NICE CHOCOLATES (0451.861.632): financials and annual accounts

NICE CHOCOLATES

Brussels ·KBO/BCE: BE 0451.861.632

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
Balance sheet: assets
Total assets`20/58`	493,094	555,308	598,717	629,791	602,433	573,866	740,341	796,388	894,950	805,774	403,053	227,633	292,773	219,420	224,637	302,469	46,767	51,519	42,806	351,772
Fixed assets`21/28`	354,629	415,697	450,605	459,766	491,710	542,226	609,469	594,230	654,183	664,671	75,233	23,882	38,917	54,136	67,324	79,912	139	139	139	80,354
Intangible fixed assets`21`	-	-	-	-	-	-	-	4,167	8,333	12,500	16,667	20,833	25,000	29,167	33,333	37,500	-	-	-	40,000
Tangible fixed assets`22/27`	354,629	415,697	450,605	459,766	491,710	542,226	609,469	590,063	645,711	652,032	58,427	2,910	13,779	24,831	33,852	42,273	-	-	-	40,216
Land and buildings`22`	335,615	391,048	440,425	447,807	481,706	530,527	565,807	558,905	603,147	647,389	-	-	-	-	-	-	-	-	-	-
Plant, machinery and equipment`23`	19,014	24,649	10,180	11,959	10,004	11,699	13,741	929	2,258	3,662	57,118	2,910	5,001	7,276	7,519	7,163	-	-	-	40,003
Furniture and vehicles`24`	-	-	-	-	-	-	29,921	30,230	40,306	982	1,310	-	8,777	17,555	26,332	35,110	-	-	-	213
Financial fixed assets`28`	-	-	-	-	-	-	-	-	139	139	139	139	139	139	139	139	139	139	139	139
Current assets`29/58`	138,466	139,611	148,112	170,025	110,722	31,641	130,872	202,158	240,767	141,103	327,820	203,751	253,855	165,283	157,313	222,557	46,628	51,380	42,667	271,417
Stocks and contracts in progress`3`	49,854	76,961	47,845	87,545	44,362	14,909	82,811	98,830	103,030	96,041	82,998	51,919	62,028	94,507	30,317	41,511	-	-	-	63,618
Stocks`30/36`	49,854	76,961	47,845	87,545	44,362	14,909	82,811	98,830	103,030	96,041	82,998	51,919	62,028	94,507	30,317	41,511	-	-	-	63,618
Amounts receivable within one year`40/41`	1,802	12,799	8,879	14,047	5,671	780	7,421	6,115	11,604	9,006	7,315	2,181	7,307	36,725	10,491	16,008	44,602	40,679	31,533	55,030
Trade receivables`40`	1,291	6,590	3,879	11,826	4,503	-	7,421	-	-	-	-	544	471	228	581	644	-	-	15,972	16,206
Other amounts receivable`41`	511	6,209	5,000	2,221	1,168	780	-	6,115	11,604	9,006	7,315	1,637	6,836	36,497	9,910	15,365	44,602	40,679	15,561	38,824
Cash at bank and in hand`54/58`	85,799	48,603	90,186	67,283	60,660	13,789	34,924	93,528	118,454	35,094	237,507	145,368	183,255	32,691	115,460	164,050	2,026	10,701	11,134	145,637
Deferred charges and accrued income`490/1`	1,010	1,248	1,203	1,150	29	2,163	5,716	3,685	7,679	962	-	4,282	1,265	1,360	1,045	988	-	-	-	7,132
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	493,094	555,308	598,717	629,791	602,433	573,866	740,341	796,388	894,950	805,774	403,053	227,633	292,773	219,420	224,637	302,469	46,767	51,519	42,806	351,772
Equity`10/15`	419,237	404,269	350,839	301,500	299,447	383,204	549,599	553,571	602,047	570,530	88,517	89,798	121,937	88,039	131,537	45,848	45,777	40,634	31,834	31,153
Contributions`10/11`	542,735	542,735	542,735	542,735	542,735	542,735	542,735	542,735	542,735	542,735	19,000	19,000	19,000	19,000	19,000	19,000	19,000	19,000	19,000	19,000
Issued capital`100`	-	-	-	-	-	-	542,735	542,735	542,735	542,735	19,000	19,000	19,000	19,000	19,000	19,000	19,000	19,000	19,000	19,000
Reserves`13`	59,312	59,312	59,312	59,312	59,312	59,312	59,312	59,312	59,312	27,795	69,517	70,798	102,937	69,039	112,537	26,848	26,777	21,634	12,834	12,153
