | €18,754 | €36 | -€18,718 | -99.8% |
| Operating income | 70/76A | €14,495,710 | €13,937,252 | -€558,457 | -3.9% |
| Turnover | 70 | €14,424,432 | €13,824,945 | -€599,487 | -4.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€3,757 | €21,756 | +€25,514 | |
| Other operating income | 74 | €75,035 | €90,551 | +€15,516 | +20.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €12,660,046 | €12,121,174 | -€538,872 | -4.3% |
| Goods for resale, raw materials and consumables | 60 | €10,355,257 | €9,615,092 | -€740,165 | -7.1% |
| Purchases | 600/8 | €10,003,061 | €10,017,503 | +€14,442 | +0.1% |
| Change in stocks: decrease (increase) | 609 | €352,196 | -€402,411 | -€754,607 | |
| Services and other goods | 61 | €1,217,668 | €1,279,522 | +€61,854 | +5.1% |
| Remuneration, social security and pensions | 62 | €1,041,391 | €966,234 | -€75,158 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173,605 | €151,553 | -€22,052 | -12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€167,886 | €51,329 | +€219,215 | |
| Other operating charges | 640/8 | €40,009 | €57,443 | +€17,434 | +43.6% |
| Operating profit (loss) | 9901 | €1,835,664 | €1,816,078 | -€19,586 | -1.1% |
| Financial income | 75/76B | €203,782 | €271,222 | +€67,440 | +33.1% |
| Recurring financial income | 75 | €203,782 | €271,222 | +€67,440 | +33.1% |
| Income from current assets | 751 | - | €21,919 | +€21,919 | |
| Other financial income | 752/9 | €203,782 | €249,303 | +€45,521 | +22.3% |
| Financial charges | 65/66B | €67,544 | €52,798 | -€14,747 | -21.8% |
| Recurring financial charges | 65 | €67,544 | €52,798 | -€14,747 | -21.8% |
| Debt charges | 650 | €56,377 | €29,559 | -€26,818 | -47.6% |
| Other financial charges | 652/9 | €11,167 | €23,239 | +€12,071 | +108% |
| Profit (loss) for the period before taxes | 9903 | €1,971,901 | €2,034,502 | +€62,601 | +3.2% |
| Income taxes | 67/77 | €499,203 | €518,514 | +€19,310 | +3.9% |
| Taxes | 670/3 | €499,203 | €518,514 | +€19,310 | +3.9% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,472,698 | €1,515,989 | +€43,291 | +2.9% |
| Transfer to tax-exempt reserves | 689 | €421,000 | - | -€421,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,051,698 | €1,515,989 | +€464,291 | +44.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.