Little Candy: what changed
Little Candy
Largest movements
- Deferred charges and accrued income +€20,809
up €20,809 (+11,434%), from €182 to €20,991
- Receivables within one year -€9,048
down €9,048 (-69.3%), from €13,056 to €4,008
of which Trade receivables: -€11,677
- Cash +€7,903
up €7,903 (+10.0%), from €78,868 to €86,771
mainly Net result for the year (+€36,098) and Depreciation (+€24,699)
- Stocks and contracts +€6,117
up €6,117 (+19.7%), from €31,031 to €37,148
- Tangible fixed assets -€2,916
down €2,916 (-5.0%), from €58,275 to €55,359
of which Furniture and vehicles: -€7,163
- Profit (loss) carried forward +€36,098
up €36,098 (+62.6%), from -€57,656 to -€21,558
- Debts after one year -€9,809
down €9,809 (-39.5%), from €24,832 to €15,023
- Tax, wage and social debts +€9,056
up €9,056 (+69.9%), from €12,958 to €22,014
of which Remuneration and social security: +€4,573
- Accrued charges and deferred income -€7,429
down €7,429 (-99.5%), from €7,468 to €39
- Other debts -€5,296
down €5,296 (-42.7%), from €12,392 to €7,096
- Gross operating margin +€153,449
up €153,449 (+167%), from €91,802 to €245,251
- Staff costs +€60,461
up €60,461 (+56.2%), from €107,599 to €168,060
- Financial charges +€7,711
up €7,711 (+115%), from €6,725 to €14,436
- Depreciation -€7,555
down €7,555 (-23.4%), from €32,254 to €24,699
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,789 | €227,228 | +€21,439 | +10.4% |
| Fixed assets | 21/28 | €82,652 | €78,310 | -€4,342 | -5.3% |
| Intangible fixed assets | 21 | €1,763 | - | -€1,763 | |
| Tangible fixed assets | 22/27 | €58,275 | €55,359 | -€2,916 | -5.0% |
| Plant, machinery and equipment | 23 | €42,434 | €46,681 | +€4,247 | +10.0% |
| Furniture and vehicles | 24 | €15,841 | €8,678 | -€7,163 | -45.2% |
| Financial fixed assets | 28 | €22,614 | €22,951 | +€337 | +1.5% |
| Current assets | 29/58 | €123,137 | €148,918 | +€25,781 | +20.9% |
| Stocks and contracts in progress | 3 | €31,031 | €37,148 | +€6,117 | +19.7% |
| Stocks | 30/36 | €31,031 | €37,148 | +€6,117 | +19.7% |
| Amounts receivable within one year | 40/41 | €13,056 | €4,008 | -€9,048 | -69.3% |
| Trade receivables | 40 | €12,882 | €1,205 | -€11,677 | -90.6% |
| Other amounts receivable | 41 | €174 | €2,803 | +€2,629 | +1,511% |
| Cash at bank and in hand | 54/58 | €78,868 | €86,771 | +€7,903 | +10.0% |
| Deferred charges and accrued income | 490/1 | €182 | €20,991 | +€20,809 | +11,434% |
| Total equity and liabilities | 10/49 | €205,789 | €227,228 | +€21,439 | +10.4% |
| Equity | 10/15 | €122,944 | €159,042 | +€36,098 | +29.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €162,000 | €162,000 | = | 0.0% |
| Distributable reserves | 133 | €162,000 | €162,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,656 | -€21,558 | +€36,098 | +62.6% |
| Amounts payable | 17/49 | €82,845 | €68,186 | -€14,659 | -17.7% |
| Amounts payable after more than one year | 17 | €24,832 | €15,023 | -€9,809 | -39.5% |
| Financial debts | 170/4 | €24,832 | €15,023 | -€9,809 | -39.5% |
| Amounts payable within one year | 42/48 | €50,545 | €53,124 | +€2,579 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €14,351 | €9,810 | -€4,541 | -31.6% |
| Trade debts | 44 | €10,844 | €14,204 | +€3,360 | +31.0% |
| Suppliers | 440/4 | €10,844 | €14,204 | +€3,360 | +31.0% |
| Taxes, remuneration and social security | 45 | €12,958 | €22,014 | +€9,056 | +69.9% |
| Taxes | 450/3 | €3,599 | €8,082 | +€4,483 | +125% |
| Remuneration and social security | 454/9 | €9,359 | €13,932 | +€4,573 | +48.9% |
| Other amounts payable | 47/48 | €12,392 | €7,096 | -€5,296 | -42.7% |
| Accrued charges and deferred income | 492/3 | €7,468 | €39 | -€7,429 | -99.5% |
| Non-recurring operating income | 76A | - | €112 | +€112 | |
| Remuneration, social security and pensions | 62 | €107,599 | €168,060 | +€60,461 | +56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,254 | €24,699 | -€7,555 | -23.4% |
| Other operating charges | 640/8 | €2,840 | €2,306 | -€534 | -18.8% |
| Non-recurring operating charges | 66A | - | €42 | +€42 | |
| Gross operating margin | 9900 | €91,802 | €245,251 | +€153,449 | +167% |
| Operating profit (loss) | 9901 | -€50,891 | €50,144 | +€101,035 | |
| Financial income | 75/76B | €239 | €531 | +€292 | +122% |
| Recurring financial income | 75 | €239 | €531 | +€292 | +122% |
| Financial charges | 65/66B | €6,725 | €14,436 | +€7,711 | +115% |
| Recurring financial charges | 65 | €6,725 | €14,436 | +€7,711 | +115% |
| Profit (loss) for the period before taxes | 9903 | -€57,377 | €36,239 | +€93,616 | |
| Income taxes | 67/77 | €279 | €141 | -€138 | -49.5% |
| Profit (loss) for the period | 9904 | -€57,656 | €36,098 | +€93,754 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,656 | €36,098 | +€93,754 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.