ChocNmore: 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.
ChocNmore
Largest movements
- Receivables within one year -€133,265
down €133,265 (-56.2%), from €237,094 to €103,829
of which Other amounts receivable: -€146,031
- Cash +€60,831
up €60,831 (+145.1%), from €41,919 to €102,750
mainly Receivables within one year (+€133,265) and Net result for the year (+€62,900)
- Tangible fixed assets +€9,295
up €9,295 (+51.1%), from €18,177 to €27,472
of which Other tangible fixed assets: +€6,763
- Current portion of long-term debt -€120,000
down €120,000 (-100.0%), from €120,000 to €0
- Profit (loss) carried forward +€62,900
up €62,900 (+50.4%), from €124,793 to €187,693
- Tax, wage and social debts +€20,293
up €20,293 (+96.5%), from €21,023 to €41,316
of which Taxes: +€17,960
- Debts after one year -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Trade debts -€5,229
down €5,229 (-93.2%), from €5,608 to €379
- Gross operating margin +€16,702
up €16,702 (+26.4%), from €63,341 to €80,043
- Depreciation +€3,727
up €3,727 (+284.0%), from €1,313 to €5,040
- Taxes +€3,442
up €3,442 (+25.8%), from €13,359 to €16,801
- Financial income +€1,750
up €1,750 (+34.6%), from €5,054 to €6,804
- Financial charges -€1,533
down €1,533 (-68.6%), from €2,235 to €702
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 | €304,451 | €239,387 | -€65,064 | -21.4% |
| Fixed assets | 21/28 | €18,177 | €27,472 | +€9,295 | +51.1% |
| Tangible fixed assets | 22/27 | €18,177 | €27,472 | +€9,295 | +51.1% |
| Furniture and vehicles | 24 | €18,177 | €20,709 | +€2,532 | +13.9% |
| Other tangible fixed assets | 26 | - | €6,763 | +€6,763 | |
| Current assets | 29/58 | €286,273 | €211,915 | -€74,358 | -26.0% |
| Amounts receivable within one year | 40/41 | €237,094 | €103,829 | -€133,265 | -56.2% |
| Trade receivables | 40 | €3,409 | €16,174 | +€12,766 | +374.5% |
| Other amounts receivable | 41 | €233,685 | €87,655 | -€146,031 | -62.5% |
| Cash at bank and in hand | 54/58 | €41,919 | €102,750 | +€60,831 | +145.1% |
| Deferred charges and accrued income | 490/1 | €7,260 | €5,336 | -€1,924 | -26.5% |
| Total equity and liabilities | 10/49 | €304,451 | €239,387 | -€65,064 | -21.4% |
| Equity | 10/15 | €134,793 | €197,693 | +€62,900 | +46.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,793 | €187,693 | +€62,900 | +50.4% |
| Amounts payable | 17/49 | €169,658 | €41,695 | -€127,963 | -75.4% |
| Amounts payable after more than one year | 17 | €20,000 | €0 | -€20,000 | -100.0% |
| Financial debts | 170/4 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts payable within one year | 42/48 | €148,297 | €41,695 | -€106,602 | -71.9% |
| Current portion of amounts payable after more than one year | 42 | €120,000 | €0 | -€120,000 | -100.0% |
| Trade debts | 44 | €5,608 | €379 | -€5,229 | -93.2% |
| Suppliers | 440/4 | €5,608 | €379 | -€5,229 | -93.2% |
| Taxes, remuneration and social security | 45 | €21,023 | €41,316 | +€20,293 | +96.5% |
| Taxes | 450/3 | €21,023 | €38,984 | +€17,960 | +85.4% |
| Remuneration and social security | 454/9 | - | €2,333 | +€2,333 | |
| Other amounts payable | 47/48 | €1,666 | €0 | -€1,666 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,361 | €0 | -€1,361 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,313 | €5,040 | +€3,727 | +284.0% |
| Other operating charges | 640/8 | €855 | €1,405 | +€550 | +64.3% |
| Gross operating margin | 9900 | €63,341 | €80,043 | +€16,702 | +26.4% |
| Operating profit (loss) | 9901 | €61,173 | €73,598 | +€12,425 | +20.3% |
| Financial income | 75/76B | €5,054 | €6,804 | +€1,750 | +34.6% |
| Recurring financial income | 75 | €5,054 | €6,804 | +€1,750 | +34.6% |
| Financial charges | 65/66B | €2,235 | €702 | -€1,533 | -68.6% |
| Recurring financial charges | 65 | €2,235 | €702 | -€1,533 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €63,992 | €79,700 | +€15,708 | +24.5% |
| Income taxes | 67/77 | €13,359 | €16,801 | +€3,442 | +25.8% |
| Profit (loss) for the period | 9904 | €50,634 | €62,900 | +€12,266 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,634 | €62,900 | +€12,266 | +24.2% |
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 10 October 2026 via checked.be.