CHOCOBIS: 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.
CHOCOBIS
Largest movements
- Cash +€14,158
up €14,158 (+42.5%), from €33,298 to €47,455
mainly Trade debts (+€40,116) and Net result for the year (+€11,126)
- Receivables within one year +€13,387
up €13,387 (+61.3%), from €21,834 to €35,220
of which Other amounts receivable: +€14,023
- Tangible fixed assets +€9,790
up €9,790 (+527.2%), from €1,857 to €11,647
of which Furniture and vehicles: +€5,355
- Stocks and contracts +€8,287
up €8,287 (+11.0%), from €75,413 to €83,700
- Trade debts +€40,116
up €40,116 (+108.8%), from €36,861 to €76,977
- Other debts -€15,291
down €15,291 (-28.3%), from €53,987 to €38,696
- Profit (loss) carried forward +€11,126
up €11,126 (+33.2%), from €33,484 to €44,610
- Tax, wage and social debts +€8,501
up €8,501 (+75.4%), from €11,271 to €19,772
of which Remuneration and social security: +€5,124
- Gross operating margin -€24,144
down €24,144 (-32.4%), from €74,577 to €50,432
- Other operating charges -€23,263
down €23,263 (-77.2%), from €30,136 to €6,873
- Staff costs +€11,996
up €11,996 (+2816.0%), from €426 to €12,422
- Taxes -€8,844
down €8,844 (-73.6%), from €12,009 to €3,165
- Financial charges +€3,729
up €3,729 (+36.4%), from €10,242 to €13,971
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 | €141,803 | €186,255 | +€44,452 | +31.3% |
| Fixed assets | 21/28 | €10,441 | €19,647 | +€9,206 | +88.2% |
| Intangible fixed assets | 21 | €584 | €0 | -€584 | -100.0% |
| Tangible fixed assets | 22/27 | €1,857 | €11,647 | +€9,790 | +527.2% |
| Plant, machinery and equipment | 23 | €1,161 | €5,596 | +€4,435 | +382.1% |
| Furniture and vehicles | 24 | €696 | €6,052 | +€5,355 | +769.0% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €131,362 | €166,607 | +€35,245 | +26.8% |
| Stocks and contracts in progress | 3 | €75,413 | €83,700 | +€8,287 | +11.0% |
| Stocks | 30/36 | €75,413 | €83,700 | +€8,287 | +11.0% |
| Amounts receivable within one year | 40/41 | €21,834 | €35,220 | +€13,387 | +61.3% |
| Trade receivables | 40 | €1,123 | €487 | -€636 | -56.7% |
| Other amounts receivable | 41 | €20,710 | €34,733 | +€14,023 | +67.7% |
| Cash at bank and in hand | 54/58 | €33,298 | €47,455 | +€14,158 | +42.5% |
| Deferred charges and accrued income | 490/1 | €818 | €232 | -€587 | -71.7% |
| Total equity and liabilities | 10/49 | €141,803 | €186,255 | +€44,452 | +31.3% |
| Equity | 10/15 | €39,684 | €50,810 | +€11,126 | +28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,484 | €44,610 | +€11,126 | +33.2% |
| Amounts payable | 17/49 | €102,119 | €135,445 | +€33,326 | +32.6% |
| Amounts payable within one year | 42/48 | €102,119 | €135,445 | +€33,326 | +32.6% |
| Trade debts | 44 | €36,861 | €76,977 | +€40,116 | +108.8% |
| Suppliers | 440/4 | €36,861 | €76,977 | +€40,116 | +108.8% |
| Taxes, remuneration and social security | 45 | €11,271 | €19,772 | +€8,501 | +75.4% |
| Taxes | 450/3 | €11,271 | €14,648 | +€3,377 | +30.0% |
| Remuneration and social security | 454/9 | - | €5,124 | +€5,124 | |
| Other amounts payable | 47/48 | €53,987 | €38,696 | -€15,291 | -28.3% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €426 | €12,422 | +€11,996 | +2816.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,284 | €2,899 | +€1,615 | +125.8% |
| Other operating charges | 640/8 | €30,136 | €6,873 | -€23,263 | -77.2% |
| Gross operating margin | 9900 | €74,577 | €50,432 | -€24,144 | -32.4% |
| Operating profit (loss) | 9901 | €42,732 | €28,239 | -€14,493 | -33.9% |
| Financial income | 75/76B | €54 | €23 | -€31 | -57.2% |
| Recurring financial income | 75 | €54 | €23 | -€31 | -57.2% |
| Financial charges | 65/66B | €10,242 | €13,971 | +€3,729 | +36.4% |
| Recurring financial charges | 65 | €10,242 | €13,971 | +€3,729 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €32,544 | €14,291 | -€18,253 | -56.1% |
| Income taxes | 67/77 | €12,009 | €3,165 | -€8,844 | -73.6% |
| Profit (loss) for the period | 9904 | €20,535 | €11,126 | -€9,409 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,535 | €11,126 | -€9,409 | -45.8% |
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 5 October 2026 via checked.be.