CANDY & TOYS: 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 & TOYS
Largest movements
- Receivables within one year +€32,331
up €32,331 (+99.1%), from €32,623 to €64,954
of which Other amounts receivable: +€38,953
- Cash +€12,235
up €12,235 (+22.5%), from €54,466 to €66,701
mainly Net result for the year (+€52,327) and Depreciation (+€358)
- Profit (loss) carried forward +€52,327
up €52,327 (+71.9%), from €72,748 to €125,075
- Trade debts -€4,569
down €4,569 (-58.3%), from €7,840 to €3,272
- Other debts -€2,250
no longer reported in 2024 (was €2,250)
- Gross operating margin +€22,937
up €22,937 (+54.5%), from €42,111 to €65,048
- Purchases and services -€14,043
down €14,043 (-10.7%), from €131,235 to €117,191
- Financial charges +€9,836
up €9,836 (+804%), from €1,223 to €11,059
of which Non-recurring financial charges: +€10,392
- Turnover +€8,894
up €8,894 (+5.1%), from €173,346 to €182,240
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,588 | €136,017 | +€45,429 | +50.1% |
| Fixed assets | 21/28 | €718 | €360 | -€358 | -49.9% |
| Tangible fixed assets | 22/27 | €718 | €360 | -€358 | -49.9% |
| Furniture and vehicles | 24 | €718 | €360 | -€358 | -49.9% |
| Current assets | 29/58 | €89,870 | €135,657 | +€45,787 | +50.9% |
| Stocks and contracts in progress | 3 | €2,782 | €4,002 | +€1,220 | +43.9% |
| Stocks | 30/36 | €2,782 | €4,002 | +€1,220 | +43.9% |
| Amounts receivable within one year | 40/41 | €32,623 | €64,954 | +€32,331 | +99.1% |
| Trade receivables | 40 | €9,116 | €2,494 | -€6,622 | -72.6% |
| Other amounts receivable | 41 | €23,507 | €62,460 | +€38,953 | +166% |
| Cash at bank and in hand | 54/58 | €54,466 | €66,701 | +€12,235 | +22.5% |
| Total equity and liabilities | 10/49 | €90,588 | €136,017 | +€45,429 | +50.1% |
| Equity | 10/15 | €79,148 | €131,475 | +€52,327 | +66.1% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Contributions outside capital | 11 | €6,400 | €6,400 | = | 0.0% |
| Share premium | 1100/10 | €6,400 | €6,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,748 | €125,075 | +€52,327 | +71.9% |
| Amounts payable | 17/49 | €11,440 | €4,542 | -€6,898 | -60.3% |
| Amounts payable within one year | 42/48 | €11,440 | €4,542 | -€6,898 | -60.3% |
| Trade debts | 44 | €7,840 | €3,272 | -€4,569 | -58.3% |
| Suppliers | 440/4 | €7,840 | €3,272 | -€4,569 | -58.3% |
| Taxes, remuneration and social security | 45 | €1,349 | €1,270 | -€79 | -5.9% |
| Taxes | 450/3 | €1,349 | €1,270 | -€79 | -5.9% |
| Other amounts payable | 47/48 | €2,250 | - | -€2,250 | |
| Turnover | 70 | €173,346 | €182,240 | +€8,894 | +5.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €131,235 | €117,191 | -€14,043 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €358 | +€2 | +0.6% |
| Other operating charges | 640/8 | €1,920 | €1,315 | -€605 | -31.5% |
| Gross operating margin | 9900 | €42,111 | €65,048 | +€22,937 | +54.5% |
| Operating profit (loss) | 9901 | €39,836 | €63,376 | +€23,540 | +59.1% |
| Financial income | 75/76B | €364 | €11 | -€353 | -97.1% |
| Recurring financial income | 75 | €83 | €8 | -€76 | -90.9% |
| Non-recurring financial income | 76B | €280 | €3 | -€277 | -98.9% |
| Financial charges | 65/66B | €1,223 | €11,059 | +€9,836 | +804% |
| Recurring financial charges | 65 | €1,152 | €596 | -€556 | -48.3% |
| Non-recurring financial charges | 66B | €71 | €10,463 | +€10,392 | +14,635% |
| Profit (loss) for the period before taxes | 9903 | €38,976 | €52,327 | +€13,351 | +34.3% |
| Profit (loss) for the period | 9904 | €38,976 | €52,327 | +€13,351 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,976 | €52,327 | +€13,351 | +34.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.