EXCELLENT CANDYMIX: 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.
EXCELLENT CANDYMIX
Largest movements
- Receivables within one year -€53,432
down €53,432 (-49.0%), from €108,978 to €55,546
of which Trade receivables: -€46,892
- Tangible fixed assets -€7,927
down €7,927 (-66.9%), from €11,845 to €3,918
of which Plant, machinery and equipment: -€4,511
- Short-term financial debts -€50,390
down €50,390 (-100%), from €50,390 to €0
- Profit (loss) carried forward -€33,092
down €33,092 (-38.2%), from -€86,720 to -€119,812
- Debts after one year +€17,498
up €17,498 (+49.6%), from €35,257 to €52,754
of which Financial debts: +€17,498
- Trade debts +€16,992
up €16,992 (+15.2%), from €112,132 to €129,124
- Other debts -€12,098
down €12,098 (-76.0%), from €15,911 to €3,813
- Gross operating margin -€57,237
down €57,237 (-84.4%), from €67,819 to €10,582
- Staff costs -€31,842
down €31,842 (-71.1%), from €44,768 to €12,926
- Financial charges -€2,872
down €2,872 (-29.3%), from €9,789 to €6,916
- Taxes +€823
new in 2022: €823
- Financial income -€706
down €706 (-99.3%), from €711 to €5
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,423 | €127,987 | -€60,436 | -32.1% |
| Fixed assets | 21/28 | €11,845 | €3,918 | -€7,927 | -66.9% |
| Tangible fixed assets | 22/27 | €11,845 | €3,918 | -€7,927 | -66.9% |
| Plant, machinery and equipment | 23 | €6,835 | €2,324 | -€4,511 | -66.0% |
| Furniture and vehicles | 24 | €5,009 | €1,594 | -€3,416 | -68.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €176,578 | €124,069 | -€52,509 | -29.7% |
| Stocks and contracts in progress | 3 | €60,528 | €61,156 | +€628 | +1.0% |
| Stocks | 30/36 | €60,528 | €61,156 | +€628 | +1.0% |
| Amounts receivable within one year | 40/41 | €108,978 | €55,546 | -€53,432 | -49.0% |
| Trade receivables | 40 | €99,979 | €53,086 | -€46,892 | -46.9% |
| Other amounts receivable | 41 | €8,999 | €2,459 | -€6,540 | -72.7% |
| Cash at bank and in hand | 54/58 | €6,017 | €7,210 | +€1,193 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,055 | €157 | -€898 | -85.1% |
| Total equity and liabilities | 10/49 | €188,423 | €127,987 | -€60,436 | -32.1% |
| Equity | 10/15 | -€56,720 | -€89,812 | -€33,092 | -58.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,720 | -€119,812 | -€33,092 | -38.2% |
| Amounts payable | 17/49 | €245,142 | €217,798 | -€27,344 | -11.2% |
| Amounts payable after more than one year | 17 | €35,257 | €52,754 | +€17,498 | +49.6% |
| Financial debts | 170/4 | €35,257 | €52,754 | +€17,498 | +49.6% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €207,061 | €163,559 | -€43,501 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €13,412 | €22,747 | +€9,335 | +69.6% |
| Financial debts | 43 | €50,390 | €0 | -€50,390 | -100% |
| Credit institutions | 430/8 | €50,390 | €0 | -€50,390 | -100% |
| Trade debts | 44 | €112,132 | €129,124 | +€16,992 | +15.2% |
| Suppliers | 440/4 | €112,132 | €129,124 | +€16,992 | +15.2% |
| Advances received on contracts in progress | 46 | €814 | €814 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,402 | €7,062 | -€7,340 | -51.0% |
| Taxes | 450/3 | €4,346 | €5,301 | +€954 | +22.0% |
| Remuneration and social security | 454/9 | €10,055 | €1,761 | -€8,294 | -82.5% |
| Other amounts payable | 47/48 | €15,911 | €3,813 | -€12,098 | -76.0% |
| Accrued charges and deferred income | 492/3 | €2,825 | €1,485 | -€1,340 | -47.4% |
| Remuneration, social security and pensions | 62 | €44,768 | €12,926 | -€31,842 | -71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,916 | €9,518 | +€602 | +6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €320 | - | -€320 | |
| Other operating charges | 640/8 | €1,152 | €1,290 | +€139 | +12.0% |
| Non-recurring operating charges | 66A | - | €12,207 | +€12,207 | |
| Gross operating margin | 9900 | €67,819 | €10,582 | -€57,237 | -84.4% |
| Operating profit (loss) | 9901 | €12,663 | -€25,358 | -€38,022 | |
| Financial income | 75/76B | €711 | €5 | -€706 | -99.3% |
| Recurring financial income | 75 | €711 | €5 | -€706 | -99.3% |
| Financial charges | 65/66B | €9,789 | €6,916 | -€2,872 | -29.3% |
| Recurring financial charges | 65 | €9,789 | €6,916 | -€2,872 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €3,585 | -€32,270 | -€35,855 | |
| Income taxes | 67/77 | - | €823 | +€823 | |
| Profit (loss) for the period | 9904 | €3,585 | -€33,092 | -€36,678 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,585 | -€33,092 | -€36,678 |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.