CASTEL DU CHOCOLAT: what changed
CASTEL DU CHOCOLAT
Largest movements
- Stocks and contracts -€98,634
down €98,634 (-41.2%), from €239,123 to €140,488
- Cash -€16,199
down €16,199 (-26.4%), from €61,352 to €45,153
mainly Trade debts (-€158,503) and Tax, wage and social debts (-€10,925)
- Receivables within one year +€10,761
up €10,761 (+12.6%), from €85,511 to €96,272
of which Trade receivables: +€13,172
- Tangible fixed assets -€9,418
down €9,418 (-10.9%), from €86,497 to €77,079
of which Plant, machinery and equipment: -€6,975
- Trade debts -€158,503
down €158,503 (-62.7%), from €252,693 to €94,190
- Accrued charges and deferred income +€41,729
up €41,729 (+120%), from €34,902 to €76,631
- Profit (loss) carried forward +€21,080
up €21,080 (+34.7%), from €60,719 to €81,799
- Tax, wage and social debts -€10,925
down €10,925 (-23.9%), from €45,645 to €34,720
of which Remuneration and social security: -€16,681
- Gross operating margin -€19,215
down €19,215 (-8.6%), from €222,964 to €203,749
- Financial income +€4,435
up €4,435 (+1,782%), from €249 to €4,684
of which Non-recurring financial income: +€4,405
- Depreciation -€4,380
down €4,380 (-23.5%), from €18,646 to €14,266
- Financial charges -€3,114
down €3,114 (-98.2%), from €3,170 to €56
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 | €487,908 | €374,323 | -€113,585 | -23.3% |
| Fixed assets | 21/28 | €101,581 | €90,306 | -€11,276 | -11.1% |
| Intangible fixed assets | 21 | €11,372 | €9,514 | -€1,857 | -16.3% |
| Tangible fixed assets | 22/27 | €86,497 | €77,079 | -€9,418 | -10.9% |
| Land and buildings | 22 | €13,344 | €11,815 | -€1,529 | -11.5% |
| Plant, machinery and equipment | 23 | €71,015 | €64,040 | -€6,975 | -9.8% |
| Furniture and vehicles | 24 | €2,138 | €1,224 | -€914 | -42.8% |
| Financial fixed assets | 28 | €3,712 | €3,712 | = | 0.0% |
| Current assets | 29/58 | €386,327 | €284,017 | -€102,309 | -26.5% |
| Stocks and contracts in progress | 3 | €239,123 | €140,488 | -€98,634 | -41.2% |
| Stocks | 30/36 | €239,123 | €140,488 | -€98,634 | -41.2% |
| Amounts receivable within one year | 40/41 | €85,511 | €96,272 | +€10,761 | +12.6% |
| Trade receivables | 40 | €83,100 | €96,272 | +€13,172 | +15.9% |
| Other amounts receivable | 41 | €2,411 | - | -€2,411 | |
| Cash at bank and in hand | 54/58 | €61,352 | €45,153 | -€16,199 | -26.4% |
| Deferred charges and accrued income | 490/1 | €341 | €2,104 | +€1,763 | +517% |
| Total equity and liabilities | 10/49 | €487,908 | €374,323 | -€113,585 | -23.3% |
| Equity | 10/15 | €65,719 | €86,799 | +€21,080 | +32.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,719 | €81,799 | +€21,080 | +34.7% |
| Amounts payable | 17/49 | €422,189 | €287,523 | -€134,665 | -31.9% |
| Amounts payable after more than one year | 17 | €44,216 | €41,982 | -€2,234 | -5.1% |
| Other amounts payable | 178/9 | €44,216 | €41,982 | -€2,234 | -5.1% |
| Amounts payable within one year | 42/48 | €343,070 | €168,910 | -€174,160 | -50.8% |
| Financial debts | 43 | €40,000 | €40,000 | = | 0.0% |
| Other loans | 439 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €252,693 | €94,190 | -€158,503 | -62.7% |
| Suppliers | 440/4 | €252,693 | €94,190 | -€158,503 | -62.7% |
| Taxes, remuneration and social security | 45 | €45,645 | €34,720 | -€10,925 | -23.9% |
| Taxes | 450/3 | €11,949 | €17,705 | +€5,756 | +48.2% |
| Remuneration and social security | 454/9 | €33,696 | €17,015 | -€16,681 | -49.5% |
| Other amounts payable | 47/48 | €4,733 | - | -€4,733 | |
| Accrued charges and deferred income | 492/3 | €34,902 | €76,631 | +€41,729 | +120% |
| Remuneration, social security and pensions | 62 | €165,667 | €164,156 | -€1,511 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,646 | €14,266 | -€4,380 | -23.5% |
| Other operating charges | 640/8 | €871 | €974 | +€103 | +11.8% |
| Non-recurring operating charges | 66A | €2,333 | - | -€2,333 | |
| Gross operating margin | 9900 | €222,964 | €203,749 | -€19,215 | -8.6% |
| Operating profit (loss) | 9901 | €35,448 | €24,354 | -€11,093 | -31.3% |
| Financial income | 75/76B | €249 | €4,684 | +€4,435 | +1,782% |
| Recurring financial income | 75 | €249 | €279 | +€30 | +12.2% |
| Non-recurring financial income | 76B | - | €4,405 | +€4,405 | |
| Financial charges | 65/66B | €3,170 | €56 | -€3,114 | -98.2% |
| Recurring financial charges | 65 | €3,170 | €56 | -€3,114 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | €32,526 | €28,982 | -€3,544 | -10.9% |
| Income taxes | 67/77 | €8,766 | €7,902 | -€864 | -9.9% |
| Profit (loss) for the period | 9904 | €23,760 | €21,080 | -€2,680 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,760 | €21,080 | -€2,680 | -11.3% |
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.