B-Choc: 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.
B-Choc
Largest movements
- Tangible fixed assets -€9,105
down €9,105 (-24.0%), from €37,970 to €28,865
of which Furniture and vehicles: -€10,793
- Cash +€6,928
up €6,928 (+15.9%), from €43,559 to €50,487
mainly Depreciation (+€10,820) and Net result for the year (+€7,006)
- Receivables within one year -€4,402
down €4,402 (-33.2%), from €13,262 to €8,860
of which Trade receivables: -€6,940
- Debts after one year -€7,410
down €7,410 (-35.1%), from €21,085 to €13,674
- Tax, wage and social debts -€7,218
down €7,218 (-39.8%), from €18,150 to €10,932
of which Taxes: -€7,218
- Reserves +€7,006
up €7,006 (+20.5%), from €34,163 to €41,169
- Accrued charges and deferred income +€1,034
new in 2025: €1,034
- Gross operating margin -€6,711
down €6,711 (-22.5%), from €29,845 to €23,134
- Taxes -€1,434
down €1,434 (-36.8%), from €3,896 to €2,462
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 | €96,228 | €89,714 | -€6,514 | -6.8% |
| Fixed assets | 21/28 | €38,380 | €29,275 | -€9,105 | -23.7% |
| Tangible fixed assets | 22/27 | €37,970 | €28,865 | -€9,105 | -24.0% |
| Furniture and vehicles | 24 | €37,970 | €27,177 | -€10,793 | -28.4% |
| Other tangible fixed assets | 26 | - | €1,688 | +€1,688 | |
| Financial fixed assets | 28 | €410 | €410 | = | 0.0% |
| Current assets | 29/58 | €57,848 | €60,439 | +€2,591 | +4.5% |
| Amounts receivable within one year | 40/41 | €13,262 | €8,860 | -€4,402 | -33.2% |
| Trade receivables | 40 | €13,262 | €6,322 | -€6,940 | -52.3% |
| Other amounts receivable | 41 | - | €2,538 | +€2,538 | |
| Cash at bank and in hand | 54/58 | €43,559 | €50,487 | +€6,928 | +15.9% |
| Deferred charges and accrued income | 490/1 | €1,027 | €1,092 | +€66 | +6.4% |
| Total equity and liabilities | 10/49 | €96,228 | €89,714 | -€6,514 | -6.8% |
| Equity | 10/15 | €35,163 | €42,169 | +€7,006 | +19.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,163 | €41,169 | +€7,006 | +20.5% |
| Distributable reserves | 133 | €34,163 | €41,169 | +€7,006 | +20.5% |
| Amounts payable | 17/49 | €61,065 | €47,545 | -€13,520 | -22.1% |
| Amounts payable after more than one year | 17 | €21,085 | €13,674 | -€7,410 | -35.1% |
| Financial debts | 170/4 | €21,085 | €13,674 | -€7,410 | -35.1% |
| Amounts payable within one year | 42/48 | €39,980 | €32,837 | -€7,144 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €7,131 | €7,410 | +€280 | +3.9% |
| Trade debts | 44 | €268 | €0 | -€268 | -100.0% |
| Suppliers | 440/4 | €268 | €0 | -€268 | -100.0% |
| Taxes, remuneration and social security | 45 | €18,150 | €10,932 | -€7,218 | -39.8% |
| Taxes | 450/3 | €15,662 | €8,444 | -€7,218 | -46.1% |
| Remuneration and social security | 454/9 | €2,488 | €2,488 | = | 0.0% |
| Other amounts payable | 47/48 | €14,432 | €14,494 | +€62 | +0.4% |
| Accrued charges and deferred income | 492/3 | - | €1,034 | +€1,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,693 | €10,820 | +€127 | +1.2% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | €29,845 | €23,134 | -€6,711 | -22.5% |
| Operating profit (loss) | 9901 | €18,652 | €11,801 | -€6,852 | -36.7% |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €2,302 | €2,407 | +€106 | +4.6% |
| Recurring financial charges | 65 | €2,302 | €2,407 | +€106 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €16,351 | €9,468 | -€6,882 | -42.1% |
| Income taxes | 67/77 | €3,896 | €2,462 | -€1,434 | -36.8% |
| Profit (loss) for the period | 9904 | €12,455 | €7,006 | -€5,449 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,455 | €7,006 | -€5,449 | -43.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.