SWEETS and 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.
SWEETS and CANDY
Largest movements
- Receivables within one year +€89,920
up €89,920 (+49.4%), from €181,897 to €271,817
of which Trade receivables: +€92,246
- Tangible fixed assets -€26,387
down €26,387 (-13.4%), from €196,436 to €170,049
of which Plant, machinery and equipment: -€22,796
- Reserves +€155,873
up €155,873 (+277%), from €56,187 to €212,060
- Short-term financial debts -€80,847
down €80,847 (-58.9%), from €137,205 to €56,358
of which Other loans: -€80,000
- Trade debts +€61,142
up €61,142 (+51.1%), from €119,671 to €180,813
- Debts after one year -€54,070
down €54,070 (-46.8%), from €115,498 to €61,428
- Advances received -€43,100
no longer reported in 2025 (was €43,100)
- Gross operating margin +€185,055
up €185,055 (+77.3%), from €239,390 to €424,445
- Staff costs -€36,675
down €36,675 (-14.2%), from €257,919 to €221,244
- Depreciation -€9,012
down €9,012 (-18.8%), from €47,996 to €38,984
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 | €588,888 | €655,775 | +€66,887 | +11.4% |
| Fixed assets | 21/28 | €197,083 | €170,236 | -€26,847 | -13.6% |
| Intangible fixed assets | 21 | €460 | - | -€460 | |
| Tangible fixed assets | 22/27 | €196,436 | €170,049 | -€26,387 | -13.4% |
| Plant, machinery and equipment | 23 | €174,989 | €152,193 | -€22,796 | -13.0% |
| Furniture and vehicles | 24 | €515 | €15 | -€500 | -97.1% |
| Other tangible fixed assets | 26 | €20,931 | €17,840 | -€3,091 | -14.8% |
| Financial fixed assets | 28 | €188 | €188 | = | 0.0% |
| Current assets | 29/58 | €391,805 | €485,539 | +€93,734 | +23.9% |
| Stocks and contracts in progress | 3 | €201,340 | €202,586 | +€1,245 | +0.6% |
| Stocks | 30/36 | €201,340 | €202,586 | +€1,245 | +0.6% |
| Amounts receivable within one year | 40/41 | €181,897 | €271,817 | +€89,920 | +49.4% |
| Trade receivables | 40 | €45,874 | €138,120 | +€92,246 | +201% |
| Other amounts receivable | 41 | €136,023 | €133,697 | -€2,326 | -1.7% |
| Cash at bank and in hand | 54/58 | €4,677 | €9,160 | +€4,483 | +95.9% |
| Deferred charges and accrued income | 490/1 | €3,891 | €1,976 | -€1,914 | -49.2% |
| Total equity and liabilities | 10/49 | €588,888 | €655,775 | +€66,887 | +11.4% |
| Equity | 10/15 | €74,787 | €230,660 | +€155,873 | +208% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,187 | €212,060 | +€155,873 | +277% |
| Distributable reserves | 133 | €56,187 | €212,060 | +€155,873 | +277% |
| Amounts payable | 17/49 | €514,101 | €425,115 | -€88,986 | -17.3% |
| Amounts payable after more than one year | 17 | €115,498 | €61,428 | -€54,070 | -46.8% |
| Financial debts | 170/4 | €115,498 | €61,428 | -€54,070 | -46.8% |
| Amounts payable within one year | 42/48 | €398,520 | €362,774 | -€35,746 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €64,911 | €54,070 | -€10,841 | -16.7% |
| Financial debts | 43 | €137,205 | €56,358 | -€80,847 | -58.9% |
| Credit institutions | 430/8 | €17,205 | €16,358 | -€847 | -4.9% |
| Other loans | 439 | €120,000 | €40,000 | -€80,000 | -66.7% |
| Trade debts | 44 | €119,671 | €180,813 | +€61,142 | +51.1% |
| Suppliers | 440/4 | €119,671 | €180,813 | +€61,142 | +51.1% |
| Advances received on contracts in progress | 46 | €43,100 | - | -€43,100 | |
| Taxes, remuneration and social security | 45 | €11,833 | €29,261 | +€17,428 | +147% |
| Taxes | 450/3 | €3,559 | €4,138 | +€579 | +16.3% |
| Remuneration and social security | 454/9 | €8,274 | €25,123 | +€16,849 | +204% |
| Other amounts payable | 47/48 | €21,799 | €42,273 | +€20,473 | +93.9% |
| Accrued charges and deferred income | 492/3 | €83 | €913 | +€830 | +1,002% |
| Non-recurring operating income | 76A | - | €172 | +€172 | |
| Remuneration, social security and pensions | 62 | €257,919 | €221,244 | -€36,675 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,996 | €38,984 | -€9,012 | -18.8% |
| Other operating charges | 640/8 | €4,610 | €4,217 | -€393 | -8.5% |
| Non-recurring operating charges | 66A | €549 | - | -€549 | |
| Gross operating margin | 9900 | €239,390 | €424,445 | +€185,055 | +77.3% |
| Operating profit (loss) | 9901 | -€71,684 | €160,000 | +€231,683 | |
| Financial income | 75/76B | €20 | €75 | +€55 | +274% |
| Recurring financial income | 75 | €20 | €75 | +€55 | +274% |
| Financial charges | 65/66B | €4,057 | €3,767 | -€290 | -7.1% |
| Recurring financial charges | 65 | €4,057 | €3,767 | -€290 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€75,720 | €156,308 | +€232,028 | |
| Income taxes | 67/77 | €446 | €435 | -€11 | -2.4% |
| Profit (loss) for the period | 9904 | -€76,166 | €155,873 | +€232,039 | |
| Profit (loss) for the period to be appropriated | 9905 | -€76,166 | €155,873 | +€232,039 |
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 18 October 2026 via checked.be.