BLUE CHOCOLATE DMC: 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.
BLUE CHOCOLATE DMC
Largest movements
- Receivables within one year -€109,794
down €109,794 (-79.4%), from €138,260 to €28,466
of which Other amounts receivable: -€122,003
- Cash -€34,159
down €34,159 (-34.6%), from €98,812 to €64,653
mainly Net result for the year (-€153,421) and Tax, wage and social debts (-€52,194)
- Deferred charges and accrued income +€2,795
up €2,795 (+88.0%), from €3,177 to €5,972
- Profit (loss) carried forward -€153,421
down €153,421, from €97,551 to -€55,870
- Trade debts +€59,494
up €59,494 (+1,007%), from €5,908 to €65,402
- Tax, wage and social debts -€52,194
down €52,194 (-71.2%), from €73,327 to €21,133
of which Taxes: -€50,412
- Accrued charges and deferred income +€36,340
up €36,340 (+123%), from €29,464 to €65,803
- Advances received -€32,367
no longer reported in 2025 (was €32,367)
- Gross operating margin -€275,983
down €275,983, from €258,486 to -€17,498
- Taxes -€34,671
down €34,671, from €34,505 to -€166
- Write-downs +€12,781
new in 2025: €12,781
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 | €243,960 | €101,813 | -€142,148 | -58.3% |
| Fixed assets | 21/28 | €3,712 | €2,722 | -€990 | -26.7% |
| Tangible fixed assets | 22/27 | €3,712 | €2,722 | -€990 | -26.7% |
| Furniture and vehicles | 24 | €3,712 | €2,722 | -€990 | -26.7% |
| Current assets | 29/58 | €240,249 | €99,091 | -€141,158 | -58.8% |
| Amounts receivable within one year | 40/41 | €138,260 | €28,466 | -€109,794 | -79.4% |
| Trade receivables | 40 | €10,874 | €23,084 | +€12,210 | +112% |
| Other amounts receivable | 41 | €127,386 | €5,382 | -€122,003 | -95.8% |
| Cash at bank and in hand | 54/58 | €98,812 | €64,653 | -€34,159 | -34.6% |
| Deferred charges and accrued income | 490/1 | €3,177 | €5,972 | +€2,795 | +88.0% |
| Total equity and liabilities | 10/49 | €243,960 | €101,813 | -€142,148 | -58.3% |
| Equity | 10/15 | €102,551 | -€50,870 | -€153,421 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,551 | -€55,870 | -€153,421 | |
| Amounts payable | 17/49 | €141,410 | €152,683 | +€11,273 | +8.0% |
| Amounts payable within one year | 42/48 | €111,946 | €86,879 | -€25,067 | -22.4% |
| Trade debts | 44 | €5,908 | €65,402 | +€59,494 | +1,007% |
| Suppliers | 440/4 | €5,908 | €65,402 | +€59,494 | +1,007% |
| Advances received on contracts in progress | 46 | €32,367 | - | -€32,367 | |
| Taxes, remuneration and social security | 45 | €73,327 | €21,133 | -€52,194 | -71.2% |
| Taxes | 450/3 | €59,795 | €9,383 | -€50,412 | -84.3% |
| Remuneration and social security | 454/9 | €13,532 | €11,750 | -€1,782 | -13.2% |
| Other amounts payable | 47/48 | €345 | €345 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €29,464 | €65,803 | +€36,340 | +123% |
| Remuneration, social security and pensions | 62 | €115,907 | €114,264 | -€1,642 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €990 | €990 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,781 | +€12,781 | |
| Other operating charges | 640/8 | €2,730 | €1,849 | -€881 | -32.3% |
| Gross operating margin | 9900 | €258,486 | -€17,498 | -€275,983 | |
| Operating profit (loss) | 9901 | €138,859 | -€147,381 | -€286,240 | |
| Financial income | 75/76B | - | €170 | +€170 | |
| Recurring financial income | 75 | - | €170 | +€170 | |
| Financial charges | 65/66B | €4,806 | €6,376 | +€1,569 | +32.7% |
| Recurring financial charges | 65 | €4,806 | €6,376 | +€1,569 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €134,053 | -€153,587 | -€287,639 | |
| Income taxes | 67/77 | €34,505 | -€166 | -€34,671 | |
| Profit (loss) for the period | 9904 | €99,548 | -€153,421 | -€252,968 | |
| Profit (loss) for the period to be appropriated | 9905 | €99,548 | -€153,421 | -€252,968 |
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 24 October 2026 via checked.be.