Verhuring 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.
Verhuring Candy
Largest movements
- Cash -€15,762
down €15,762 (-25.9%), from €60,900 to €45,138
mainly Investment in fixed assets (net) (-€42,812) and Debts after one year (-€22,140)
- Tangible fixed assets -€12,562
down €12,562 (-2.9%), from €439,873 to €427,311
of which Furniture and vehicles: -€15,866
- Receivables within one year +€12,129
up €12,129 (+227.1%), from €5,342 to €17,470
of which Other amounts receivable: +€10,196
- Current investments +€8,989
new in 2025: €8,989
- Debts after one year -€22,140
down €22,140 (-8.9%), from €249,989 to €227,849
- Reserves +€18,429
up €18,429 (+10.4%), from €177,647 to €196,076
- Other debts -€10,760
down €10,760 (-41.6%), from €25,844 to €15,084
- Tax, wage and social debts +€5,323
up €5,323 (+36.9%), from €14,424 to €19,747
of which Taxes: +€4,123
- Gross operating margin -€27,784
down €27,784 (-20.4%), from €136,184 to €108,400
- Taxes -€8,845
down €8,845 (-64.7%), from €13,661 to €4,815
- Depreciation +€6,985
up €6,985 (+14.4%), from €48,389 to €55,374
- Financial charges -€3,989
down €3,989 (-25.3%), from €15,753 to €11,764
- Other operating charges +€2,935
up €2,935 (+35.2%), from €8,348 to €11,283
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 | €507,733 | €500,903 | -€6,830 | -1.3% |
| Fixed assets | 21/28 | €439,873 | €427,311 | -€12,562 | -2.9% |
| Tangible fixed assets | 22/27 | €439,873 | €427,311 | -€12,562 | -2.9% |
| Land and buildings | 22 | €329,318 | €314,368 | -€14,950 | -4.5% |
| Plant, machinery and equipment | 23 | €2,306 | €20,559 | +€18,253 | +791.5% |
| Furniture and vehicles | 24 | €108,249 | €92,383 | -€15,866 | -14.7% |
| Current assets | 29/58 | €67,860 | €73,592 | +€5,732 | +8.4% |
| Stocks and contracts in progress | 3 | €295 | €338 | +€43 | +14.5% |
| Stocks | 30/36 | €295 | €338 | +€43 | +14.5% |
| Amounts receivable within one year | 40/41 | €5,342 | €17,470 | +€12,129 | +227.1% |
| Trade receivables | 40 | €4,880 | €6,812 | +€1,932 | +39.6% |
| Other amounts receivable | 41 | €462 | €10,658 | +€10,196 | +2208.8% |
| Current investments | 50/53 | - | €8,989 | +€8,989 | |
| Cash at bank and in hand | 54/58 | €60,900 | €45,138 | -€15,762 | -25.9% |
| Deferred charges and accrued income | 490/1 | €1,322 | €1,656 | +€334 | +25.3% |
| Total equity and liabilities | 10/49 | €507,733 | €500,903 | -€6,830 | -1.3% |
| Equity | 10/15 | €196,247 | €214,676 | +€18,429 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,647 | €196,076 | +€18,429 | +10.4% |
| Distributable reserves | 133 | €177,647 | €196,076 | +€18,429 | +10.4% |
| Amounts payable | 17/49 | €311,485 | €286,227 | -€25,258 | -8.1% |
| Amounts payable after more than one year | 17 | €249,989 | €227,849 | -€22,140 | -8.9% |
| Financial debts | 170/4 | €249,989 | €227,849 | -€22,140 | -8.9% |
| Amounts payable within one year | 42/48 | €61,497 | €57,493 | -€4,004 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €18,505 | €20,842 | +€2,338 | +12.6% |
| Trade debts | 44 | €2,724 | €1,820 | -€904 | -33.2% |
| Suppliers | 440/4 | €2,724 | €1,820 | -€904 | -33.2% |
| Taxes, remuneration and social security | 45 | €14,424 | €19,747 | +€5,323 | +36.9% |
| Taxes | 450/3 | €13,947 | €18,070 | +€4,123 | +29.6% |
| Remuneration and social security | 454/9 | €477 | €1,677 | +€1,200 | +251.7% |
| Other amounts payable | 47/48 | €25,844 | €15,084 | -€10,760 | -41.6% |
| Accrued charges and deferred income | 492/3 | - | €885 | +€885 | |
| Remuneration, social security and pensions | 62 | €5,054 | €7,458 | +€2,405 | +47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,389 | €55,374 | +€6,985 | +14.4% |
| Other operating charges | 640/8 | €8,348 | €11,283 | +€2,935 | +35.2% |
| Gross operating margin | 9900 | €136,184 | €108,400 | -€27,784 | -20.4% |
| Operating profit (loss) | 9901 | €74,393 | €34,285 | -€40,108 | -53.9% |
| Financial income | 75/76B | €148 | €723 | +€574 | +387.7% |
| Recurring financial income | 75 | €148 | €723 | +€574 | +387.7% |
| Financial charges | 65/66B | €15,753 | €11,764 | -€3,989 | -25.3% |
| Recurring financial charges | 65 | €15,753 | €11,764 | -€3,989 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €58,789 | €23,244 | -€35,545 | -60.5% |
| Income taxes | 67/77 | €13,661 | €4,815 | -€8,845 | -64.7% |
| Profit (loss) for the period | 9904 | €45,128 | €18,429 | -€26,700 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,128 | €18,429 | -€26,700 | -59.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.