DELUXE CANDY: 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.
DELUXE CANDY
Largest movements
- Stocks and contracts +€32,568
up €32,568 (+9.8%), from €333,338 to €365,906
- Cash +€11,558
up €11,558 (+20.9%), from €55,317 to €66,875
mainly Other debts (+€120,139) and Net result for the year (+€5,982)
- Other debts +€120,139
up €120,139 (+105.2%), from €114,147 to €234,287
- Trade debts -€80,392
down €80,392 (-99.9%), from €80,441 to €49
- Profit (loss) carried forward +€5,982
up €5,982 (+4.2%), from €143,762 to €149,744
- Gross operating margin -€13,858
down €13,858 (-21.4%), from €64,779 to €50,921
- Taxes -€3,758
down €3,758 (-70.7%), from €5,315 to €1,558
- Staff costs +€2,289
up €2,289 (+5.8%), from €39,171 to €41,460
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.
Cash bridge derived
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 | €392,949 | €438,046 | +€45,097 | +11.5% |
| Current assets | 29/58 | €392,949 | €438,046 | +€45,097 | +11.5% |
| Stocks and contracts in progress | 3 | €333,338 | €365,906 | +€32,568 | +9.8% |
| Stocks | 30/36 | €333,338 | €365,906 | +€32,568 | +9.8% |
| Amounts receivable within one year | 40/41 | €4,295 | €5,265 | +€970 | +22.6% |
| Trade receivables | 40 | €4,295 | €1,823 | -€2,472 | -57.6% |
| Other amounts receivable | 41 | €0 | €3,442 | +€3,442 | |
| Cash at bank and in hand | 54/58 | €55,317 | €66,875 | +€11,558 | +20.9% |
| Total equity and liabilities | 10/49 | €392,949 | €438,046 | +€45,097 | +11.5% |
| Equity | 10/15 | €169,412 | €175,394 | +€5,982 | +3.5% |
| Contributions | 10/11 | €25,650 | €25,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,762 | €149,744 | +€5,982 | +4.2% |
| Amounts payable | 17/49 | €223,537 | €262,652 | +€39,115 | +17.5% |
| Amounts payable after more than one year | 17 | €1,327 | €0 | -€1,327 | -100.0% |
| Financial debts | 170/4 | €1,327 | €0 | -€1,327 | -100.0% |
| Amounts payable within one year | 42/48 | €222,211 | €262,652 | +€40,442 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €2,586 | €1,232 | -€1,353 | -52.3% |
| Trade debts | 44 | €80,441 | €49 | -€80,392 | -99.9% |
| Suppliers | 440/4 | €80,441 | €49 | -€80,392 | -99.9% |
| Taxes, remuneration and social security | 45 | €25,036 | €27,084 | +€2,048 | +8.2% |
| Taxes | 450/3 | €16,892 | €17,946 | +€1,054 | +6.2% |
| Remuneration and social security | 454/9 | €8,144 | €9,138 | +€993 | +12.2% |
| Other amounts payable | 47/48 | €114,147 | €234,287 | +€120,139 | +105.2% |
| Remuneration, social security and pensions | 62 | €39,171 | €41,460 | +€2,289 | +5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €149 | €589 | +€440 | +296.0% |
| Gross operating margin | 9900 | €64,779 | €50,921 | -€13,858 | -21.4% |
| Operating profit (loss) | 9901 | €25,460 | €8,873 | -€16,587 | -65.2% |
| Financial income | 75/76B | €33 | €154 | +€121 | +361.6% |
| Recurring financial income | 75 | €33 | €154 | +€121 | +361.6% |
| Financial charges | 65/66B | €1,609 | €1,488 | -€121 | -7.5% |
| Recurring financial charges | 65 | €1,609 | €1,488 | -€121 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €23,884 | €7,539 | -€16,345 | -68.4% |
| Income taxes | 67/77 | €5,315 | €1,558 | -€3,758 | -70.7% |
| Profit (loss) for the period | 9904 | €18,569 | €5,982 | -€12,587 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,569 | €5,982 | -€12,587 | -67.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.