CHOC-EAU-LATTÉ: 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.
CHOC-EAU-LATTÉ
Largest movements
- Cash -€3,898
down €3,898 (-16.0%), from €24,420 to €20,522
mainly Other debts (-€4,133) and Debts after one year (-€2,998)
- Receivables within one year -€1,142
down €1,142 (-29.6%), from €3,855 to €2,713
of which Trade receivables: -€3,847
- Reserves +€5,740
up €5,740 (+71.9%), from €7,980 to €13,720
- Other debts -€4,133
no longer reported in 2025 (was €4,133)
- Debts after one year -€2,998
down €2,998 (-30.5%), from €9,823 to €6,825
- Tax, wage and social debts -€2,440
down €2,440 (-39.7%), from €6,148 to €3,708
- Trade debts -€1,081
down €1,081 (-21.0%), from €5,147 to €4,066
- Gross operating margin -€24,146
down €24,146 (-59.0%), from €40,945 to €16,799
- Staff costs -€20,875
down €20,875 (-95.0%), from €21,982 to €1,107
- Taxes -€1,441
down €1,441 (-38.3%), from €3,767 to €2,326
- Other operating charges +€573
up €573 (+17.0%), from €3,371 to €3,943
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 | €41,346 | €36,624 | -€4,722 | -11.4% |
| Fixed assets | 21/28 | €13,070 | €13,019 | -€52 | -0.4% |
| Tangible fixed assets | 22/27 | €8,000 | €7,797 | -€203 | -2.5% |
| Plant, machinery and equipment | 23 | €8,000 | €7,797 | -€203 | -2.5% |
| Financial fixed assets | 28 | €5,070 | €5,222 | +€151 | +3.0% |
| Current assets | 29/58 | €28,275 | €23,605 | -€4,670 | -16.5% |
| Amounts receivable within one year | 40/41 | €3,855 | €2,713 | -€1,142 | -29.6% |
| Trade receivables | 40 | €3,855 | €8 | -€3,847 | -99.8% |
| Other amounts receivable | 41 | - | €2,705 | +€2,705 | |
| Cash at bank and in hand | 54/58 | €24,420 | €20,522 | -€3,898 | -16.0% |
| Deferred charges and accrued income | 490/1 | - | €371 | +€371 | |
| Total equity and liabilities | 10/49 | €41,346 | €36,624 | -€4,722 | -11.4% |
| Equity | 10/15 | €12,984 | €18,728 | +€5,744 | +44.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,980 | €13,720 | +€5,740 | +71.9% |
| Distributable reserves | 133 | €7,980 | €13,720 | +€5,740 | +71.9% |
| Profit (loss) carried forward | 14 | €4 | €8 | +€4 | +86.1% |
| Amounts payable | 17/49 | €28,362 | €17,896 | -€10,465 | -36.9% |
| Amounts payable after more than one year | 17 | €9,823 | €6,825 | -€2,998 | -30.5% |
| Financial debts | 170/4 | €9,823 | €6,825 | -€2,998 | -30.5% |
| Amounts payable within one year | 42/48 | €18,539 | €11,071 | -€7,467 | -40.3% |
| Current portion of amounts payable after more than one year | 42 | €2,752 | €2,998 | +€246 | +9.0% |
| Trade debts | 44 | €5,147 | €4,066 | -€1,081 | -21.0% |
| Suppliers | 440/4 | €5,147 | €4,066 | -€1,081 | -21.0% |
| Advances received on contracts in progress | 46 | €360 | €299 | -€61 | -16.8% |
| Taxes, remuneration and social security | 45 | €6,148 | €3,708 | -€2,440 | -39.7% |
| Taxes | 450/3 | €6,148 | €3,708 | -€2,440 | -39.7% |
| Other amounts payable | 47/48 | €4,133 | - | -€4,133 | |
| Remuneration, social security and pensions | 62 | €21,982 | €1,107 | -€20,875 | -95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,030 | +€30 | +1.5% |
| Other operating charges | 640/8 | €3,371 | €3,943 | +€573 | +17.0% |
| Gross operating margin | 9900 | €40,945 | €16,799 | -€24,146 | -59.0% |
| Operating profit (loss) | 9901 | €13,592 | €9,718 | -€3,874 | -28.5% |
| Financial income | 75/76B | €13 | €1 | -€13 | -94.3% |
| Recurring financial income | 75 | €13 | €1 | -€13 | -94.3% |
| Financial charges | 65/66B | €1,854 | €1,649 | -€205 | -11.0% |
| Recurring financial charges | 65 | €1,854 | €1,649 | -€205 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €11,752 | €8,070 | -€3,682 | -31.3% |
| Income taxes | 67/77 | €3,767 | €2,326 | -€1,441 | -38.3% |
| Profit (loss) for the period | 9904 | €7,984 | €5,744 | -€2,241 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,984 | €5,744 | -€2,241 | -28.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.