Confiserie Ann: 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.
Confiserie Ann
Largest movements
- Cash +€11,067
up €11,067 (+33.3%), from €33,196 to €44,263
mainly Net result for the year (+€16,126) and Depreciation (+€7,360)
- Tangible fixed assets -€7,360
down €7,360 (-44.0%), from €16,745 to €9,385
of which Furniture and vehicles: -€6,326
- Stocks and contracts +€4,948
up €4,948 (+35.4%), from €13,975 to €18,923
- Receivables within one year +€1,396
up €1,396 (+24.9%), from €5,597 to €6,993
of which Trade receivables: +€2,397
- Reserves +€11,370
up €11,370 (+185%), from €6,132 to €17,502
- Trade debts -€8,623
down €8,623 (-66.1%), from €13,045 to €4,422
- Tax, wage and social debts +€6,697
up €6,697 (+129%), from €5,172 to €11,869
- Profit (loss) carried forward +€4,756
no longer reported in 2025 (was -€4,756)
- Debts after one year -€3,723
down €3,723 (-25.1%), from €14,863 to €11,140
- Gross operating margin +€15,956
up €15,956 (+61.0%), from €26,158 to €42,114
- Taxes +€4,480
up €4,480 (+119%), from €3,775 to €8,255
- Other operating charges +€1,121
up €1,121 (+96.0%), from €1,168 to €2,289
- Financial income -€1,038
down €1,038 (-99.9%), from €1,039 to €1
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 | €70,059 | €80,063 | +€10,004 | +14.3% |
| Fixed assets | 21/28 | €17,245 | €9,885 | -€7,360 | -42.7% |
| Tangible fixed assets | 22/27 | €16,745 | €9,385 | -€7,360 | -44.0% |
| Furniture and vehicles | 24 | €14,073 | €7,747 | -€6,326 | -44.9% |
| Leasing and similar rights | 25 | €2,672 | €1,637 | -€1,035 | -38.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €52,814 | €70,178 | +€17,364 | +32.9% |
| Stocks and contracts in progress | 3 | €13,975 | €18,923 | +€4,948 | +35.4% |
| Stocks | 30/36 | €13,975 | €18,923 | +€4,948 | +35.4% |
| Amounts receivable within one year | 40/41 | €5,597 | €6,993 | +€1,396 | +24.9% |
| Trade receivables | 40 | €4,596 | €6,993 | +€2,397 | +52.2% |
| Other amounts receivable | 41 | €1,001 | - | -€1,001 | |
| Cash at bank and in hand | 54/58 | €33,196 | €44,263 | +€11,067 | +33.3% |
| Deferred charges and accrued income | 490/1 | €46 | - | -€46 | |
| Total equity and liabilities | 10/49 | €70,059 | €80,063 | +€10,004 | +14.3% |
| Equity | 10/15 | €21,827 | €37,953 | +€16,126 | +73.9% |
| Contributions | 10/11 | €20,451 | €20,451 | +€0 | 0.0% |
| Contributions outside capital | 11 | - | €20,451 | +€20,451 | |
| Share premium | 1100/10 | - | €20,451 | +€20,451 | |
| Reserves | 13 | €6,132 | €17,502 | +€11,370 | +185% |
| Distributable reserves | 133 | €6,132 | €17,502 | +€11,370 | +185% |
| Profit (loss) carried forward | 14 | -€4,756 | - | +€4,756 | |
| Amounts payable | 17/49 | €48,232 | €42,110 | -€6,122 | -12.7% |
| Amounts payable after more than one year | 17 | €14,863 | €11,140 | -€3,723 | -25.1% |
| Financial debts | 170/4 | €14,863 | €11,140 | -€3,723 | -25.1% |
| Amounts payable within one year | 42/48 | €33,369 | €30,814 | -€2,555 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €11,936 | €12,107 | +€171 | +1.4% |
| Trade debts | 44 | €13,045 | €4,422 | -€8,623 | -66.1% |
| Suppliers | 440/4 | €13,045 | €4,422 | -€8,623 | -66.1% |
| Taxes, remuneration and social security | 45 | €5,172 | €11,869 | +€6,697 | +129% |
| Taxes | 450/3 | €5,172 | €11,869 | +€6,697 | +129% |
| Other amounts payable | 47/48 | €3,216 | €2,416 | -€800 | -24.9% |
| Accrued charges and deferred income | 492/3 | - | €157 | +€157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,360 | €7,360 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,168 | €2,289 | +€1,121 | +96.0% |
| Non-recurring operating charges | 66A | - | €4,920 | +€4,920 | |
| Gross operating margin | 9900 | €26,158 | €42,114 | +€15,956 | +61.0% |
| Operating profit (loss) | 9901 | €17,630 | €27,545 | +€9,915 | +56.2% |
| Financial income | 75/76B | €1,039 | €1 | -€1,038 | -99.9% |
| Recurring financial income | 75 | €1,039 | €1 | -€1,038 | -99.9% |
| Financial charges | 65/66B | €3,253 | €3,164 | -€89 | -2.7% |
| Recurring financial charges | 65 | €3,253 | €3,164 | -€89 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €15,416 | €24,382 | +€8,966 | +58.2% |
| Income taxes | 67/77 | €3,775 | €8,255 | +€4,480 | +119% |
| Profit (loss) for the period | 9904 | €11,641 | €16,126 | +€4,485 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,641 | €16,126 | +€4,485 | +38.5% |
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 28 October 2026 via checked.be.