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CANNELLE: 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

CANNELLE

BE 0435.623.931
NACE 47.242, Retail sale of chocolate and confectionery
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,286
2024 · €5,390-€8,676
Equity
€41,091
2024 · €44,377-€3,286
Cash
€170
2024 · €98+€72
Balance sheet total
€45,716
2024 · €56,510-€10,795

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€10,867

    down €10,867 (-19.3%), from €56,413 to €45,546

    of which Other amounts receivable: -€5,554

Equity and liabilities
  • Other debts -€8,128

    down €8,128 (-97.7%), from €8,320 to €192

  • Profit (loss) carried forward -€3,286

    down €3,286 (-3.6%), from -€91,937 to -€95,222

  • Trade debts +€648

    up €648 (+17.1%), from €3,784 to €4,433

Income statement
  • Gross operating margin -€9,100

    down €9,100, from €6,859 to -€2,241

  • Financial charges -€278

    down €278 (-33.3%), from €835 to €557

  • Other operating charges -€150

    down €150 (-60.0%), from €250 to €100

From the 2024 result to the 2025 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 2024 €5,390
Gross operating margin -€9,100
Staff costs -€3
Other operating charges +€150
Financial charges +€278
Result 2025 -€3,286

Cash bridge derived

cash 2024 to 2025

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.

From operations +€102
Investment €0
Financing -€29
Cash 2024 €98
Net result for the year -€3,286
Receivables within one year +€10,867
Trade debts +€648
Other debts -€8,128
Short-term financial debts -€29
Cash 2025 €170
Every line side by side 31 lines
Line Code 2024 2025 Change %
Total assets 20/58 €56,510 €45,716 -€10,795 -19.1%
Current assets 29/58 €56,510 €45,716 -€10,795 -19.1%
Amounts receivable within one year 40/41 €56,413 €45,546 -€10,867 -19.3%
Trade receivables 40 €41,720 €36,407 -€5,313 -12.7%
Other amounts receivable 41 €14,693 €9,139 -€5,554 -37.8%
Cash at bank and in hand 54/58 €98 €170 +€72 +74.0%
Total equity and liabilities 10/49 €56,510 €45,716 -€10,795 -19.1%
Equity 10/15 €44,377 €41,091 -€3,286 -7.4%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €117,721 €117,721 = 0.0%
Non-distributable reserves 130/1 €1,859 €1,859 = 0.0%
Reserves not available under the articles 1311 €1,859 €1,859 = 0.0%
Tax-exempt reserves 132 €3,974 €3,974 = 0.0%
Distributable reserves 133 €111,888 €111,888 = 0.0%
Profit (loss) carried forward 14 -€91,937 -€95,222 -€3,286 -3.6%
Amounts payable 17/49 €12,134 €4,625 -€7,509 -61.9%
Amounts payable within one year 42/48 €12,134 €4,625 -€7,509 -61.9%
Financial debts 43 €29 - -€29
Credit institutions 430/8 €29 - -€29
Trade debts 44 €3,784 €4,433 +€648 +17.1%
Suppliers 440/4 €3,784 €4,433 +€648 +17.1%
Other amounts payable 47/48 €8,320 €192 -€8,128 -97.7%
Remuneration, social security and pensions 62 €384 €387 +€3 +0.8%
Other operating charges 640/8 €250 €100 -€150 -60.0%
Gross operating margin 9900 €6,859 -€2,241 -€9,100
Operating profit (loss) 9901 €6,224 -€2,729 -€8,953
Financial charges 65/66B €835 €557 -€278 -33.3%
Recurring financial charges 65 €835 €557 -€278 -33.3%
Profit (loss) for the period before taxes 9903 €5,390 -€3,286 -€8,676
Profit (loss) for the period 9904 €5,390 -€3,286 -€8,676
Profit (loss) for the period to be appropriated 9905 €5,390 -€3,286 -€8,676

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 30 September 2026 via checked.be.