Non-distributable reserves`130/1`	3,480	3,480	3,480	3,480	3,480	3,480	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	-	3,480	3,480	3,480	1,900	1,900	1,900	1,900	1,900	1,900	1,900	1,900	1,900	1,900	1,900
Reserves not available under the articles`1311`	3,480	3,480	3,480	3,480	3,480	3,480	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Distributable reserves`133`	55,832	55,832	55,832	55,832	55,832	55,832	55,832	55,832	55,832	25,895	67,617	68,898	101,037	67,139	110,637	24,948	24,877	19,734	10,934	10,253
Profit (loss) carried forward`14`	-182,810	-197,778	-251,208	-300,547	-302,600	-218,843	-52,448	-48,476	-	-	-	-	-	-	-	-	-	-	-	-
Amounts payable`17/49`	73,858	151,039	247,878	328,292	302,985	190,663	190,742	242,817	292,903	235,244	314,536	137,834	170,836	131,380	93,100	256,622	990	10,885	10,972	320,619
Amounts payable after more than one year`17`	-	-	9,791	17,957	25,918	11,901	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Financial debts`170/4`	-	-	9,791	17,957	25,918	11,901	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Amounts payable within one year`42/48`	69,858	150,992	236,027	306,046	277,067	178,762	190,742	241,818	270,823	234,755	304,730	136,846	165,813	130,196	86,969	255,522	180	10,075	9,479	312,556
Current portion of amounts payable after more than one year`42`	-	-	8,165	7,961	24,704	36,697	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Trade debts`44`	14,697	5,174	3,401	22,390	5,967	8,982	48,274	34,743	53,709	46,209	132,430	19,505	78,200	18,317	20,723	28,995	135	6,553	974	88,945
Suppliers`440/4`	14,697	5,174	3,401	22,390	5,967	8,982	48,274	34,743	53,709	46,209	132,430	19,505	78,200	18,317	20,723	28,995	135	6,553	974	88,945
Taxes, remuneration and social security`45`	5,380	606	23,766	15,000	-	16,745	44,470	36,831	35,851	31,954	33,720	62,624	57,013	61,878	36,404	49,540	0	3,477	5,090	52,899
Taxes`450/3`	3,380	606	1,273	-	-	2,396	8,742	4,342	7,464	437	2,341	26,684	32,067	28,307	12,407	21,948	0	3,477	5,090	29,331
Remuneration and social security`454/9`	2,000	-	22,493	15,000	-	14,349	35,728	32,489	28,387	31,517	31,380	35,940	24,947	33,571	23,997	27,593	-	-	-	23,568
Other amounts payable`47/48`	49,781	145,211	200,696	260,696	246,396	116,338	97,999	170,245	181,263	156,592	138,579	54,717	30,599	50,000	29,842	176,986	45	45	3,415	170,712
Accrued charges and deferred income`492/3`	4,000	47	2,059	4,289	-	-	-	999	22,080	489	9,806	988	5,023	1,185	6,131	1,100	810	810	1,493	8,063
Income statement
Non-recurring operating income`76A`	-	-	-	-	-	-	7,700	-	14,176	-	-	-	-	-	-	-	-	-	16,958	-
Gross operating margin`9900`	83,393	120,844	110,472	58,528	21,288	23,745	215,410	161,944	246,872	139,278	183,193	256,181	232,380	215,022	280,723	323,088	1,728	13,708	-3,597	531,091
Remuneration, social security and pensions`62`	-	-	-	-	45,947	58,358	151,633	146,569	143,883	162,102	149,311	157,918	158,945	155,649	132,097	119,308	-	6,658	-	194,156
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	61,069	59,941	54,531	50,444	50,515	50,823	61,843	59,814	60,603	22,924	8,177	16,277	18,689	18,909	17,957	17,720	-	-	-	32,055
Other operating charges`640/8`	3,487	3,436	3,314	2,977	3,414	7,974	3,594	3,753	3,642	977	1,007	700	2,265	758	615	1,160	137	108	716	773
