SWEET & SUGAR: 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.
SWEET & SUGAR
Largest movements
- Receivables within one year -€817
down €817 (-60.6%), from €1,348 to €531
of which Trade receivables: -€817
- Tangible fixed assets -€18
down €18 (-33.3%), from €53 to €35
- Profit (loss) carried forward -€934
down €934 (-1.2%), from -€76,541 to -€77,475
- Other debts +€465
up €465 (+3.9%), from €11,916 to €12,381
- Trade debts -€373
down €373 (-55.2%), from €675 to €303
- Gross operating margin +€282
up €282 (+25.1%), from -€1,126 to -€844
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 | €1,407 | €566 | -€840 | -59.7% |
| Fixed assets | 21/28 | €53 | €35 | -€18 | -33.3% |
| Tangible fixed assets | 22/27 | €53 | €35 | -€18 | -33.3% |
| Plant, machinery and equipment | 23 | €53 | €35 | -€18 | -33.3% |
| Current assets | 29/58 | €1,354 | €531 | -€823 | -60.8% |
| Amounts receivable within one year | 40/41 | €1,348 | €531 | -€817 | -60.6% |
| Trade receivables | 40 | €817 | - | -€817 | |
| Other amounts receivable | 41 | €531 | €531 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6 | - | -€6 | |
| Total equity and liabilities | 10/49 | €1,407 | €566 | -€840 | -59.7% |
| Equity | 10/15 | -€70,341 | -€71,275 | -€934 | -1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,541 | -€77,475 | -€934 | -1.2% |
| Amounts payable | 17/49 | €71,748 | €71,841 | +€93 | +0.1% |
| Amounts payable after more than one year | 17 | €56,184 | €56,184 | = | 0.0% |
| Financial debts | 170/4 | €56,184 | €56,184 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,564 | €15,657 | +€93 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €2,973 | €2,973 | = | 0.0% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €675 | €303 | -€373 | -55.2% |
| Suppliers | 440/4 | €675 | €303 | -€373 | -55.2% |
| Other amounts payable | 47/48 | €11,916 | €12,381 | +€465 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18 | €18 | = | 0.0% |
| Gross operating margin | 9900 | -€1,126 | -€844 | +€282 | +25.1% |
| Operating profit (loss) | 9901 | -€1,144 | -€861 | +€282 | +24.7% |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.1% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,216 | -€934 | +€282 | +23.2% |
| Profit (loss) for the period | 9904 | -€1,216 | -€934 | +€282 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,216 | -€934 | +€282 | +23.2% |
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 23 October 2026 via checked.be.