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CANDYLICIOUS: 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.

What changed

CANDYLICIOUS

BE 0763.458.690
NACE 47.242, Retail sale of chocolate and confectionery
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€7,329
2023 · €4,985-€12,314
Equity
-€8,864
2023 · -€1,535-€7,329
Cash
€4,896
2023 · €3,174+€1,722
Balance sheet total
€5,260
2023 · €6,602-€1,342

Largest movements

2023 to 2024
Assets
  • Stocks and contracts -€3,064

    down €3,064 (-89.4%), from €3,428 to €364

  • Cash +€1,722

    up €1,722 (+54.3%), from €3,174 to €4,896

    mainly Other debts (+€4,405) and Stocks and contracts (+€3,064)

Equity and liabilities
  • Profit (loss) carried forward -€7,329

    down €7,329 (-196.2%), from -€3,735 to -€11,064

  • Other debts +€4,405

    up €4,405 (+90.6%), from €4,864 to €9,269

  • Trade debts +€1,233

    up €1,233 (+130.5%), from €945 to €2,178

  • Tax, wage and social debts +€349

    up €349 (+15.0%), from €2,328 to €2,677

    of which Taxes: +€762

Income statement
  • Staff costs +€8,806

    up €8,806 (+61.1%), from €14,421 to €23,227

  • Gross operating margin -€2,667

    down €2,667 (-13.5%), from €19,786 to €17,119

  • Financial charges +€791

    up €791 (+1582.0%), from €50 to €841

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €4,985
Gross operating margin -€2,667
Staff costs -€8,806
Other operating charges -€50
Financial charges -€791
Result 2024 -€7,329

Cash bridge derived

cash 2023 to 2024

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.

From operations +€1,722
Investment €0
Financing €0
Cash 2023 €3,174
Net result for the year -€7,329
Stocks and contracts +€3,064
Trade debts +€1,233
Tax, wage and social debts +€349
Other debts +€4,405
Cash 2024 €4,896
Every line side by side 29 lines
Line Code 2023 2024 Change %
Total assets 20/58 €6,602 €5,260 -€1,342 -20.3%
Current assets 29/58 €6,602 €5,260 -€1,342 -20.3%
Stocks and contracts in progress 3 €3,428 €364 -€3,064 -89.4%
Stocks 30/36 €3,428 €364 -€3,064 -89.4%
Cash at bank and in hand 54/58 €3,174 €4,896 +€1,722 +54.3%
Total equity and liabilities 10/49 €6,602 €5,260 -€1,342 -20.3%
Equity 10/15 -€1,535 -€8,864 -€7,329 -477.5%
Contributions 10/11 €2,000 €2,000 = 0.0%
Reserves 13 €200 €200 = 0.0%
Non-distributable reserves 130/1 €200 €200 = 0.0%
Reserves not available under the articles 1311 €200 €200 = 0.0%
Profit (loss) carried forward 14 -€3,735 -€11,064 -€7,329 -196.2%
Amounts payable 17/49 €8,137 €14,124 +€5,987 +73.6%
Amounts payable within one year 42/48 €8,137 €14,124 +€5,987 +73.6%
Trade debts 44 €945 €2,178 +€1,233 +130.5%
Suppliers 440/4 €945 €2,178 +€1,233 +130.5%
Taxes, remuneration and social security 45 €2,328 €2,677 +€349 +15.0%
Taxes 450/3 €631 €1,393 +€762 +120.8%
Remuneration and social security 454/9 €1,697 €1,284 -€413 -24.3%
Other amounts payable 47/48 €4,864 €9,269 +€4,405 +90.6%
Remuneration, social security and pensions 62 €14,421 €23,227 +€8,806 +61.1%
Other operating charges 640/8 €330 €380 +€50 +15.2%
Gross operating margin 9900 €19,786 €17,119 -€2,667 -13.5%
Operating profit (loss) 9901 €5,035 -€6,488 -€11,523
Financial charges 65/66B €50 €841 +€791 +1582.0%
Recurring financial charges 65 €50 €841 +€791 +1582.0%
Profit (loss) for the period before taxes 9903 €4,985 -€7,329 -€12,314
Profit (loss) for the period 9904 €4,985 -€7,329 -€12,314
Profit (loss) for the period to be appropriated 9905 €4,985 -€7,329 -€12,314

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.