Non-recurring operating charges`66A`	-	-	-	-	-	70,608	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Operating profit (loss)`9901`	18,838	57,467	52,627	5,107	-78,588	-164,018	-1,660	-48,192	38,744	-46,725	24,697	81,286	52,480	39,706	130,054	184,901	1,591	6,943	-4,313	304,108
Financial income`75/76B`	12	4	8	88	29	20	145	569	0	5,262	0	1,334	309	-	65	329	2,335	232	121	1,500
Recurring financial income`75`	12	4	8	88	29	20	145	569	0	5,262	0	1,334	309	-	65	329	2,335	232	121	1,500
Financial charges`65/66B`	3,882	4,041	3,296	3,143	5,198	2,234	1,970	323	6,435	260	5,525	2,848	716	167	3,207	3,190	106	246	1,023	2,043
Recurring financial charges`65`	3,882	4,041	3,296	3,143	5,198	2,234	1,970	323	6,435	260	5,525	2,848	716	167	3,207	3,190	106	246	1,023	2,043
Profit (loss) for the period before taxes`9903`	14,968	53,430	49,339	2,052	-83,756	-166,232	-3,485	-47,945	32,309	-41,723	19,172	79,772	52,073	39,539	126,912	182,040	3,820	6,929	11,742	303,564
Income taxes`67/77`	-	-	-	-	-	163	486	531	792	-0	453	25,244	18,175	16,371	41,222	64,322	-1,323	-1,872	11,062	106,886
Profit (loss) for the period`9904`	14,968	53,430	49,339	2,052	-83,756	-166,395	-3,971	-48,476	31,517	-41,723	18,719	54,528	33,897	23,169	85,690	117,718	5,143	8,800	681	196,678
Profit (loss) for the period to be appropriated`9905`	14,968	53,430	49,339	2,052	-83,756	-166,395	-3,971	-48,476	31,517	-41,723	18,719	54,528	33,897	23,169	85,690	117,718	5,143	8,800	681	196,678
Appropriation of the result
Profit (loss) to be appropriated`9906`	-182,810	-197,778	-251,208	-300,547	-302,600	-218,843	-52,448	-48,476	31,517	-41,723	18,719	54,528	33,897	23,169	85,690	117,718	5,143	8,800	681	196,678
Profit (loss) brought forward from the previous period`14P`	-197,778	-251,208	-300,547	-302,600	-218,843	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer from equity`791/2`	-	-	-	-	-	-	-	-	-	41,723	1,281	32,139	-	43,498	-	-	-	-	-	-
Transfer to equity`691/2`	-	-	-	-	-	-	-	-	31,517	-	-	-	33,897	-	85,690	71	5,143	8,800	681	1,678
To the legal reserve`6920`	-	-	-	-	-	-	-	-	1,580	-	-	-	-	-	-	-	-	-	-	-
To other reserves`6921`	-	-	-	-	-	-	-	-	29,937	-	-	-	33,897	-	85,690	71	5,143	8,800	681	1,678
Profit to be distributed`694/7`	-	-	-	-	-	-	-	-	-	-	20,000	86,667	-	66,667	-	117,647	-	-	-	195,000
Return on contributions (dividend)`694`	-	-	-	-	-	-	-	-	-	-	-	66,667	-	66,667	-	117,647	-	-	-	195,000
Directors or managers`695`	-	-	-	-	-	-	-	-	-	-	20,000	20,000	-	-	-	-	-	-	-	-
Social balance sheet
Average staff (FTE)`9087`	-	-	-	-	2	2.6	4.2	4.2	4.3	4.1	4.1	4	4.3	4.9	4.1	3.6	-	-	-	9.7
Hours worked`1013`	-	-	-	-	2,540	2,540	7,303	7,516	7,234	7,217	7,234	7,325	7,240	8,098	7,349	6,555	-	-	-	15,998
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	07-07-2026	2026-00276488	PDF
31-12-2024	micro format	11-07-2025	2025-00278109	PDF
31-12-2023	micro format	13-07-2024	2024-00244698	PDF
31-12-2022	micro format	30-06-2023	2023-00204861	PDF
31-12-2021	micro format	11-07-2022	2022-20173346	PDF
31-12-2020	micro format	29-06-2021	2021-28500215	PDF
31-12-2019	micro format	31-07-2020	2020-38100116	PDF
31-12-2018	micro format	30-08-2019	2019-59000022	PDF
31-12-2017	micro format	31-08-2018	2018-59300053	PDF
31-12-2016	micro format	28-07-2017	2017-38200229	PDF
31-12-2015	abbreviated format	31-08-2016	2016-57500149	PDF
31-12-2014	abbreviated format	28-08-2015	2015-51500461	PDF
31-12-2013	abbreviated format	29-08-2014	2014-55100582	PDF
31-12-2012	abbreviated format	02-07-2013	2013-28300481	PDF
