BRUYERRE CHOCOLATES: 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.
What changed
BRUYERRE CHOCOLATES
NACE 10.820, Manufacture of cocoa, chocolate and sugar confectionery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€134,776
2024 · €280,871-€146,095
Equity
€870,816
2024 · €736,040+€134,776
Cash
€390,668
2024 · €196,345+€194,324
Balance sheet total
€3.3m
2024 · €3.6m-€330,231
Largest movements
Assets
- Stocks and contracts -€291,854
down €291,854 (-15.9%), from €1.8m to €1.5m
- Cash +€194,324
up €194,324 (+99.0%), from €196,345 to €390,668
mainly Stocks and contracts (+€291,854) and Depreciation (+€234,425)
- Intangible fixed assets -€177,724
down €177,724 (-30.4%), from €585,391 to €407,667
- Receivables within one year -€77,174
down €77,174 (-9.7%), from €794,784 to €717,610
of which Trade receivables: -€77,163
Equity and liabilities
- Debts after one year -€392,394
down €392,394 (-25.7%), from €1.5m to €1.1m
- Trade debts +€222,023
up €222,023 (+47.5%), from €467,665 to €689,688
- Current portion of long-term debt -€148,931
down €148,931 (-34.7%), from €428,817 to €279,887
- Profit (loss) carried forward +€134,776
up €134,776 (+15.5%), from -€869,655 to -€734,879
- Tax, wage and social debts -€104,633
down €104,633 (-35.9%), from €291,654 to €187,022
of which Remuneration and social security: -€80,660
Income statement
- Goods and materials +€502,970
up €502,970 (+19.5%), from €2.6m to €3.1m
of which Change in stocks: decrease (increase): +€798,485
- Staff costs -€246,819
down €246,819 (-12.5%), from €2.0m to €1.7m
- Services and other goods -€95,035
down €95,035 (-9.5%), from €999,416 to €904,381
- Turnover +€75,151
up €75,151 (+1.3%), from €6.0m to €6.1m
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.
Result 2024
€280,871
Turnover
+€75,151
Other operating income
+€10,881
Goods and materials
-€502,970
Services and other goods
+€95,035
Staff costs
+€246,819
Depreciation
-€14,374
Other operating charges
-€3,463
Financial income
-€3,596
Financial charges
-€17,258
Taxes
-€32,319
Result 2025
€134,776
raises the resultlowers the result
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.
From operations
+€826,810
Investment
-€91,161
Financing
-€541,325
Cash 2024
€196,345
From operations (derived)
+€826,810
Net result for the year
+€134,776
Depreciation
+€234,425
Stocks and contracts
+€291,854
Receivables within one year
+€77,174
Deferred charges and accrued income
+€12,263
Provisions
-€29,889
Trade debts
+€222,023
Tax, wage and social debts
-€104,633
Accrued charges and deferred income
-€11,183
Investment (derived)
-€91,161
Investment in fixed assets (net)
-€91,161
Financing
-€541,325
Debts after one year
-€392,394
Current portion of long-term debt
-€148,931
Cash 2025
€390,668
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,643,133 | €3,312,902 | -€330,231 | -9.1% |
| Fixed assets | 21/28 | €794,675 | €651,412 | -€143,263 | -18.0% |
| Intangible fixed assets | 21 | €585,391 | €407,667 | -€177,724 | -30.4% |
| Tangible fixed assets | 22/27 | €205,800 | €241,961 | +€36,161 | +17.6% |
| Plant, machinery and equipment | 23 | €167,519 | €178,506 | +€10,987 | +6.6% |
| Furniture and vehicles | 24 | €13,070 | €9,944 | -€3,126 | -23.9% |
| Leasing and similar rights | 25 | €25,211 | €51,496 | +€26,285 | +104% |
| Other tangible fixed assets | 26 | - | €2,015 | +€2,015 | |
| Financial fixed assets | 28 | €3,484 | €1,784 | -€1,700 | -48.8% |
| Other financial fixed assets | 284/8 | €3,484 | €1,784 | -€1,700 | -48.8% |
| Amounts receivable and cash guarantees | 285/8 | €3,484 | €1,784 | -€1,700 | -48.8% |
| Current assets | 29/58 | €2,848,458 | €2,661,490 | -€186,967 | -6.6% |
| Stocks and contracts in progress | 3 | €1,831,000 | €1,539,146 | -€291,854 | -15.9% |
| Stocks | 30/36 | €1,831,000 | €1,539,146 | -€291,854 | -15.9% |
| Goods purchased for resale | 34 | €1,831,000 | €1,539,146 | -€291,854 | -15.9% |
| Amounts receivable within one year | 40/41 | €794,784 | €717,610 | -€77,174 | -9.7% |
| Trade receivables | 40 | €790,530 | €713,366 | -€77,163 | -9.8% |
| Other amounts receivable | 41 | €4,254 | €4,243 | -€11 | -0.3% |
