Choc'Passion: 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'Passion
Largest movements
- Cash +€43,847
up €43,847 (+123%), from €35,738 to €79,586
mainly Net result for the year (+€46,024) and Depreciation (+€13,268)
- Tangible fixed assets -€13,268
down €13,268 (-20.2%), from €65,813 to €52,545
of which Plant, machinery and equipment: -€8,776
- Profit (loss) carried forward +€36,024
up €36,024 (+96.2%), from €37,455 to €73,479
- Debts after one year -€17,458
no longer reported in 2025 (was €17,458)
- Tax, wage and social debts +€12,784
up €12,784 (+357%), from €3,583 to €16,367
- Other debts +€6,719
up €6,719 (+235%), from €2,858 to €9,578
- Current portion of long-term debt -€3,847
down €3,847 (-18.1%), from €21,305 to €17,458
- Gross operating margin +€40,298
up €40,298 (+113%), from €35,643 to €75,941
- Turnover +€30,288
up €30,288 (+17.7%), from €171,093 to €201,381
- Purchases and services -€9,818
down €9,818 (-7.1%), from €138,871 to €129,053
- Financial charges -€9,297
down €9,297 (-78.4%), from €11,854 to €2,558
of which Non-recurring financial charges: -€9,928
- Taxes +€8,849
up €8,849 (+255%), from €3,471 to €12,320
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 | €134,944 | €167,100 | +€32,156 | +23.8% |
| Fixed assets | 21/28 | €65,860 | €52,592 | -€13,268 | -20.1% |
| Tangible fixed assets | 22/27 | €65,813 | €52,545 | -€13,268 | -20.2% |
| Plant, machinery and equipment | 23 | €58,018 | €49,242 | -€8,776 | -15.1% |
| Furniture and vehicles | 24 | €7,795 | €3,303 | -€4,492 | -57.6% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €69,084 | €114,508 | +€45,424 | +65.8% |
| Stocks and contracts in progress | 3 | €33,345 | €34,922 | +€1,577 | +4.7% |
| Stocks | 30/36 | €33,345 | €34,922 | +€1,577 | +4.7% |
| Cash at bank and in hand | 54/58 | €35,738 | €79,586 | +€43,847 | +123% |
| Total equity and liabilities | 10/49 | €134,944 | €167,100 | +€32,156 | +23.8% |
| Equity | 10/15 | €86,455 | €122,479 | +€36,024 | +41.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,455 | €73,479 | +€36,024 | +96.2% |
| Amounts payable | 17/49 | €48,489 | €44,621 | -€3,868 | -8.0% |
| Amounts payable after more than one year | 17 | €17,458 | - | -€17,458 | |
| Financial debts | 170/4 | €17,458 | - | -€17,458 | |
| Amounts payable within one year | 42/48 | €31,031 | €44,621 | +€13,590 | +43.8% |
| Current portion of amounts payable after more than one year | 42 | €21,305 | €17,458 | -€3,847 | -18.1% |
| Trade debts | 44 | €3,285 | €1,218 | -€2,067 | -62.9% |
| Suppliers | 440/4 | €3,024 | €1,218 | -€1,805 | -59.7% |
| Bills of exchange payable | 441 | €262 | - | -€262 | |
| Taxes, remuneration and social security | 45 | €3,583 | €16,367 | +€12,784 | +357% |
| Taxes | 450/3 | €3,583 | €16,367 | +€12,784 | +357% |
| Other amounts payable | 47/48 | €2,858 | €9,578 | +€6,719 | +235% |
| Turnover | 70 | €171,093 | €201,381 | +€30,288 | +17.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €138,871 | €129,053 | -€9,818 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,573 | €13,268 | -€305 | -2.2% |
| Other operating charges | 640/8 | €789 | €1,784 | +€995 | +126% |
| Gross operating margin | 9900 | €35,643 | €75,941 | +€40,298 | +113% |
| Operating profit (loss) | 9901 | €21,280 | €60,888 | +€39,608 | +186% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €11,854 | €2,558 | -€9,297 | -78.4% |
| Recurring financial charges | 65 | €1,926 | €2,558 | +€631 | +32.8% |
| Non-recurring financial charges | 66B | €9,928 | - | -€9,928 | |
| Profit (loss) for the period before taxes | 9903 | €9,426 | €58,344 | +€48,918 | +519% |
| Income taxes | 67/77 | €3,471 | €12,320 | +€8,849 | +255% |
| Profit (loss) for the period | 9904 | €5,955 | €46,024 | +€40,069 | +673% |
| Profit (loss) for the period to be appropriated | 9905 | €5,955 | €46,024 | +€40,069 | +673% |
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 19 October 2026 via checked.be.