B-ART CHOCOLATES: what changed
What changed
B-ART CHOCOLATES
NACE 47.120, Other non-specialised retail sale
filed annual accounts (NBB)
Net result for the year
€99,478
2024 · €101,702-€2,224
Equity
€633,096
2024 · €640,720-€7,624
Cash
€273,080
2024 · €73,718+€199,362
Balance sheet total
€1.0m
2024 · €991,949+€27,806
Largest movements
Assets
- Cash +€199,362
up €199,362 (+270%), from €73,718 to €273,080
mainly Current investments (+€190,000) and Net result for the year (+€99,478)
- Current investments -€190,000
no longer reported in 2025 (was €190,000)
- Tangible fixed assets -€20,322
down €20,322 (-3.6%), from €563,849 to €543,527
of which Land and buildings: -€27,185
- Receivables within one year +€19,812
up €19,812 (+90.0%), from €22,011 to €41,823
of which Trade receivables: +€25,332
- Stocks and contracts +€18,805
up €18,805 (+13.8%), from €136,410 to €155,214
Equity and liabilities
- Other debts +€53,545
up €53,545 (+94.3%), from €56,789 to €110,334
- Debts after one year -€20,316
down €20,316 (-10.6%), from €191,241 to €170,925
Income statement
- Gross operating margin +€16,618
up €16,618 (+4.2%), from €399,928 to €416,546
- Staff costs +€15,343
up €15,343 (+9.0%), from €170,932 to €186,274
- Depreciation +€9,700
up €9,700 (+13.1%), from €73,797 to €83,497
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.
Result 2024
€101,702
Gross operating margin
+€16,618
Staff costs
-€15,343
Depreciation
-€9,700
Write-downs
+€763
Other operating charges
+€1,045
Financial income
+€3,777
Financial charges
-€60
Taxes
+€676
Result 2025
€99,478
raises the resultlowers the result
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.
From operations
+€201,222
Investment
+€126,825
Financing
-€128,685
Cash 2024
€73,718
From operations (derived)
+€201,222
Net result for the year
+€99,478
Depreciation
+€83,497
Stocks and contracts
-€18,805
Receivables within one year
-€19,812
Deferred charges and accrued income
-€149
Trade debts
-€959
Tax, wage and social debts
+€2,630
Other debts
+€53,545
Accrued charges and deferred income
+€1,797
Investment (derived)
+€126,825
Investment in fixed assets (net)
-€63,175
Current investments
+€190,000
Financing
-€128,685
Debts after one year
-€20,316
Current portion of long-term debt
-€1,267
Contributions, distributions and other
-€107,102
Cash 2025
€273,080
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €991,949 | €1,019,754 | +€27,806 | +2.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €563,849 | €543,527 | -€20,322 | -3.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €563,849 | €543,527 | -€20,322 | -3.6% |
| Land and buildings | 22 | €358,996 | €331,811 | -€27,185 | -7.6% |
| Plant, machinery and equipment | 23 | €175,658 | €173,965 | -€1,693 | -1.0% |
| Furniture and vehicles | 24 | €29,195 | €37,751 | +€8,556 | +29.3% |
| Current assets | 29/58 | €428,100 | €476,227 | +€48,127 | +11.2% |
| Stocks and contracts in progress | 3 | €136,410 | €155,214 | +€18,805 | +13.8% |
| Stocks | 30/36 | €136,410 | €155,214 | +€18,805 | +13.8% |
| Amounts receivable within one year | 40/41 | €22,011 | €41,823 | +€19,812 | +90.0% |
| Trade receivables | 40 | €16,328 | €41,660 | +€25,332 | +155% |
| Other amounts receivable | 41 | €5,683 | €163 | -€5,520 | -97.1% |
| Current investments | 50/53 | €190,000 | - | -€190,000 | |
| Cash at bank and in hand | 54/58 | €73,718 | €273,080 | +€199,362 | +270% |
| Deferred charges and accrued income | 490/1 | €5,962 | €6,110 | +€149 | +2.5% |
| Total equity and liabilities | 10/49 | €991,949 | €1,019,754 | +€27,806 | +2.8% |
| Equity | 10/15 | €640,720 | €633,096 | -€7,624 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €622,120 | €614,496 | -€7,624 | -1.2% |
| Distributable reserves | 133 | €622,120 | €614,496 | -€7,624 | -1.2% |
| Amounts payable | 17/49 | €351,229 | €386,658 | +€35,429 | +10.1% |
| Amounts payable after more than one year | 17 | €191,241 | €170,925 | -€20,316 | -10.6% |
| Financial debts | 170/4 | €191,241 | €170,925 | -€20,316 | -10.6% |
| Amounts payable within one year | 42/48 | €157,123 | €211,071 | +€53,948 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €49,704 | €48,437 | -€1,267 | -2.5% |
| Trade debts | 44 | €20,032 | €19,072 | -€959 | -4.8% |
| Suppliers | 440/4 | €20,032 | €19,072 | -€959 | -4.8% |
| Taxes, remuneration and social security | 45 | €30,599 | €33,229 | +€2,630 | +8.6% |
| Taxes | 450/3 | €7,764 | €7,827 | +€63 | +0.8% |
| Remuneration and social security | 454/9 | €22,834 | €25,401 | +€2,567 | +11.2% |
| Other amounts payable | 47/48 | €56,789 | €110,334 | +€53,545 | +94.3% |
| Accrued charges and deferred income | 492/3 | €2,865 | €4,662 | +€1,797 | +62.7% |
| Remuneration, social security and pensions | 62 | €170,932 | €186,274 | +€15,343 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,797 | €83,497 | +€9,700 | +13.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €763 | - | -€763 | |
| Other operating charges | 640/8 | €6,006 | €4,962 | -€1,045 | -17.4% |
| Gross operating margin | 9900 | €399,928 | €416,546 | +€16,618 | +4.2% |
| Operating profit (loss) | 9901 | €148,430 | €141,814 | -€6,617 | -4.5% |
| Financial income | 75/76B | €4,549 | €8,326 | +€3,777 | +83.0% |
| Recurring financial income | 75 | €4,549 | €8,326 | +€3,777 | +83.0% |
| Financial charges | 65/66B | €8,882 | €8,942 | +€60 | +0.7% |
| Recurring financial charges | 65 | €8,882 | €8,768 | -€113 | -1.3% |
| Non-recurring financial charges | 66B | - | €174 | +€174 | |
| Profit (loss) for the period before taxes | 9903 | €144,098 | €141,198 | -€2,900 | -2.0% |
| Income taxes | 67/77 | €42,395 | €41,720 | -€676 | -1.6% |
| Profit (loss) for the period | 9904 | €101,702 | €99,478 | -€2,224 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €101,702 | €99,478 | -€2,224 | -2.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.