CHOCKÉ: what changed
Two fiscal 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.
CHOCKÉ
Largest movements
- Receivables within one year +€256,327
up €256,327 (+37.4%), from €686,189 to €942,516
of which Other amounts receivable: +€258,473
- Cash +€35,089
up €35,089 (+40.3%), from €86,979 to €122,068
mainly Net result for the year (+€291,303) and Depreciation (+€20,965)
- Financial fixed assets +€24,500
new in 2025: €24,500
- Tangible fixed assets -€19,673
down €19,673 (-22.3%), from €88,210 to €68,537
- Profit (loss) carried forward +€291,303
up €291,303 (+35.7%), from €815,749 to €1.1m
- Tax, wage and social debts -€15,574
down €15,574 (-33.8%), from €46,036 to €30,462
of which Remuneration and social security: -€11,447
- Gross operating margin -€111,249
down €111,249 (-18.9%), from €589,629 to €478,381
- Taxes -€25,788
down €25,788 (-22.0%), from €117,316 to €91,527
- Financial income +€10,206
up €10,206 (+50.9%), from €20,069 to €30,275
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.
Cash bridge derived
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 | €871,915 | €1,158,250 | +€286,334 | +32.8% |
| Fixed assets | 21/28 | €88,210 | €93,037 | +€4,827 | +5.5% |
| Tangible fixed assets | 22/27 | €88,210 | €68,537 | -€19,673 | -22.3% |
| Furniture and vehicles | 24 | €88,210 | €68,537 | -€19,673 | -22.3% |
| Financial fixed assets | 28 | - | €24,500 | +€24,500 | |
| Current assets | 29/58 | €783,705 | €1,065,213 | +€281,508 | +35.9% |
| Amounts receivable within one year | 40/41 | €686,189 | €942,516 | +€256,327 | +37.4% |
| Trade receivables | 40 | €52,893 | €50,748 | -€2,145 | -4.1% |
| Other amounts receivable | 41 | €633,296 | €891,768 | +€258,473 | +40.8% |
| Cash at bank and in hand | 54/58 | €86,979 | €122,068 | +€35,089 | +40.3% |
| Deferred charges and accrued income | 490/1 | €10,538 | €629 | -€9,909 | -94.0% |
| Total equity and liabilities | 10/49 | €871,915 | €1,158,250 | +€286,334 | +32.8% |
| Equity | 10/15 | €825,749 | €1,117,052 | +€291,303 | +35.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €815,749 | €1,107,052 | +€291,303 | +35.7% |
| Amounts payable | 17/49 | €46,166 | €41,198 | -€4,968 | -10.8% |
| Amounts payable within one year | 42/48 | €46,166 | €41,198 | -€4,968 | -10.8% |
| Trade debts | 44 | €130 | €10,736 | +€10,606 | +8159.3% |
| Suppliers | 440/4 | €130 | €10,736 | +€10,606 | +8159.3% |
| Taxes, remuneration and social security | 45 | €46,036 | €30,462 | -€15,574 | -33.8% |
| Taxes | 450/3 | €31,926 | €27,799 | -€4,127 | -12.9% |
| Remuneration and social security | 454/9 | €14,110 | €2,663 | -€11,447 | -81.1% |
| Remuneration, social security and pensions | 62 | €100,407 | €103,855 | +€3,449 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,728 | €20,965 | +€5,237 | +33.3% |
| Other operating charges | 640/8 | €538 | €550 | +€12 | +2.2% |
| Gross operating margin | 9900 | €589,629 | €478,381 | -€111,249 | -18.9% |
| Operating profit (loss) | 9901 | €472,956 | €353,010 | -€119,946 | -25.4% |
| Financial income | 75/76B | €20,069 | €30,275 | +€10,206 | +50.9% |
| Recurring financial income | 75 | €20,069 | €30,275 | +€10,206 | +50.9% |
| Financial charges | 65/66B | €362 | €455 | +€93 | +25.8% |
| Recurring financial charges | 65 | €362 | €455 | +€93 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €492,663 | €382,830 | -€109,833 | -22.3% |
| Income taxes | 67/77 | €117,316 | €91,527 | -€25,788 | -22.0% |
| Profit (loss) for the period | 9904 | €375,347 | €291,303 | -€84,044 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €375,347 | €291,303 | -€84,044 | -22.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.