CREST CANDY: 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.
CREST CANDY
Largest movements
- Tangible fixed assets +€20,212
up €20,212, from €0 to €20,212
of which Furniture and vehicles: +€20,212
- Receivables within one year +€1,573
up €1,573 (+38.6%), from €4,070 to €5,643
of which Other amounts receivable: +€792
- Stocks and contracts +€1,435
up €1,435 (+3.6%), from €40,329 to €41,764
- Cash -€928
down €928 (-21.3%), from €4,360 to €3,431
mainly Investment in fixed assets (net) (-€22,826) and Net result for the year (-€16,721)
- Trade debts +€18,634
up €18,634 (+79.7%), from €23,386 to €42,020
- Profit (loss) carried forward -€16,721
down €16,721, from €11,085 to -€5,637
- Debts after one year +€15,250
new in 2025: €15,250
- Current portion of long-term debt +€3,851
new in 2025: €3,851
- Tax, wage and social debts +€2,557
up €2,557 (+55.9%), from €4,574 to €7,131
- Gross operating margin -€10,962
down €10,962, from €6,502 to -€4,461
- Other operating charges +€3,060
up €3,060 (+66.2%), from €4,622 to €7,682
- Depreciation +€2,536
up €2,536 (+3,232%), from €78 to €2,614
- Financial charges -€733
down €733 (-28.7%), from €2,556 to €1,823
- Taxes -€114
down €114 (-44.6%), from €256 to €142
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 | €59,314 | €81,215 | +€21,902 | +36.9% |
| Fixed assets | 21/28 | €2,165 | €22,377 | +€20,212 | +934% |
| Tangible fixed assets | 22/27 | €0 | €20,212 | +€20,212 | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €20,212 | +€20,212 | |
| Financial fixed assets | 28 | €2,165 | €2,165 | = | 0.0% |
| Current assets | 29/58 | €57,149 | €58,838 | +€1,690 | +3.0% |
| Amounts receivable after more than one year | 29 | €8,000 | €8,000 | = | 0.0% |
| Trade receivables | 290 | €8,000 | €8,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €40,329 | €41,764 | +€1,435 | +3.6% |
| Stocks | 30/36 | €40,329 | €41,764 | +€1,435 | +3.6% |
| Amounts receivable within one year | 40/41 | €4,070 | €5,643 | +€1,573 | +38.6% |
| Trade receivables | 40 | €0 | €781 | +€781 | |
| Other amounts receivable | 41 | €4,070 | €4,862 | +€792 | +19.4% |
| Cash at bank and in hand | 54/58 | €4,360 | €3,431 | -€928 | -21.3% |
| Deferred charges and accrued income | 490/1 | €390 | - | -€390 | |
| Total equity and liabilities | 10/49 | €59,314 | €81,215 | +€21,902 | +36.9% |
| Equity | 10/15 | €29,685 | €12,963 | -€16,721 | -56.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,085 | -€5,637 | -€16,721 | |
| Amounts payable | 17/49 | €29,629 | €68,252 | +€38,623 | +130% |
| Amounts payable after more than one year | 17 | - | €15,250 | +€15,250 | |
| Financial debts | 170/4 | - | €15,250 | +€15,250 | |
| Amounts payable within one year | 42/48 | €29,629 | €53,002 | +€23,373 | +78.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,851 | +€3,851 | |
| Trade debts | 44 | €23,386 | €42,020 | +€18,634 | +79.7% |
| Suppliers | 440/4 | €23,386 | €42,020 | +€18,634 | +79.7% |
| Taxes, remuneration and social security | 45 | €4,574 | €7,131 | +€2,557 | +55.9% |
| Taxes | 450/3 | €4,574 | €7,131 | +€2,557 | +55.9% |
| Other amounts payable | 47/48 | €1,669 | - | -€1,669 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78 | €2,614 | +€2,536 | +3,232% |
| Other operating charges | 640/8 | €4,622 | €7,682 | +€3,060 | +66.2% |
| Gross operating margin | 9900 | €6,502 | -€4,461 | -€10,962 | |
| Operating profit (loss) | 9901 | €1,801 | -€14,757 | -€16,558 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -69.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -69.3% |
| Financial charges | 65/66B | €2,556 | €1,823 | -€733 | -28.7% |
| Recurring financial charges | 65 | €2,556 | €1,823 | -€733 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€754 | -€16,580 | -€15,825 | -2,097% |
| Income taxes | 67/77 | €256 | €142 | -€114 | -44.6% |
| Profit (loss) for the period | 9904 | -€1,010 | -€16,721 | -€15,711 | -1,555% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,010 | -€16,721 | -€15,711 | -1,555% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.