CANDY - SAND: 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 - SAND
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€188
down €188 (-0.3%), from -€54,643 to -€54,831
- Short-term financial debts +€188
up €188 (+144.9%), from €130 to €318
- Taxes -€586
no longer reported in 2025 (was €586)
- Financial charges -€89
down €89 (-32.1%), from €277 to €188
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
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 | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€44,603 | -€44,792 | -€188 | -0.4% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €2,603 | €2,603 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,603 | €2,603 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,603 | €2,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,643 | -€54,831 | -€188 | -0.3% |
| Amounts payable | 17/49 | €44,603 | €44,792 | +€188 | +0.4% |
| Amounts payable within one year | 42/48 | €44,603 | €44,792 | +€188 | +0.4% |
| Financial debts | 43 | €130 | €318 | +€188 | +144.9% |
| Credit institutions | 430/8 | €130 | €318 | +€188 | +144.9% |
| Other amounts payable | 47/48 | €44,473 | €44,473 | = | 0.0% |
| Financial charges | 65/66B | €277 | €188 | -€89 | -32.1% |
| Recurring financial charges | 65 | €277 | €188 | -€89 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | -€277 | -€188 | +€89 | +32.1% |
| Income taxes | 67/77 | €586 | - | -€586 | |
| Profit (loss) for the period | 9904 | -€863 | -€188 | +€675 | +78.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€863 | -€188 | +€675 | +78.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.