31-12-2011	abbreviated format	29-08-2012	2012-50400208	PDF
31-12-2010	abbreviated format	27-07-2011	2011-34200311	PDF
31-12-2009	abbreviated format	30-08-2010	2010-51700340	PDF
31-12-2008	abbreviated format	28-08-2009	2009-70400367	PDF
31-12-2007	abbreviated format	26-06-2008	2008-30900045	PDF
31-12-2006	abbreviated format	25-07-2007	2007-48000135	PDF
31-12-2005	abbreviated format	07-07-2006	2006-43302152	PDF
31-12-2004	abbreviated format	26-07-2005	2005-56204577	PDF
31-12-2003	abbreviated format	07-07-2004	2004-42002466	PDF
31-12-2002	abbreviated format	24-07-2003	2003-49801441	PDF
31-12-2001	abbreviated format	02-12-2002	2002-74803434	PDF
31-12-2000	abbreviated format	21-12-2001	2001-77303815	PDF
31-12-1999	abbreviated format	27-07-2000	2000-46404587	PDF
31-12-1998	abbreviated format	28-07-1999	1999-37503334	PDF
31-12-1997	abbreviated format	24-07-1998	1998-35702772	PDF
31-12-1996	abbreviated format	28-07-1997	1997-34003661	PDF
31-12-1995	abbreviated format	01-07-1996	1996-28604494	PDF
31-12-1994	abbreviated format	30-06-1995	1995-34100510	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
EBITDA	79,906	117,408	107,158	55,552	-28,073	-113,196	60,183	11,622	99,347	-23,801	32,874	97,563	71,170	58,615	148,011	202,621	-	-	-	336,163
Cash flow	76,036	113,371	103,870	52,497	-33,241	-115,573	57,871	11,338	92,120	-18,799	26,897	70,805	52,587	42,078	103,647	135,437	-	-	-	228,733
Investment in fixed assets (approximation)	0	25,033	45,370	18,500	0	13,500	107,311	-139	51,098	612,362	59,528	1,242	3,470	5,722	5,369	97,493	-	-	21,827	33,897
Change in cash	37,197	-41,583	22,902	6,623	46,872	-21,136	-58,604	-24,925	83,360	-202,414	92,139	-37,887	150,564	-82,770	-48,589	162,023	-8,675	-433	-134,503	-
Working capital	68,608	-11,381	-87,915	-136,021	-166,345	-147,121	-59,870	-39,661	-30,057	-93,652	23,090	66,905	88,042	35,088	70,345	-32,964	46,448	41,305	33,188	-41,138
Solvency	85.0%	72.8%	58.6%	47.9%	49.7%	66.8%	74.2%	69.5%	67.3%	70.8%	22.0%	39.4%	41.6%	40.1%	58.6%	15.2%	97.9%	78.9%	74.4%	8.9%
Current ratio	1.98	0.92	0.63	0.56	0.40	0.18	0.69	0.84	0.89	0.60	1.08	1.49	1.53	1.27	1.81	0.87	-	5.10	4.50	0.87
Quick ratio	1.27	0.41	0.42	0.27	0.24	0.09	0.25	0.43	0.51	0.19	0.80	1.11	1.16	0.54	1.46	0.71	-	5.10	4.50	0.66
Debt to equity	0.18	0.37	0.71	1.09	1.01	0.50	0.35	0.44	0.49	0.41	3.55	1.53	1.40	1.49	0.71	5.60	0.02	0.27	0.34	10.29
ROE	3.6%	13.2%	14.1%	0.7%	-28.0%	-43.4%	-0.7%	-8.8%	5.2%	-7.3%	21.1%	60.7%	27.8%	26.3%	65.1%	256.8%	11.2%	21.7%	2.1%	631.3%
ROA	3.0%	9.6%	8.2%	0.3%	-13.9%	-29.0%	-0.5%	-6.1%	3.5%	-5.2%	4.6%	24.0%	11.6%	10.6%	38.1%	38.9%	11.0%	17.1%	1.6%	55.9%
Interest coverage	20.58	29.05	32.51	17.67	-5.40	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

Item	31-12-2021
Employees at the balance-sheet date	2
full-time	2
in full-time equivalents	2
Average over the year, in full-time equivalents	2
Joined	0
Left	2

Item	2025	2024	2023	2022	2021
Tangible fixed assets	-	€25,033	€45,370	€18,500	-
Depreciation and write-downs of the year	€61,069	€59,941	€54,531	€50,444	€50,515

NICE CHOCOLATES

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency85.0%

Current ratio1.98

Return on assets3.0%

Staff

Staff cost per FTE

Joined and left

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on NICE CHOCOLATES

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