CHOCOART: 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.
CHOCOART
Largest movements
- Receivables within one year +€11,285
up €11,285 (+147.8%), from €7,637 to €18,922
of which Trade receivables: +€10,538
- Deferred charges and accrued income -€832
no longer reported in 2025 (was €832)
- Cash +€296
up €296 (+10.6%), from €2,798 to €3,094
mainly Trade debts (+€9,813) and Tax, wage and social debts (+€2,651)
- Trade debts +€9,813
up €9,813 (+215.4%), from €4,556 to €14,369
- Short-term financial debts -€3,387
no longer reported in 2025 (was €3,387)
- Tax, wage and social debts +€2,651
up €2,651 (+108.4%), from €2,445 to €5,096
- Profit (loss) carried forward +€1,672
up €1,672 (+8.8%), from -€18,919 to -€17,247
- Turnover +€37,616
new in 2025: €37,616
- Purchases and services +€31,417
new in 2025: €31,417
- Gross operating margin +€4,036
up €4,036 (+186.6%), from €2,163 to €6,199
- Other operating charges +€525
up €525 (+42.4%), from €1,237 to €1,762
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 | €11,266 | €22,016 | +€10,750 | +95.4% |
| Current assets | 29/58 | €11,266 | €22,016 | +€10,750 | +95.4% |
| Amounts receivable within one year | 40/41 | €7,637 | €18,922 | +€11,285 | +147.8% |
| Trade receivables | 40 | €2,743 | €13,281 | +€10,538 | +384.2% |
| Other amounts receivable | 41 | €4,894 | €5,641 | +€747 | +15.3% |
| Cash at bank and in hand | 54/58 | €2,798 | €3,094 | +€296 | +10.6% |
| Deferred charges and accrued income | 490/1 | €832 | - | -€832 | |
| Total equity and liabilities | 10/49 | €11,266 | €22,016 | +€10,750 | +95.4% |
| Equity | 10/15 | €81 | €1,753 | +€1,672 | +2068.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,919 | -€17,247 | +€1,672 | +8.8% |
| Amounts payable | 17/49 | €11,185 | €20,263 | +€9,078 | +81.2% |
| Amounts payable within one year | 42/48 | €11,185 | €20,263 | +€9,078 | +81.2% |
| Financial debts | 43 | €3,387 | - | -€3,387 | |
| Credit institutions | 430/8 | €3,387 | - | -€3,387 | |
| Trade debts | 44 | €4,556 | €14,369 | +€9,813 | +215.4% |
| Suppliers | 440/4 | €4,556 | €14,369 | +€9,813 | +215.4% |
| Advances received on contracts in progress | 46 | €798 | €798 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,445 | €5,096 | +€2,651 | +108.4% |
| Taxes | 450/3 | €2,445 | €5,096 | +€2,651 | +108.4% |
| Turnover | 70 | - | €37,616 | +€37,616 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €31,417 | +€31,417 | |
| Other operating charges | 640/8 | €1,237 | €1,762 | +€525 | +42.4% |
| Gross operating margin | 9900 | €2,163 | €6,199 | +€4,036 | +186.6% |
| Operating profit (loss) | 9901 | €926 | €4,437 | +€3,511 | +379.3% |
| Financial income | 75/76B | €31 | - | -€31 | |
| Recurring financial income | 75 | €31 | - | -€31 | |
| Financial charges | 65/66B | €412 | €686 | +€274 | +66.4% |
| Recurring financial charges | 65 | €412 | €686 | +€274 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | €544 | €3,751 | +€3,207 | +589.3% |
| Income taxes | 67/77 | €2,073 | €2,079 | +€6 | +0.3% |
| Profit (loss) for the period | 9904 | -€1,529 | €1,672 | +€3,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,529 | €1,672 | +€3,201 |
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.