CANDY'S COFFEE: 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.
CANDY'S COFFEE
Largest movements
- Tangible fixed assets +€14,006
up €14,006 (+679%), from €2,063 to €16,069
of which Plant, machinery and equipment: +€11,115
- Receivables within one year -€2,103
down €2,103 (-15.5%), from €13,583 to €11,480
of which Trade receivables: -€4,254
- Financial fixed assets +€2,100
new in 2025: €2,100
- Stocks and contracts +€1,245
up €1,245 (+42.7%), from €2,916 to €4,161
- Cash +€1,046
up €1,046 (+32.0%), from €3,270 to €4,316
mainly Debts after one year (+€39,993) and Trade debts (+€16,919)
- Profit (loss) carried forward -€42,040
down €42,040 (-175%), from -€23,999 to -€66,039
- Debts after one year +€39,993
up €39,993 (+554%), from €7,214 to €47,207
- Trade debts +€16,919
up €16,919 (+77.2%), from €21,912 to €38,831
- Tax, wage and social debts +€9,297
up €9,297 (+2,826%), from €329 to €9,626
- Other debts -€7,874
no longer reported in 2025 (was €7,874)
- Staff costs +€42,840
up €42,840 (+45.4%), from €94,374 to €137,214
- Depreciation +€3,726
up €3,726 (+389%), from €957 to €4,683
- Gross operating margin +€3,233
up €3,233 (+3.2%), from €100,598 to €103,831
- Financial charges +€1,064
up €1,064 (+118%), from €901 to €1,965
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
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 | €21,831 | €38,126 | +€16,295 | +74.6% |
| Fixed assets | 21/28 | €2,063 | €18,169 | +€16,106 | +781% |
| Tangible fixed assets | 22/27 | €2,063 | €16,069 | +€14,006 | +679% |
| Land and buildings | 22 | €397 | €1,309 | +€912 | +230% |
| Plant, machinery and equipment | 23 | €1,666 | €12,781 | +€11,115 | +667% |
| Furniture and vehicles | 24 | - | €1,979 | +€1,979 | |
| Financial fixed assets | 28 | - | €2,100 | +€2,100 | |
| Current assets | 29/58 | €19,768 | €19,957 | +€189 | +1.0% |
| Stocks and contracts in progress | 3 | €2,916 | €4,161 | +€1,245 | +42.7% |
| Stocks | 30/36 | €2,916 | €4,161 | +€1,245 | +42.7% |
| Amounts receivable within one year | 40/41 | €13,583 | €11,480 | -€2,103 | -15.5% |
| Trade receivables | 40 | €13,580 | €9,326 | -€4,254 | -31.3% |
| Other amounts receivable | 41 | €2 | €2,154 | +€2,152 | +88,177% |
| Cash at bank and in hand | 54/58 | €3,270 | €4,316 | +€1,046 | +32.0% |
| Total equity and liabilities | 10/49 | €21,831 | €38,126 | +€16,295 | +74.6% |
| Equity | 10/15 | -€15,499 | -€57,539 | -€42,040 | -271% |
| Contributions | 10/11 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,999 | -€66,039 | -€42,040 | -175% |
| Amounts payable | 17/49 | €37,330 | €95,665 | +€58,335 | +156% |
| Amounts payable after more than one year | 17 | €7,214 | €47,207 | +€39,993 | +554% |
| Other amounts payable | 178/9 | €7,214 | €47,207 | +€39,993 | +554% |
| Amounts payable within one year | 42/48 | €30,116 | €48,457 | +€18,342 | +60.9% |
| Trade debts | 44 | €21,912 | €38,831 | +€16,919 | +77.2% |
| Suppliers | 440/4 | €21,912 | €38,831 | +€16,919 | +77.2% |
| Taxes, remuneration and social security | 45 | €329 | €9,626 | +€9,297 | +2,826% |
| Remuneration and social security | 454/9 | €329 | €9,626 | +€9,297 | +2,826% |
| Other amounts payable | 47/48 | €7,874 | - | -€7,874 | |
| Remuneration, social security and pensions | 62 | €94,374 | €137,214 | +€42,840 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €957 | €4,683 | +€3,726 | +389% |
| Other operating charges | 640/8 | €1,703 | €2,027 | +€323 | +19.0% |
| Gross operating margin | 9900 | €100,598 | €103,831 | +€3,233 | +3.2% |
| Operating profit (loss) | 9901 | €3,563 | -€40,094 | -€43,657 | |
| Financial income | 75/76B | €10 | €18 | +€8 | +78.1% |
| Recurring financial income | 75 | €10 | €18 | +€8 | +78.1% |
| Financial charges | 65/66B | €901 | €1,965 | +€1,064 | +118% |
| Recurring financial charges | 65 | €901 | €1,965 | +€1,064 | +118% |
| Profit (loss) for the period before taxes | 9903 | €2,673 | -€42,040 | -€44,713 | |
| Profit (loss) for the period | 9904 | €2,673 | -€42,040 | -€44,713 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,673 | -€42,040 | -€44,713 |
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 25 October 2026 via checked.be.