BRCC Chocolates: what changed
BRCC Chocolates
Largest movements
- Cash -€138,437
down €138,437 (-21.8%), from €635,045 to €496,608
mainly Trade debts (-€262,643) and Investment in fixed assets (net) (-€69,181)
- Receivables within one year -€21,126
down €21,126 (-41.6%), from €50,746 to €29,620
of which Other amounts receivable: -€21,365
- Stocks and contracts -€20,556
down €20,556 (-9.9%), from €207,145 to €186,589
- Trade debts -€262,643
down €262,643 (-36.5%), from €719,675 to €457,032
- Other debts +€45,644
up €45,644 (+10,141%), from €450 to €46,094
- Reserves +€42,850
up €42,850 (+28.6%), from €150,007 to €192,856
- Tax, wage and social debts +€31,211
up €31,211 (+15.8%), from €197,458 to €228,670
of which Remuneration and social security: +€20,995
- Debts after one year -€25,000
down €25,000 (-40.0%), from €62,500 to €37,500
- Staff costs +€227,368
up €227,368 (+18.6%), from €1.2m to €1.5m
- Gross operating margin +€136,587
up €136,587 (+8.9%), from €1.5m to €1.7m
- Taxes -€44,998
down €44,998 (-58.2%), from €77,373 to €32,375
- Depreciation +€17,786
up €17,786 (+30.2%), from €58,983 to €76,769
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,220,090 | €1,032,383 | -€187,707 | -15.4% |
| Fixed assets | 21/28 | €327,154 | €319,565 | -€7,589 | -2.3% |
| Tangible fixed assets | 22/27 | €327,154 | €319,565 | -€7,589 | -2.3% |
| Plant, machinery and equipment | 23 | €115,862 | €111,427 | -€4,434 | -3.8% |
| Furniture and vehicles | 24 | €11,783 | €14,658 | +€2,875 | +24.4% |
| Other tangible fixed assets | 26 | €199,509 | €193,480 | -€6,029 | -3.0% |
| Current assets | 29/58 | €892,936 | €712,818 | -€180,118 | -20.2% |
| Stocks and contracts in progress | 3 | €207,145 | €186,589 | -€20,556 | -9.9% |
| Stocks | 30/36 | €207,145 | €186,589 | -€20,556 | -9.9% |
| Amounts receivable within one year | 40/41 | €50,746 | €29,620 | -€21,126 | -41.6% |
| Trade receivables | 40 | €9,006 | €9,245 | +€239 | +2.7% |
| Other amounts receivable | 41 | €41,740 | €20,375 | -€21,365 | -51.2% |
| Cash at bank and in hand | 54/58 | €635,045 | €496,608 | -€138,437 | -21.8% |
| Total equity and liabilities | 10/49 | €1,220,090 | €1,032,383 | -€187,707 | -15.4% |
| Equity | 10/15 | €155,007 | €197,856 | +€42,850 | +27.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €150,007 | €192,856 | +€42,850 | +28.6% |
| Distributable reserves | 133 | €150,007 | €192,856 | +€42,850 | +28.6% |
| Amounts payable | 17/49 | €1,065,083 | €834,527 | -€230,557 | -21.6% |
| Amounts payable after more than one year | 17 | €62,500 | €37,500 | -€25,000 | -40.0% |
| Financial debts | 170/4 | €62,500 | €37,500 | -€25,000 | -40.0% |
| Amounts payable within one year | 42/48 | €1,002,583 | €796,795 | -€205,788 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 43 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Credit institutions | 430/8 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Trade debts | 44 | €719,675 | €457,032 | -€262,643 | -36.5% |
| Suppliers | 440/4 | €719,675 | €457,032 | -€262,643 | -36.5% |
| Taxes, remuneration and social security | 45 | €197,458 | €228,670 | +€31,211 | +15.8% |
| Taxes | 450/3 | €17,373 | €27,589 | +€10,216 | +58.8% |
| Remuneration and social security | 454/9 | €180,085 | €201,080 | +€20,995 | +11.7% |
| Other amounts payable | 47/48 | €450 | €46,094 | +€45,644 | +10,141% |
| Accrued charges and deferred income | 492/3 | - | €232 | +€232 | |
| Remuneration, social security and pensions | 62 | €1,225,236 | €1,452,604 | +€227,368 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,983 | €76,769 | +€17,786 | +30.2% |
| Other operating charges | 640/8 | €9,762 | €12,191 | +€2,429 | +24.9% |
| Gross operating margin | 9900 | €1,526,128 | €1,662,715 | +€136,587 | +8.9% |
| Operating profit (loss) | 9901 | €232,147 | €121,151 | -€110,996 | -47.8% |
| Financial income | 75/76B | €254 | €43 | -€211 | -83.0% |
| Recurring financial income | 75 | €254 | €43 | -€211 | -83.0% |
| Financial charges | 65/66B | €5,021 | €5,969 | +€948 | +18.9% |
| Recurring financial charges | 65 | €5,021 | €5,969 | +€948 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €227,380 | €115,225 | -€112,155 | -49.3% |
| Income taxes | 67/77 | €77,373 | €32,375 | -€44,998 | -58.2% |
| Profit (loss) for the period | 9904 | €150,007 | €82,850 | -€67,157 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €150,007 | €82,850 | -€67,157 | -44.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.