Candystan: 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.
Candystan
Largest movements
- Stocks and contracts -€7,805
down €7,805 (-44.8%), from €17,420 to €9,615
- Cash -€4,376
down €4,376 (-66.7%), from €6,556 to €2,180
mainly Net result for the year (-€10,032) and Debts after one year (-€9,569)
- Tangible fixed assets -€2,633
down €2,633 (-19.4%), from €13,574 to €10,941
- Receivables within one year +€937
new in 2025: €937
of which Trade receivables: +€930
- Formation expenses -€592
down €592 (-24.8%), from €2,390 to €1,798
- Profit (loss) carried forward -€10,032
down €10,032, from €229 to -€9,803
- Debts after one year -€9,569
down €9,569 (-45.7%), from €20,933 to €11,365
- Trade debts +€3,970
up €3,970 (+931%), from €427 to €4,396
- Other debts +€2,174
up €2,174 (+89.4%), from €2,431 to €4,606
- Tax, wage and social debts -€1,694
down €1,694 (-65.6%), from €2,583 to €888
of which Remuneration and social security: -€1,400
- Financial charges +€5,658
up €5,658 (+171%), from €3,305 to €8,963
- Gross operating margin -€4,400
down €4,400 (-56.8%), from €7,742 to €3,342
- Staff costs +€528
new in 2025: €528
- Other operating charges -€447
down €447 (-56.7%), from €788 to €341
- Depreciation +€221
up €221 (+6.4%), from €3,472 to €3,693
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 | €45,579 | €31,020 | -€14,558 | -31.9% |
| Formation expenses | 20 | €2,390 | €1,798 | -€592 | -24.8% |
| Fixed assets | 21/28 | €19,124 | €16,491 | -€2,633 | -13.8% |
| Tangible fixed assets | 22/27 | €13,574 | €10,941 | -€2,633 | -19.4% |
| Plant, machinery and equipment | 23 | €6,405 | €5,165 | -€1,239 | -19.4% |
| Furniture and vehicles | 24 | €2,142 | €1,613 | -€529 | -24.7% |
| Other tangible fixed assets | 26 | €5,027 | €4,163 | -€865 | -17.2% |
| Financial fixed assets | 28 | €5,550 | €5,550 | = | 0.0% |
| Current assets | 29/58 | €24,065 | €12,732 | -€11,333 | -47.1% |
| Stocks and contracts in progress | 3 | €17,420 | €9,615 | -€7,805 | -44.8% |
| Stocks | 30/36 | €17,420 | €9,615 | -€7,805 | -44.8% |
| Amounts receivable within one year | 40/41 | - | €937 | +€937 | |
| Trade receivables | 40 | - | €930 | +€930 | |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €6,556 | €2,180 | -€4,376 | -66.7% |
| Deferred charges and accrued income | 490/1 | €89 | €0 | -€89 | -100% |
| Total equity and liabilities | 10/49 | €45,579 | €31,020 | -€14,558 | -31.9% |
| Equity | 10/15 | €10,229 | €197 | -€10,032 | -98.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €229 | -€9,803 | -€10,032 | |
| Amounts payable | 17/49 | €35,349 | €30,823 | -€4,526 | -12.8% |
| Amounts payable after more than one year | 17 | €20,933 | €11,365 | -€9,569 | -45.7% |
| Financial debts | 170/4 | €20,933 | €11,365 | -€9,569 | -45.7% |
| Amounts payable within one year | 42/48 | €14,416 | €19,459 | +€5,043 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €8,975 | €9,569 | +€593 | +6.6% |
| Trade debts | 44 | €427 | €4,396 | +€3,970 | +931% |
| Suppliers | 440/4 | €427 | €4,396 | +€3,970 | +931% |
| Taxes, remuneration and social security | 45 | €2,583 | €888 | -€1,694 | -65.6% |
| Taxes | 450/3 | €1,183 | €888 | -€294 | -24.9% |
| Remuneration and social security | 454/9 | €1,400 | €0 | -€1,400 | -100% |
| Other amounts payable | 47/48 | €2,431 | €4,606 | +€2,174 | +89.4% |
| Remuneration, social security and pensions | 62 | - | €528 | +€528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,472 | €3,693 | +€221 | +6.4% |
| Other operating charges | 640/8 | €788 | €341 | -€447 | -56.7% |
| Gross operating margin | 9900 | €7,742 | €3,342 | -€4,400 | -56.8% |
| Operating profit (loss) | 9901 | €3,482 | -€1,220 | -€4,703 | |
| Financial income | 75/76B | €52 | €151 | +€99 | +188% |
| Recurring financial income | 75 | €52 | €151 | +€99 | +188% |
| Financial charges | 65/66B | €3,305 | €8,963 | +€5,658 | +171% |
| Recurring financial charges | 65 | €3,305 | €8,963 | +€5,658 | +171% |
| Profit (loss) for the period before taxes | 9903 | €229 | -€10,032 | -€10,262 | |
| Profit (loss) for the period | 9904 | €229 | -€10,032 | -€10,262 | |
| Profit (loss) for the period to be appropriated | 9905 | €229 | -€10,032 | -€10,262 |
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 13 October 2026 via checked.be.