CANDYCARD: 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.
CANDYCARD
Largest movements
- Receivables within one year +€60,006
up €60,006 (+32.0%), from €187,580 to €247,587
of which Other amounts receivable: +€51,276
- Tangible fixed assets -€35,130
down €35,130 (-11.4%), from €308,284 to €273,154
- Cash -€21,994
down €21,994 (-53.4%), from €41,149 to €19,155
mainly Receivables within one year (-€60,006) and Debts after one year (-€29,565)
- Trade debts +€41,290
up €41,290 (+139.0%), from €29,714 to €71,004
- Debts after one year -€29,565
down €29,565 (-19.1%), from €155,140 to €125,575
- Tax, wage and social debts -€28,443
down €28,443 (-92.8%), from €30,647 to €2,204
of which Taxes: -€27,972
- Profit (loss) carried forward +€18,586
up €18,586 (+7.9%), from €236,024 to €254,609
- Gross operating margin -€78,632
down €78,632 (-38.6%), from €203,658 to €125,026
- Taxes -€22,253
down €22,253 (-79.5%), from €27,995 to €5,742
- Staff costs +€3,376
up €3,376 (+8.2%), from €40,999 to €44,375
- Financial income +€2,953
up €2,953 (+86.5%), from €3,415 to €6,369
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
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 | €589,750 | €588,565 | -€1,185 | -0.2% |
| Fixed assets | 21/28 | €310,313 | €274,700 | -€35,612 | -11.5% |
| Intangible fixed assets | 21 | €2,028 | €1,546 | -€482 | -23.8% |
| Tangible fixed assets | 22/27 | €308,284 | €273,154 | -€35,130 | -11.4% |
| Land and buildings | 22 | €172,692 | €155,368 | -€17,325 | -10.0% |
| Plant, machinery and equipment | 23 | €25,727 | €17,253 | -€8,473 | -32.9% |
| Furniture and vehicles | 24 | €5,740 | €8,839 | +€3,100 | +54.0% |
| Leasing and similar rights | 25 | €104,126 | €91,693 | -€12,432 | -11.9% |
| Current assets | 29/58 | €279,438 | €313,865 | +€34,427 | +12.3% |
| Stocks and contracts in progress | 3 | €45,470 | €41,791 | -€3,678 | -8.1% |
| Stocks | 30/36 | €45,470 | €41,791 | -€3,678 | -8.1% |
| Amounts receivable within one year | 40/41 | €187,580 | €247,587 | +€60,006 | +32.0% |
| Trade receivables | 40 | €31,912 | €40,642 | +€8,730 | +27.4% |
| Other amounts receivable | 41 | €155,668 | €206,944 | +€51,276 | +32.9% |
| Current investments | 50/53 | €1 | €0 | -€1 | -100.0% |
| Cash at bank and in hand | 54/58 | €41,149 | €19,155 | -€21,994 | -53.4% |
| Deferred charges and accrued income | 490/1 | €5,238 | €5,332 | +€94 | +1.8% |
| Total equity and liabilities | 10/49 | €589,750 | €588,565 | -€1,185 | -0.2% |
| Equity | 10/15 | €300,318 | €318,904 | +€18,586 | +6.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €45,703 | €45,703 | = | 0.0% |
| Distributable reserves | 133 | €45,703 | €45,703 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236,024 | €254,609 | +€18,586 | +7.9% |
| Amounts payable | 17/49 | €289,432 | €269,661 | -€19,771 | -6.8% |
| Amounts payable after more than one year | 17 | €155,140 | €125,575 | -€29,565 | -19.1% |
| Financial debts | 170/4 | €155,140 | €125,575 | -€29,565 | -19.1% |
| Amounts payable within one year | 42/48 | €129,017 | €144,086 | +€15,069 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €31,129 | €33,248 | +€2,119 | +6.8% |
| Financial debts | 43 | €37,526 | €37,629 | +€103 | +0.3% |
| Credit institutions | 430/8 | €37,526 | €37,629 | +€103 | +0.3% |
| Trade debts | 44 | €29,714 | €71,004 | +€41,290 | +139.0% |
| Suppliers | 440/4 | €29,714 | €71,004 | +€41,290 | +139.0% |
| Taxes, remuneration and social security | 45 | €30,647 | €2,204 | -€28,443 | -92.8% |
| Taxes | 450/3 | €28,043 | €71 | -€27,972 | -99.7% |
| Remuneration and social security | 454/9 | €2,605 | €2,133 | -€472 | -18.1% |
| Accrued charges and deferred income | 492/3 | €5,275 | - | -€5,275 | |
| Remuneration, social security and pensions | 62 | €40,999 | €44,375 | +€3,376 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,873 | €40,543 | -€1,331 | -3.2% |
| Other operating charges | 640/8 | €13,080 | €13,357 | +€277 | +2.1% |
| Gross operating margin | 9900 | €203,658 | €125,026 | -€78,632 | -38.6% |
| Operating profit (loss) | 9901 | €107,706 | €26,752 | -€80,955 | -75.2% |
| Financial income | 75/76B | €3,415 | €6,369 | +€2,953 | +86.5% |
| Recurring financial income | 75 | €3,415 | €6,369 | +€2,953 | +86.5% |
| Financial charges | 65/66B | €9,091 | €8,792 | -€299 | -3.3% |
| Recurring financial charges | 65 | €9,091 | €8,792 | -€299 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €102,031 | €24,328 | -€77,703 | -76.2% |
| Income taxes | 67/77 | €27,995 | €5,742 | -€22,253 | -79.5% |
| Profit (loss) for the period | 9904 | €74,036 | €18,586 | -€55,450 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,036 | €18,586 | -€55,450 | -74.9% |
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 5 October 2026 via checked.be.