Chocafi: 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.
Chocafi
Largest movements
- Cash -€6,756
down €6,756 (-14.8%), from €45,773 to €39,017
mainly Contributions, distributions and other (-€11,765) and Trade debts (-€7,327)
- Stocks and contracts -€3,189
down €3,189 (-19.1%), from €16,703 to €13,514
- Receivables within one year -€2,858
down €2,858 (-39.2%), from €7,283 to €4,425
of which Trade receivables: -€2,540
- Tangible fixed assets +€1,113
up €1,113 (+18.8%), from €5,922 to €7,035
of which Plant, machinery and equipment: +€2,488
- Trade debts -€7,327
down €7,327 (-39.2%), from €18,671 to €11,345
- Tax, wage and social debts -€4,866
down €4,866 (-59.2%), from €8,226 to €3,360
of which Taxes: -€5,068
- Other debts +€2,314
up €2,314 (+23.0%), from €10,040 to €12,353
- Profit (loss) carried forward -€1,309
down €1,309 (-10.1%), from €12,994 to €11,685
- Depreciation -€4,426
down €4,426 (-64.3%), from €6,887 to €2,461
- Gross operating margin -€2,508
down €2,508 (-11.8%), from €21,230 to €18,722
- Staff costs +€392
up €392 (+79.5%), from €493 to €885
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 | €75,768 | €64,083 | -€11,685 | -15.4% |
| Fixed assets | 21/28 | €5,922 | €7,040 | +€1,118 | +18.9% |
| Tangible fixed assets | 22/27 | €5,922 | €7,035 | +€1,113 | +18.8% |
| Land and buildings | 22 | €450 | - | -€450 | |
| Plant, machinery and equipment | 23 | €3,010 | €5,497 | +€2,488 | +82.7% |
| Other tangible fixed assets | 26 | €2,462 | €1,537 | -€924 | -37.5% |
| Financial fixed assets | 28 | - | €5 | +€5 | |
| Current assets | 29/58 | €69,847 | €57,043 | -€12,803 | -18.3% |
| Stocks and contracts in progress | 3 | €16,703 | €13,514 | -€3,189 | -19.1% |
| Stocks | 30/36 | €16,703 | €13,514 | -€3,189 | -19.1% |
| Amounts receivable within one year | 40/41 | €7,283 | €4,425 | -€2,858 | -39.2% |
| Trade receivables | 40 | €6,965 | €4,425 | -€2,540 | -36.5% |
| Other amounts receivable | 41 | €318 | - | -€318 | |
| Cash at bank and in hand | 54/58 | €45,773 | €39,017 | -€6,756 | -14.8% |
| Deferred charges and accrued income | 490/1 | €88 | €88 | = | 0.0% |
| Total equity and liabilities | 10/49 | €75,768 | €64,083 | -€11,685 | -15.4% |
| Equity | 10/15 | €38,135 | €36,826 | -€1,309 | -3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,541 | €6,541 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,681 | €4,681 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,994 | €11,685 | -€1,309 | -10.1% |
| Amounts payable | 17/49 | €37,633 | €27,258 | -€10,376 | -27.6% |
| Amounts payable within one year | 42/48 | €37,633 | €27,258 | -€10,376 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €696 | - | -€696 | |
| Trade debts | 44 | €18,671 | €11,345 | -€7,327 | -39.2% |
| Suppliers | 440/4 | €18,671 | €11,345 | -€7,327 | -39.2% |
| Advances received on contracts in progress | 46 | - | €200 | +€200 | |
| Taxes, remuneration and social security | 45 | €8,226 | €3,360 | -€4,866 | -59.2% |
| Taxes | 450/3 | €7,954 | €2,886 | -€5,068 | -63.7% |
| Remuneration and social security | 454/9 | €272 | €474 | +€202 | +74.1% |
| Other amounts payable | 47/48 | €10,040 | €12,353 | +€2,314 | +23.0% |
| Remuneration, social security and pensions | 62 | €493 | €885 | +€392 | +79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,887 | €2,461 | -€4,426 | -64.3% |
| Other operating charges | 640/8 | €943 | €885 | -€58 | -6.2% |
| Gross operating margin | 9900 | €21,230 | €18,722 | -€2,508 | -11.8% |
| Operating profit (loss) | 9901 | €12,907 | €14,491 | +€1,584 | +12.3% |
| Financial income | 75/76B | €74 | €195 | +€121 | +163% |
| Recurring financial income | 75 | €74 | €195 | +€121 | +163% |
| Financial charges | 65/66B | €1,450 | €1,519 | +€70 | +4.8% |
| Recurring financial charges | 65 | €1,450 | €1,519 | +€70 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €11,531 | €13,166 | +€1,635 | +14.2% |
| Income taxes | 67/77 | €2,645 | €2,710 | +€66 | +2.5% |
| Profit (loss) for the period | 9904 | €8,886 | €10,455 | +€1,569 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,886 | €10,455 | +€1,569 | +17.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.