CACAOLAB: 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.
CACAOLAB
Largest movements
- Cash +€166,629
up €166,629 (+65.9%), from €252,882 to €419,511
mainly Net result for the year (+€205,835) and Receivables within one year (+€121,248)
- Receivables within one year -€121,248
down €121,248 (-54.5%), from €222,673 to €101,425
of which Trade receivables: -€110,771
- Tangible fixed assets -€45,709
down €45,709 (-21.5%), from €212,962 to €167,253
- Deferred charges and accrued income +€18,468
up €18,468 (+189%), from €9,776 to €28,245
- Stocks and contracts +€8,243
up €8,243 (+283%), from €2,914 to €11,157
- Reserves +€205,835
up €205,835 (+191%), from €107,512 to €313,347
- Accrued charges and deferred income -€177,671
down €177,671 (-73.8%), from €240,686 to €63,016
- Debts after one year -€31,124
down €31,124 (-68.2%), from €45,651 to €14,527
- Tax, wage and social debts +€21,995
up €21,995 (+26.5%), from €82,890 to €104,886
of which Remuneration and social security: +€31,185
- Trade debts +€11,162
up €11,162 (+133%), from €8,363 to €19,525
- Gross operating margin +€298,151
up €298,151 (+82.5%), from €361,555 to €659,705
- Staff costs +€38,673
up €38,673 (+10.8%), from €359,000 to €397,673
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 | €706,968 | €733,350 | +€26,383 | +3.7% |
| Fixed assets | 21/28 | €218,722 | €173,013 | -€45,709 | -20.9% |
| Tangible fixed assets | 22/27 | €212,962 | €167,253 | -€45,709 | -21.5% |
| Plant, machinery and equipment | 23 | €111,225 | €90,664 | -€20,560 | -18.5% |
| Furniture and vehicles | 24 | €56,212 | €41,084 | -€15,127 | -26.9% |
| Leasing and similar rights | 25 | €12,278 | €8,812 | -€3,466 | -28.2% |
| Other tangible fixed assets | 26 | €33,248 | €26,693 | -€6,555 | -19.7% |
| Financial fixed assets | 28 | €5,760 | €5,760 | = | 0.0% |
| Current assets | 29/58 | €488,246 | €560,337 | +€72,092 | +14.8% |
| Stocks and contracts in progress | 3 | €2,914 | €11,157 | +€8,243 | +283% |
| Stocks | 30/36 | €2,914 | €11,157 | +€8,243 | +283% |
| Amounts receivable within one year | 40/41 | €222,673 | €101,425 | -€121,248 | -54.5% |
| Trade receivables | 40 | €134,115 | €23,344 | -€110,771 | -82.6% |
| Other amounts receivable | 41 | €88,558 | €78,081 | -€10,477 | -11.8% |
| Cash at bank and in hand | 54/58 | €252,882 | €419,511 | +€166,629 | +65.9% |
| Deferred charges and accrued income | 490/1 | €9,776 | €28,245 | +€18,468 | +189% |
| Total equity and liabilities | 10/49 | €706,968 | €733,350 | +€26,383 | +3.7% |
| Equity | 10/15 | €293,416 | €499,251 | +€205,835 | +70.2% |
| Contributions | 10/11 | €185,904 | €185,904 | = | 0.0% |
| Reserves | 13 | €107,512 | €313,347 | +€205,835 | +191% |
| Distributable reserves | 133 | €107,512 | €313,347 | +€205,835 | +191% |
| Amounts payable | 17/49 | €413,552 | €234,100 | -€179,452 | -43.4% |
| Amounts payable after more than one year | 17 | €45,651 | €14,527 | -€31,124 | -68.2% |
| Financial debts | 170/4 | €45,651 | €14,527 | -€31,124 | -68.2% |
| Amounts payable within one year | 42/48 | €127,215 | €156,557 | +€29,342 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €34,833 | €31,124 | -€3,709 | -10.6% |
| Trade debts | 44 | €8,363 | €19,525 | +€11,162 | +133% |
| Suppliers | 440/4 | €8,363 | €19,525 | +€11,162 | +133% |
| Taxes, remuneration and social security | 45 | €82,890 | €104,886 | +€21,995 | +26.5% |
| Taxes | 450/3 | €22,033 | €12,843 | -€9,190 | -41.7% |
| Remuneration and social security | 454/9 | €60,858 | €92,043 | +€31,185 | +51.2% |
| Other amounts payable | 47/48 | €1,128 | €1,022 | -€106 | -9.4% |
| Accrued charges and deferred income | 492/3 | €240,686 | €63,016 | -€177,671 | -73.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €359,000 | €397,673 | +€38,673 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,828 | €53,142 | -€686 | -1.3% |
| Other operating charges | 640/8 | €2,084 | €1,576 | -€508 | -24.4% |
| Gross operating margin | 9900 | €361,555 | €659,705 | +€298,151 | +82.5% |
| Operating profit (loss) | 9901 | -€53,357 | €207,314 | +€260,671 | |
| Financial income | 75/76B | €353 | €922 | +€569 | +161% |
| Recurring financial income | 75 | €353 | €922 | +€569 | +161% |
| Financial charges | 65/66B | €2,320 | €2,069 | -€251 | -10.8% |
| Recurring financial charges | 65 | €2,320 | €2,069 | -€251 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€55,324 | €206,167 | +€261,491 | |
| Income taxes | 67/77 | €102 | €332 | +€231 | +227% |
| Profit (loss) for the period | 9904 | -€55,425 | €205,835 | +€261,260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,425 | €205,835 | +€261,260 |
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 25 October 2026 via checked.be.