Choc o pure: 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 o pure
Largest movements
- Cash +€24,732
up €24,732 (+152%), from €16,282 to €41,014
mainly Net result for the year (+€68,234) and Other debts (+€22,000)
- Receivables within one year -€18,474
down €18,474 (-52.8%), from €35,013 to €16,539
of which Trade receivables: -€20,548
- Stocks and contracts +€7,313
up €7,313 (+28.0%), from €26,152 to €33,465
- Tangible fixed assets +€5,878
up €5,878 (+16.5%), from €35,652 to €41,529
of which Plant, machinery and equipment: +€10,013
- Deferred charges and accrued income +€1,395
up €1,395 (+171%), from €814 to €2,208
- Other debts +€22,000
up €22,000 (+31.4%), from €70,093 to €92,093
- Reserves +€8,234
up €8,234 (+52.0%), from €15,822 to €24,056
- Trade debts -€3,201
down €3,201 (-21.2%), from €15,092 to €11,891
- Tax, wage and social debts -€2,586
down €2,586 (-83.4%), from €3,101 to €515
of which Taxes: -€2,226
- Short-term financial debts -€1,497
no longer reported in 2025 (was €1,497)
- Gross operating margin +€11,464
up €11,464 (+14.5%), from €78,820 to €90,285
- Depreciation +€2,635
up €2,635 (+39.6%), from €6,654 to €9,289
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 | €113,913 | €134,756 | +€20,843 | +18.3% |
| Fixed assets | 21/28 | €35,652 | €41,529 | +€5,878 | +16.5% |
| Tangible fixed assets | 22/27 | €35,652 | €41,529 | +€5,878 | +16.5% |
| Plant, machinery and equipment | 23 | €18,228 | €28,241 | +€10,013 | +54.9% |
| Furniture and vehicles | 24 | €17,423 | €13,288 | -€4,135 | -23.7% |
| Current assets | 29/58 | €78,261 | €93,226 | +€14,965 | +19.1% |
| Stocks and contracts in progress | 3 | €26,152 | €33,465 | +€7,313 | +28.0% |
| Stocks | 30/36 | €26,152 | €33,465 | +€7,313 | +28.0% |
| Amounts receivable within one year | 40/41 | €35,013 | €16,539 | -€18,474 | -52.8% |
| Trade receivables | 40 | €28,543 | €7,995 | -€20,548 | -72.0% |
| Other amounts receivable | 41 | €6,470 | €8,544 | +€2,074 | +32.1% |
| Cash at bank and in hand | 54/58 | €16,282 | €41,014 | +€24,732 | +152% |
| Deferred charges and accrued income | 490/1 | €814 | €2,208 | +€1,395 | +171% |
| Total equity and liabilities | 10/49 | €113,913 | €134,756 | +€20,843 | +18.3% |
| Equity | 10/15 | €22,022 | €30,256 | +€8,234 | +37.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,822 | €24,056 | +€8,234 | +52.0% |
| Distributable reserves | 133 | €15,822 | €24,056 | +€8,234 | +52.0% |
| Amounts payable | 17/49 | €91,891 | €104,500 | +€12,609 | +13.7% |
| Amounts payable within one year | 42/48 | €90,601 | €104,500 | +€13,899 | +15.3% |
| Financial debts | 43 | €1,497 | - | -€1,497 | |
| Other loans | 439 | €1,497 | - | -€1,497 | |
| Trade debts | 44 | €15,092 | €11,891 | -€3,201 | -21.2% |
| Suppliers | 440/4 | €15,092 | €11,891 | -€3,201 | -21.2% |
| Advances received on contracts in progress | 46 | €817 | - | -€817 | |
| Taxes, remuneration and social security | 45 | €3,101 | €515 | -€2,586 | -83.4% |
| Taxes | 450/3 | €2,742 | €515 | -€2,226 | -81.2% |
| Remuneration and social security | 454/9 | €360 | - | -€360 | |
| Other amounts payable | 47/48 | €70,093 | €92,093 | +€22,000 | +31.4% |
| Accrued charges and deferred income | 492/3 | €1,290 | - | -€1,290 | |
| Remuneration, social security and pensions | 62 | €7,913 | €7,122 | -€791 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,654 | €9,289 | +€2,635 | +39.6% |
| Other operating charges | 640/8 | €1,373 | €732 | -€641 | -46.7% |
| Gross operating margin | 9900 | €78,820 | €90,285 | +€11,464 | +14.5% |
| Operating profit (loss) | 9901 | €62,879 | €73,141 | +€10,262 | +16.3% |
| Financial income | 75/76B | €443 | €761 | +€318 | +71.8% |
| Recurring financial income | 75 | €443 | €761 | +€318 | +71.8% |
| Financial charges | 65/66B | €81 | €161 | +€79 | +97.5% |
| Recurring financial charges | 65 | €81 | €161 | +€79 | +97.5% |
| Profit (loss) for the period before taxes | 9903 | €63,241 | €73,741 | +€10,501 | +16.6% |
| Income taxes | 67/77 | €5,568 | €5,507 | -€61 | -1.1% |
| Profit (loss) for the period | 9904 | €57,672 | €68,234 | +€10,561 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,672 | €68,234 | +€10,561 | +18.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.