| Cash at bank and in hand | 54/58 | €196,345 | €390,668 | +€194,324 | +99.0% |
| Deferred charges and accrued income | 490/1 | €26,329 | €14,066 | -€12,263 | -46.6% |
| Total equity and liabilities | 10/49 | €3,643,133 | €3,312,902 | -€330,231 | -9.1% |
| Equity | 10/15 | €736,040 | €870,816 | +€134,776 | +18.3% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Capital | 10 | €1,500,000 | €1,500,000 | = | 0.0% |
| Issued capital | 100 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €105,695 | €105,695 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,784 | €5,784 | = | 0.0% |
| Legal reserve | 130 | €5,784 | €5,784 | = | 0.0% |
| Distributable reserves | 133 | €99,911 | €99,911 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€869,655 | -€734,879 | +€134,776 | +15.5% |
| Provisions and deferred taxes | 16 | €64,769 | €34,880 | -€29,889 | -46.1% |
| Provisions for liabilities and charges | 160/5 | €64,769 | €34,880 | -€29,889 | -46.1% |
| Other liabilities and charges | 164/5 | €64,769 | €34,880 | -€29,889 | -46.1% |
| Amounts payable | 17/49 | €2,842,324 | €2,407,206 | -€435,118 | -15.3% |
| Amounts payable after more than one year | 17 | €1,525,690 | €1,133,296 | -€392,394 | -25.7% |
| Financial debts | 170/4 | €1,525,690 | €1,133,296 | -€392,394 | -25.7% |
| Leasing and similar obligations | 172 | €20,169 | €40,041 | +€19,872 | +98.5% |
| Credit institutions | 173 | €145,631 | €76,123 | -€69,508 | -47.7% |
| Other loans | 174 | €1,359,890 | €1,017,132 | -€342,758 | -25.2% |
| Amounts payable within one year | 42/48 | €1,288,137 | €1,256,596 | -€31,541 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €428,817 | €279,887 | -€148,931 | -34.7% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Other loans | 439 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €467,665 | €689,688 | +€222,023 | +47.5% |
| Suppliers | 440/4 | €467,665 | €689,688 | +€222,023 | +47.5% |
| Taxes, remuneration and social security | 45 | €291,654 | €187,022 | -€104,633 | -35.9% |
| Taxes | 450/3 | €35,456 | €11,484 | -€23,973 | -67.6% |
| Remuneration and social security | 454/9 | €256,198 | €175,538 | -€80,660 | -31.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €28,497 | €17,314 | -€11,183 | -39.2% |
| Operating income | 70/76A | €6,114,194 | €6,200,226 | +€86,032 | +1.4% |
| Turnover | 70 | €6,002,326 | €6,077,477 | +€75,151 | +1.3% |
| Other operating income | 74 | €111,869 | €122,750 | +€10,881 | +9.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €5,790,053 | €5,969,008 | +€178,955 | +3.1% |
| Goods for resale, raw materials and consumables | 60 | €2,581,882 | €3,084,852 | +€502,970 | +19.5% |
| Purchases | 600/8 | €3,088,513 | €2,792,998 | -€295,515 | -9.6% |
| Change in stocks: decrease (increase) | 609 | -€506,631 | €291,854 | +€798,485 | |
| Services and other goods | 61 | €999,416 | €904,381 | -€95,035 | -9.5% |
| Remuneration, social security and pensions | 62 | €1,972,153 | €1,725,334 | -€246,819 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220,050 | €234,425 | +€14,374 | +6.5% |
| Other operating charges | 640/8 | €16,552 | €20,016 | +€3,463 | +20.9% |
| Operating profit (loss) | 9901 | €324,141 | €231,219 | -€92,922 | -28.7% |
| Financial income | 75/76B | €3,602 | €7 | -€3,596 | -99.8% |
| Recurring financial income | 75 | €3,602 | €7 | -€3,596 | -99.8% |
| Other financial income | 752/9 | €3,602 | €7 | -€3,596 | -99.8% |
| Financial charges | 65/66B | €24,893 | €42,152 | +€17,258 | +69.3% |
| Recurring financial charges | 65 | €24,893 | €42,152 | +€17,258 | +69.3% |
| Debt charges | 650 | €21,984 | €40,184 | +€18,200 | +82.8% |
| Other financial charges | 652/9 | €2,909 | €1,968 | -€942 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €302,850 | €189,074 | -€113,776 | -37.6% |
| Income taxes | 67/77 | €21,979 | €54,298 | +€32,319 | +147% |
| Taxes | 670/3 | €21,979 | €54,298 | +€32,319 | +147% |
| Profit (loss) for the period | 9904 | €280,871 | €134,776 | -€146,095 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €280,871 | €134,776 | -€146,095 | -52.0% |
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.