CANDY & SNACK SERVICE: 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 & SNACK SERVICE
Largest movements
- Tangible fixed assets -€299,851
down €299,851 (-32.9%), from €912,356 to €612,505
of which Plant, machinery and equipment: -€314,081
- Cash +€104,189
up €104,189 (+323%), from €32,275 to €136,463
mainly Depreciation (+€513,466) and Net result for the year (+€123,144)
- Receivables within one year +€22,689
up €22,689 (+14.4%), from €157,325 to €180,014
of which Trade receivables: +€65,261
- Stocks and contracts +€21,225
up €21,225 (+26.5%), from €79,977 to €101,202
- Debts after one year -€302,153
down €302,153 (-52.9%), from €571,551 to €269,399
of which Other amounts payable: -€184,789
- Reserves +€123,144
up €123,144 (+52.3%), from €235,621 to €358,766
of which Distributable reserves: +€83,048
- Current portion of long-term debt -€50,504
down €50,504 (-30.1%), from €167,867 to €117,364
- Trade debts +€36,685
up €36,685 (+19.5%), from €188,378 to €225,063
- Tax, wage and social debts +€29,396
up €29,396 (+180%), from €16,344 to €45,739
of which Taxes: +€28,996
- Gross operating margin +€489,422
up €489,422 (+160%), from €305,356 to €794,779
- Depreciation +€333,081
up €333,081 (+185%), from €180,384 to €513,466
- Financial charges +€70,440
up €70,440 (+195%), from €36,208 to €106,648
of which Financial charges: +€45,618
- Taxes +€22,399
up €22,399 (+175%), from €12,784 to €35,183
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 | €1,203,585 | €1,053,608 | -€149,978 | -12.5% |
| Fixed assets | 21/28 | €926,267 | €623,916 | -€302,351 | -32.6% |
| Intangible fixed assets | 21 | €13,911 | €11,411 | -€2,500 | -18.0% |
| Tangible fixed assets | 22/27 | €912,356 | €612,505 | -€299,851 | -32.9% |
| Land and buildings | 22 | €37,408 | €34,360 | -€3,048 | -8.1% |
| Plant, machinery and equipment | 23 | €775,018 | €460,938 | -€314,081 | -40.5% |
| Furniture and vehicles | 24 | €99,930 | €117,208 | +€17,277 | +17.3% |
| Current assets | 29/58 | €277,318 | €429,692 | +€152,374 | +54.9% |
| Stocks and contracts in progress | 3 | €79,977 | €101,202 | +€21,225 | +26.5% |
| Stocks | 30/36 | €79,977 | €101,202 | +€21,225 | +26.5% |
| Amounts receivable within one year | 40/41 | €157,325 | €180,014 | +€22,689 | +14.4% |
| Trade receivables | 40 | €114,753 | €180,014 | +€65,261 | +56.9% |
| Other amounts receivable | 41 | €42,572 | - | -€42,572 | |
| Cash at bank and in hand | 54/58 | €32,275 | €136,463 | +€104,189 | +323% |
| Deferred charges and accrued income | 490/1 | €7,742 | €12,013 | +€4,271 | +55.2% |
| Total equity and liabilities | 10/49 | €1,203,585 | €1,053,608 | -€149,978 | -12.5% |
| Equity | 10/15 | €254,221 | €377,366 | +€123,144 | +48.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €235,621 | €358,766 | +€123,144 | +52.3% |
| Tax-exempt reserves | 132 | €15,671 | €55,768 | +€40,096 | +256% |
| Distributable reserves | 133 | €219,950 | €302,998 | +€83,048 | +37.8% |
| Provisions and deferred taxes | 16 | €5,224 | €18,589 | +€13,365 | +256% |
| Deferred taxes | 168 | €5,224 | €18,589 | +€13,365 | +256% |
| Amounts payable | 17/49 | €944,141 | €657,653 | -€286,488 | -30.3% |
| Amounts payable after more than one year | 17 | €571,551 | €269,399 | -€302,153 | -52.9% |
| Financial debts | 170/4 | €117,364 | - | -€117,364 | |
| Other amounts payable | 178/9 | €454,188 | €269,399 | -€184,789 | -40.7% |
| Amounts payable within one year | 42/48 | €372,589 | €388,166 | +€15,577 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €167,867 | €117,364 | -€50,504 | -30.1% |
| Trade debts | 44 | €188,378 | €225,063 | +€36,685 | +19.5% |
| Suppliers | 440/4 | €188,378 | €225,063 | +€36,685 | +19.5% |
| Taxes, remuneration and social security | 45 | €16,344 | €45,739 | +€29,396 | +180% |
| Taxes | 450/3 | €13,144 | €42,139 | +€28,996 | +221% |
| Remuneration and social security | 454/9 | €3,200 | €3,600 | +€400 | +12.5% |
| Accrued charges and deferred income | 492/3 | - | €88 | +€88 | |
| Non-recurring operating income | 76A | €20,895 | €77,500 | +€56,605 | +271% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180,384 | €513,466 | +€333,081 | +185% |
| Other operating charges | 640/8 | €3,217 | €3,039 | -€178 | -5.5% |
| Gross operating margin | 9900 | €305,356 | €794,779 | +€489,422 | +160% |
| Operating profit (loss) | 9901 | €121,755 | €278,273 | +€156,519 | +129% |
| Financial income | 75/76B | €6 | €67 | +€61 | +1,009% |
| Recurring financial income | 75 | €6 | €67 | +€61 | +1,009% |
| Financial charges | 65/66B | €36,208 | €106,648 | +€70,440 | +195% |
| Recurring financial charges | 65 | €36,208 | €81,826 | +€45,618 | +126% |
| Non-recurring financial charges | 66B | - | €24,822 | +€24,822 | |
| Profit (loss) for the period before taxes | 9903 | €85,553 | €171,693 | +€86,141 | +101% |
| Transfer to deferred taxes | 680 | €5,224 | €13,365 | +€8,142 | +156% |
| Income taxes | 67/77 | €12,784 | €35,183 | +€22,399 | +175% |
| Profit (loss) for the period | 9904 | €67,545 | €123,144 | +€55,599 | +82.3% |
| Transfer to tax-exempt reserves | 689 | €15,671 | €40,096 | +€24,425 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €51,874 | €83,048 | +€31,174 | +60.1% |
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 24 October 2026 via checked.be.