CANDYFOOD: 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.
CANDYFOOD
Largest movements
- Cash -€5,200
down €5,200 (-62.2%), from €8,354 to €3,154
mainly Investment in fixed assets (net) (-€9,868) and Debts after one year (-€7,545)
- Tangible fixed assets +€4,053
up €4,053 (+21.6%), from €18,803 to €22,855
of which Plant, machinery and equipment: +€3,358
- Stocks and contracts +€3,005
up €3,005 (+31.3%), from €9,608 to €12,612
- Debts after one year -€7,545
down €7,545 (-24.8%), from €30,471 to €22,926
- Short-term financial debts +€3,694
new in 2024: €3,694
- Profit (loss) carried forward +€3,122
up €3,122, from -€1,679 to €1,444
- Trade debts +€3,003
up €3,003 (+8.1%), from €37,161 to €40,164
- Accrued charges and deferred income -€1,145
no longer reported in 2024 (was €1,145)
- Gross operating margin +€15,688
up €15,688 (+74.9%), from €20,934 to €36,621
- Staff costs +€9,473
up €9,473 (+74.9%), from €12,641 to €22,114
- Depreciation -€1,602
down €1,602 (-21.6%), from €7,418 to €5,816
- Financial charges -€551
down €551 (-11.0%), from €5,020 to €4,468
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 | €85,604 | €88,197 | +€2,593 | +3.0% |
| Fixed assets | 21/28 | €18,803 | €22,855 | +€4,053 | +21.6% |
| Tangible fixed assets | 22/27 | €18,803 | €22,855 | +€4,053 | +21.6% |
| Plant, machinery and equipment | 23 | €2,569 | €5,927 | +€3,358 | +131% |
| Furniture and vehicles | 24 | €1,600 | €455 | -€1,145 | -71.6% |
| Leasing and similar rights | 25 | - | €2,109 | +€2,109 | |
| Other tangible fixed assets | 26 | €14,634 | €14,364 | -€270 | -1.8% |
| Current assets | 29/58 | €66,802 | €65,342 | -€1,460 | -2.2% |
| Amounts receivable after more than one year | 29 | €34,025 | €33,753 | -€272 | -0.8% |
| Other amounts receivable | 291 | €34,025 | €33,753 | -€272 | -0.8% |
| Stocks and contracts in progress | 3 | €9,608 | €12,612 | +€3,005 | +31.3% |
| Stocks | 30/36 | €9,608 | €12,612 | +€3,005 | +31.3% |
| Amounts receivable within one year | 40/41 | €14,028 | €14,348 | +€320 | +2.3% |
| Trade receivables | 40 | €13,757 | €10,998 | -€2,759 | -20.1% |
| Other amounts receivable | 41 | €271 | €3,350 | +€3,079 | +1,136% |
| Cash at bank and in hand | 54/58 | €8,354 | €3,154 | -€5,200 | -62.2% |
| Deferred charges and accrued income | 490/1 | €787 | €1,474 | +€687 | +87.3% |
| Total equity and liabilities | 10/49 | €85,604 | €88,197 | +€2,593 | +3.0% |
| Equity | 10/15 | €4,521 | €7,644 | +€3,122 | +69.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,679 | €1,444 | +€3,122 | |
| Amounts payable | 17/49 | €81,083 | €80,553 | -€530 | -0.7% |
| Amounts payable after more than one year | 17 | €30,471 | €22,926 | -€7,545 | -24.8% |
| Financial debts | 170/4 | €30,471 | €22,926 | -€7,545 | -24.8% |
| Amounts payable within one year | 42/48 | €49,467 | €57,627 | +€8,160 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €8,557 | €9,614 | +€1,057 | +12.4% |
| Financial debts | 43 | - | €3,694 | +€3,694 | |
| Credit institutions | 430/8 | - | €3,694 | +€3,694 | |
| Trade debts | 44 | €37,161 | €40,164 | +€3,003 | +8.1% |
| Suppliers | 440/4 | €37,161 | €40,164 | +€3,003 | +8.1% |
| Taxes, remuneration and social security | 45 | €3,749 | €4,155 | +€406 | +10.8% |
| Taxes | 450/3 | €1,119 | €401 | -€719 | -64.2% |
| Remuneration and social security | 454/9 | €2,630 | €3,754 | +€1,124 | +42.7% |
| Accrued charges and deferred income | 492/3 | €1,145 | - | -€1,145 | |
| Remuneration, social security and pensions | 62 | €12,641 | €22,114 | +€9,473 | +74.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,418 | €5,816 | -€1,602 | -21.6% |
| Other operating charges | 640/8 | €1,872 | €1,587 | -€284 | -15.2% |
| Gross operating margin | 9900 | €20,934 | €36,621 | +€15,688 | +74.9% |
| Operating profit (loss) | 9901 | -€997 | €7,105 | +€8,101 | |
| Financial income | 75/76B | €686 | €679 | -€7 | -1.0% |
| Recurring financial income | 75 | €686 | €679 | -€7 | -1.0% |
| Financial charges | 65/66B | €5,020 | €4,468 | -€551 | -11.0% |
| Recurring financial charges | 65 | €5,020 | €4,468 | -€551 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,331 | €3,315 | +€8,646 | |
| Income taxes | 67/77 | €123 | €193 | +€70 | +56.5% |
| Profit (loss) for the period | 9904 | -€5,454 | €3,122 | +€8,577 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,454 | €3,122 | +€8,577 |
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 13 October 2026 via checked.be.