BELLE & CHOCOLAT SRL: 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.
BELLE & CHOCOLAT SRL
Largest movements
- Receivables within one year +€16,706
up €16,706 (+108%), from €15,438 to €32,145
of which Other amounts receivable: +€14,515
- Cash +€12,373
up €12,373 (+2,524%), from €490 to €12,864
mainly Trade debts (+€11,856) and Depreciation (+€10,813)
- Stocks and contracts +€11,149
up €11,149 (+44.5%), from €25,045 to €36,194
- Tangible fixed assets -€7,447
down €7,447 (-35.9%), from €20,756 to €13,309
- Intangible fixed assets -€2,000
down €2,000 (-11.1%), from €18,000 to €16,000
- Trade debts +€11,856
up €11,856 (+65.3%), from €18,164 to €30,021
- Current portion of long-term debt +€10,352
new in 2025: €10,352
- Other debts -€10,281
down €10,281 (-83.8%), from €12,266 to €1,986
- Debts after one year +€8,340
new in 2025: €8,340
- Tax, wage and social debts +€7,026
up €7,026 (+65.1%), from €10,799 to €17,825
of which Remuneration and social security: +€4,430
- Staff costs +€63,191
up €63,191 (+16,848%), from €375 to €63,566
- Gross operating margin +€27,675
up €27,675 (+50.1%), from €55,284 to €82,960
- Taxes -€7,988
down €7,988 (-86.3%), from €9,252 to €1,264
- Financial charges +€4,211
up €4,211 (+5,777%), from €73 to €4,284
- Financial income -€1,992
down €1,992 (-98.7%), from €2,018 to €26
of which Financial income: -€2,007
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 | €80,235 | €111,159 | +€30,923 | +38.5% |
| Fixed assets | 21/28 | €38,756 | €29,309 | -€9,447 | -24.4% |
| Intangible fixed assets | 21 | €18,000 | €16,000 | -€2,000 | -11.1% |
| Tangible fixed assets | 22/27 | €20,756 | €13,309 | -€7,447 | -35.9% |
| Plant, machinery and equipment | 23 | €20,756 | €13,309 | -€7,447 | -35.9% |
| Current assets | 29/58 | €41,480 | €81,850 | +€40,370 | +97.3% |
| Stocks and contracts in progress | 3 | €25,045 | €36,194 | +€11,149 | +44.5% |
| Stocks | 30/36 | €25,045 | €36,194 | +€11,149 | +44.5% |
| Amounts receivable within one year | 40/41 | €15,438 | €32,145 | +€16,706 | +108% |
| Trade receivables | 40 | €15,310 | €17,502 | +€2,192 | +14.3% |
| Other amounts receivable | 41 | €128 | €14,642 | +€14,515 | +11,360% |
| Cash at bank and in hand | 54/58 | €490 | €12,864 | +€12,373 | +2,524% |
| Deferred charges and accrued income | 490/1 | €506 | €648 | +€142 | +28.0% |
| Total equity and liabilities | 10/49 | €80,235 | €111,159 | +€30,923 | +38.5% |
| Equity | 10/15 | €39,006 | €41,269 | +€2,263 | +5.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,006 | €39,269 | +€2,263 | +6.1% |
| Amounts payable | 17/49 | €41,229 | €69,890 | +€28,660 | +69.5% |
| Amounts payable after more than one year | 17 | - | €8,340 | +€8,340 | |
| Financial debts | 170/4 | - | €8,340 | +€8,340 | |
| Amounts payable within one year | 42/48 | €41,229 | €61,549 | +€20,320 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,352 | +€10,352 | |
| Financial debts | 43 | - | €1,366 | +€1,366 | |
| Credit institutions | 430/8 | - | €1,366 | +€1,366 | |
| Trade debts | 44 | €18,164 | €30,021 | +€11,856 | +65.3% |
| Suppliers | 440/4 | €18,164 | €30,021 | +€11,856 | +65.3% |
| Taxes, remuneration and social security | 45 | €10,799 | €17,825 | +€7,026 | +65.1% |
| Taxes | 450/3 | €10,799 | €13,395 | +€2,596 | +24.0% |
| Remuneration and social security | 454/9 | - | €4,430 | +€4,430 | |
| Other amounts payable | 47/48 | €12,266 | €1,986 | -€10,281 | -83.8% |
| Remuneration, social security and pensions | 62 | €375 | €63,566 | +€63,191 | +16,848% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,596 | €10,813 | +€216 | +2.0% |
| Other operating charges | 640/8 | - | €796 | +€796 | |
| Gross operating margin | 9900 | €55,284 | €82,960 | +€27,675 | +50.1% |
| Operating profit (loss) | 9901 | €44,313 | €7,785 | -€36,527 | -82.4% |
| Financial income | 75/76B | €2,018 | €26 | -€1,992 | -98.7% |
| Recurring financial income | 75 | €2,018 | €11 | -€2,007 | -99.5% |
| Non-recurring financial income | 76B | - | €15 | +€15 | |
| Financial charges | 65/66B | €73 | €4,284 | +€4,211 | +5,777% |
| Recurring financial charges | 65 | €73 | €4,284 | +€4,211 | +5,777% |
| Profit (loss) for the period before taxes | 9903 | €46,258 | €3,527 | -€42,731 | -92.4% |
| Income taxes | 67/77 | €9,252 | €1,264 | -€7,988 | -86.3% |
| Profit (loss) for the period | 9904 | €37,006 | €2,263 | -€34,743 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,006 | €2,263 | -€34,743 | -93.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.