CCCHOCOLATERIE: what changed
CCCHOCOLATERIE
Largest movements
- Tangible fixed assets -€18,082
down €18,082 (-23.4%), from €77,238 to €59,156
of which Plant, machinery and equipment: -€11,263
- Cash -€4,217
down €4,217 (-88.8%), from €4,748 to €531
mainly Other debts (-€13,638) and Debts after one year (-€10,500)
- Stocks and contracts -€4,159
no longer reported in 2026 (was €4,159)
- Receivables within one year -€3,732
down €3,732 (-99.8%), from €3,738 to €6
of which Trade receivables: -€2,622
- Other debts -€13,638
down €13,638 (-9.6%), from €142,375 to €128,736
- Debts after one year -€10,500
no longer reported in 2026 (was €10,500)
- Current portion of long-term debt -€6,000
no longer reported in 2026 (was €6,000)
- Profit (loss) carried forward +€1,680
up €1,680 (+1.9%), from -€90,738 to -€89,058
- Gross operating margin -€7,216
down €7,216 (-42.8%), from €16,861 to €9,645
- Financial charges -€5,872
down €5,872 (-88.2%), from €6,661 to €789
- Purchases and services +€5,470
new in 2026: €5,470
- Depreciation -€4,537
down €4,537 (-46.5%), from €9,757 to €5,220
- Turnover +€2,162
new in 2026: €2,162
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,883 | €59,693 | -€30,190 | -33.6% |
| Fixed assets | 21/28 | €77,238 | €59,156 | -€18,082 | -23.4% |
| Tangible fixed assets | 22/27 | €77,238 | €59,156 | -€18,082 | -23.4% |
| Land and buildings | 22 | €63,546 | €58,555 | -€4,991 | -7.9% |
| Plant, machinery and equipment | 23 | €11,507 | €244 | -€11,263 | -97.9% |
| Furniture and vehicles | 24 | €2,185 | €357 | -€1,828 | -83.7% |
| Current assets | 29/58 | €12,645 | €537 | -€12,108 | -95.8% |
| Stocks and contracts in progress | 3 | €4,159 | - | -€4,159 | |
| Stocks | 30/36 | €4,159 | - | -€4,159 | |
| Amounts receivable within one year | 40/41 | €3,738 | €6 | -€3,732 | -99.8% |
| Trade receivables | 40 | €2,622 | - | -€2,622 | |
| Other amounts receivable | 41 | €1,115 | €6 | -€1,109 | -99.4% |
| Cash at bank and in hand | 54/58 | €4,748 | €531 | -€4,217 | -88.8% |
| Total equity and liabilities | 10/49 | €89,883 | €59,693 | -€30,190 | -33.6% |
| Equity | 10/15 | -€70,738 | -€69,058 | +€1,680 | +2.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,738 | -€89,058 | +€1,680 | +1.9% |
| Amounts payable | 17/49 | €160,621 | €128,751 | -€31,870 | -19.8% |
| Amounts payable after more than one year | 17 | €10,500 | - | -€10,500 | |
| Financial debts | 170/4 | €10,500 | - | -€10,500 | |
| Amounts payable within one year | 42/48 | €149,611 | €128,751 | -€20,860 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | - | -€6,000 | |
| Trade debts | 44 | €463 | €15 | -€448 | -96.8% |
| Suppliers | 440/4 | €463 | €15 | -€448 | -96.8% |
| Advances received on contracts in progress | 46 | €355 | - | -€355 | |
| Taxes, remuneration and social security | 45 | €418 | - | -€418 | |
| Taxes | 450/3 | €418 | - | -€418 | |
| Other amounts payable | 47/48 | €142,375 | €128,736 | -€13,638 | -9.6% |
| Accrued charges and deferred income | 492/3 | €510 | - | -€510 | |
| Turnover | 70 | - | €2,162 | +€2,162 | |
| Non-recurring operating income | 76A | - | €18,425 | +€18,425 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €5,470 | +€5,470 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,757 | €5,220 | -€4,537 | -46.5% |
| Other operating charges | 640/8 | €1,255 | €91 | -€1,163 | -92.7% |
| Non-recurring operating charges | 66A | - | €1,865 | +€1,865 | |
| Gross operating margin | 9900 | €16,861 | €9,645 | -€7,216 | -42.8% |
| Operating profit (loss) | 9901 | €5,849 | €2,468 | -€3,381 | -57.8% |
| Financial income | 75/76B | €1 | €1 | -€0 | -26.8% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -26.8% |
| Financial charges | 65/66B | €6,661 | €789 | -€5,872 | -88.2% |
| Recurring financial charges | 65 | €6,661 | €789 | -€5,872 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | -€811 | €1,680 | +€2,491 | |
| Profit (loss) for the period | 9904 | -€811 | €1,680 | +€2,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€811 | €1,680 | +€2,491 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.