CHOCOBERLEY: 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.
CHOCOBERLEY
Largest movements
- Cash +€22,468
up €22,468 (+20.7%), from €108,432 to €130,900
mainly Depreciation (+€36,916) and Net result for the year (+€33,141)
- Tangible fixed assets -€20,807
down €20,807 (-18.1%), from €115,090 to €94,283
- Receivables within one year +€16,859
up €16,859 (+44.6%), from €37,808 to €54,666
of which Trade receivables: +€16,274
- Deferred charges and accrued income +€6,097
new in 2025: €6,097
- Stocks and contracts +€3,566
up €3,566 (+40.8%), from €8,740 to €12,306
- Reserves +€33,141
up €33,141 (+16.3%), from €202,764 to €235,906
- Trade debts +€12,080
up €12,080 (+121%), from €9,945 to €22,025
- Debts after one year -€10,331
down €10,331 (-60.3%), from €17,139 to €6,807
- Current portion of long-term debt -€8,480
down €8,480 (-45.1%), from €18,812 to €10,331
- Staff costs +€14,240
up €14,240 (+160%), from €8,919 to €23,159
- Depreciation -€6,597
down €6,597 (-15.2%), from €43,513 to €36,916
- Gross operating margin +€4,434
up €4,434 (+4.4%), from €99,869 to €104,303
- Taxes -€1,853
down €1,853 (-17.8%), from €10,423 to €8,570
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 | €270,070 | €298,252 | +€28,182 | +10.4% |
| Fixed assets | 21/28 | €115,090 | €94,283 | -€20,807 | -18.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €115,090 | €94,283 | -€20,807 | -18.1% |
| Plant, machinery and equipment | 23 | €47,727 | €38,388 | -€9,339 | -19.6% |
| Furniture and vehicles | 24 | €3,013 | €1,913 | -€1,100 | -36.5% |
| Other tangible fixed assets | 26 | €64,350 | €53,982 | -€10,368 | -16.1% |
| Current assets | 29/58 | €154,980 | €203,969 | +€48,989 | +31.6% |
| Stocks and contracts in progress | 3 | €8,740 | €12,306 | +€3,566 | +40.8% |
| Stocks | 30/36 | €8,740 | €12,306 | +€3,566 | +40.8% |
| Amounts receivable within one year | 40/41 | €37,808 | €54,666 | +€16,859 | +44.6% |
| Trade receivables | 40 | €32,237 | €48,511 | +€16,274 | +50.5% |
| Other amounts receivable | 41 | €5,571 | €6,156 | +€585 | +10.5% |
| Cash at bank and in hand | 54/58 | €108,432 | €130,900 | +€22,468 | +20.7% |
| Deferred charges and accrued income | 490/1 | - | €6,097 | +€6,097 | |
| Total equity and liabilities | 10/49 | €270,070 | €298,252 | +€28,182 | +10.4% |
| Equity | 10/15 | €222,764 | €255,906 | +€33,141 | +14.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €202,764 | €235,906 | +€33,141 | +16.3% |
| Distributable reserves | 133 | €202,764 | €235,906 | +€33,141 | +16.3% |
| Amounts payable | 17/49 | €47,306 | €42,346 | -€4,959 | -10.5% |
| Amounts payable after more than one year | 17 | €17,139 | €6,807 | -€10,331 | -60.3% |
| Financial debts | 170/4 | €17,139 | €6,807 | -€10,331 | -60.3% |
| Amounts payable within one year | 42/48 | €29,317 | €35,539 | +€6,222 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €18,812 | €10,331 | -€8,480 | -45.1% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €9,945 | €22,025 | +€12,080 | +121% |
| Suppliers | 440/4 | €9,945 | €22,025 | +€12,080 | +121% |
| Taxes, remuneration and social security | 45 | €561 | €3,183 | +€2,623 | +468% |
| Taxes | 450/3 | €561 | €993 | +€433 | +77.2% |
| Remuneration and social security | 454/9 | - | €2,190 | +€2,190 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €850 | €0 | -€850 | -100% |
| Remuneration, social security and pensions | 62 | €8,919 | €23,159 | +€14,240 | +160% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,513 | €36,916 | -€6,597 | -15.2% |
| Other operating charges | 640/8 | €910 | €839 | -€72 | -7.9% |
| Gross operating margin | 9900 | €99,869 | €104,303 | +€4,434 | +4.4% |
| Operating profit (loss) | 9901 | €46,527 | €43,389 | -€3,138 | -6.7% |
| Financial income | 75/76B | €273 | €111 | -€162 | -59.2% |
| Recurring financial income | 75 | €273 | €111 | -€162 | -59.2% |
| Financial charges | 65/66B | €2,484 | €1,789 | -€696 | -28.0% |
| Recurring financial charges | 65 | €2,484 | €1,789 | -€696 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €44,316 | €41,712 | -€2,604 | -5.9% |
| Income taxes | 67/77 | €10,423 | €8,570 | -€1,853 | -17.8% |
| Profit (loss) for the period | 9904 | €33,893 | €33,141 | -€751 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,893 | €33,141 | -€751 | -2.2% |
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 21 October 2026 via checked.be.