CACAO SOINS: 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.
CACAO SOINS
Largest movements
- Receivables within one year +€79,396
up €79,396 (+93.3%), from €85,083 to €164,479
of which Other amounts receivable: +€81,232
- Cash -€6,386
down €6,386 (-98.0%), from €6,520 to €133
mainly Receivables within one year (-€79,396) and Trade debts (-€2,318)
- Profit (loss) carried forward +€58,283
up €58,283 (+88.3%), from €65,985 to €124,268
- Tax, wage and social debts +€14,850
up €14,850 (+65.9%), from €22,533 to €37,382
- Trade debts -€2,318
down €2,318 (-84.8%), from €2,733 to €415
- Accrued charges and deferred income +€1,791
new in 2025: €1,791
- Gross operating margin -€19,793
down €19,793 (-22.6%), from €87,453 to €67,661
- Taxes -€7,683
down €7,683 (-34.1%), from €22,533 to €14,850
- Financial income +€3,882
up €3,882 (+177%), from €2,195 to €6,077
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 | €93,252 | €165,857 | +€72,606 | +77.9% |
| Formation expenses | 20 | €1,649 | €1,245 | -€404 | -24.5% |
| Current assets | 29/58 | €91,603 | €164,612 | +€73,010 | +79.7% |
| Amounts receivable within one year | 40/41 | €85,083 | €164,479 | +€79,396 | +93.3% |
| Trade receivables | 40 | €12,655 | €10,819 | -€1,836 | -14.5% |
| Other amounts receivable | 41 | €72,428 | €153,660 | +€81,232 | +112% |
| Cash at bank and in hand | 54/58 | €6,520 | €133 | -€6,386 | -98.0% |
| Total equity and liabilities | 10/49 | €93,252 | €165,857 | +€72,606 | +77.9% |
| Equity | 10/15 | €67,985 | €126,268 | +€58,283 | +85.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,985 | €124,268 | +€58,283 | +88.3% |
| Amounts payable | 17/49 | €25,266 | €39,589 | +€14,323 | +56.7% |
| Amounts payable within one year | 42/48 | €25,266 | €37,798 | +€12,532 | +49.6% |
| Trade debts | 44 | €2,733 | €415 | -€2,318 | -84.8% |
| Suppliers | 440/4 | €2,733 | €415 | -€2,318 | -84.8% |
| Taxes, remuneration and social security | 45 | €22,533 | €37,382 | +€14,850 | +65.9% |
| Taxes | 450/3 | €22,533 | €37,382 | +€14,850 | +65.9% |
| Accrued charges and deferred income | 492/3 | - | €1,791 | +€1,791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €404 | +€32 | +8.7% |
| Other operating charges | 640/8 | €101 | €44 | -€57 | -56.7% |
| Non-recurring operating charges | 66A | €435 | - | -€435 | |
| Gross operating margin | 9900 | €87,453 | €67,661 | -€19,793 | -22.6% |
| Operating profit (loss) | 9901 | €86,545 | €67,213 | -€19,333 | -22.3% |
| Financial income | 75/76B | €2,195 | €6,077 | +€3,882 | +177% |
| Recurring financial income | 75 | €2,195 | €6,077 | +€3,882 | +177% |
| Financial charges | 65/66B | €222 | €157 | -€65 | -29.3% |
| Recurring financial charges | 65 | €222 | €157 | -€65 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €88,518 | €73,132 | -€15,386 | -17.4% |
| Income taxes | 67/77 | €22,533 | €14,850 | -€7,683 | -34.1% |
| Profit (loss) for the period | 9904 | €65,985 | €58,283 | -€7,703 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,985 | €58,283 | -€7,703 | -11.7% |
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.