CHOCOBRU: 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.
CHOCOBRU
Largest movements
- Cash +€53,781
up €53,781 (+210.3%), from €25,572 to €79,353
mainly Other debts (+€90,931) and Depreciation (+€16,097)
- Stocks and contracts +€30,974
up €30,974 (+73.0%), from €42,421 to €73,395
- Tangible fixed assets -€14,878
down €14,878 (-47.3%), from €31,479 to €16,600
of which Other tangible fixed assets: -€12,190
- Other debts +€90,931
up €90,931 (+900.3%), from €10,100 to €101,031
- Current portion of long-term debt -€17,936
down €17,936 (-42.4%), from €42,339 to €24,403
- Tax, wage and social debts -€5,896
down €5,896 (-19.6%), from €30,032 to €24,136
of which Remuneration and social security: -€6,033
- Accrued charges and deferred income -€3,320
no longer reported in 2025 (was €3,320)
- Profit (loss) carried forward +€2,872
up €2,872 (+1.6%), from -€179,622 to -€176,750
- Staff costs +€87,343
up €87,343 (+124.9%), from €69,922 to €157,265
- Gross operating margin +€36,928
up €36,928 (+23.8%), from €155,455 to €192,383
- Other operating charges +€7,433
up €7,433 (+1513.2%), from €491 to €7,924
- Financial charges -€3,357
down €3,357 (-29.0%), from €11,582 to €8,225
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 | €114,376 | €183,721 | +€69,345 | +60.6% |
| Fixed assets | 21/28 | €45,844 | €30,966 | -€14,878 | -32.5% |
| Tangible fixed assets | 22/27 | €31,479 | €16,600 | -€14,878 | -47.3% |
| Plant, machinery and equipment | 23 | €10,687 | €8,111 | -€2,576 | -24.1% |
| Furniture and vehicles | 24 | €3,617 | €3,505 | -€112 | -3.1% |
| Other tangible fixed assets | 26 | €17,175 | €4,985 | -€12,190 | -71.0% |
| Financial fixed assets | 28 | €14,365 | €14,365 | = | 0.0% |
| Current assets | 29/58 | €68,532 | €152,755 | +€84,223 | +122.9% |
| Stocks and contracts in progress | 3 | €42,421 | €73,395 | +€30,974 | +73.0% |
| Stocks | 30/36 | €42,421 | €73,395 | +€30,974 | +73.0% |
| Amounts receivable within one year | 40/41 | €539 | €7 | -€531 | -98.7% |
| Other amounts receivable | 41 | €539 | €7 | -€531 | -98.7% |
| Cash at bank and in hand | 54/58 | €25,572 | €79,353 | +€53,781 | +210.3% |
| Total equity and liabilities | 10/49 | €114,376 | €183,721 | +€69,345 | +60.6% |
| Equity | 10/15 | -€148,170 | -€145,298 | +€2,872 | +1.9% |
| Contributions | 10/11 | €28,592 | €28,592 | = | 0.0% |
| Outside capital | 11 | €28,592 | €28,592 | = | 0.0% |
| Other | 1109/19 | €28,592 | €28,592 | = | 0.0% |
| Reserves | 13 | €2,859 | €2,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,859 | €2,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,859 | €2,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€179,622 | -€176,750 | +€2,872 | +1.6% |
| Amounts payable | 17/49 | €262,546 | €329,019 | +€66,473 | +25.3% |
| Amounts payable within one year | 42/48 | €259,226 | €329,019 | +€69,793 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €42,339 | €24,403 | -€17,936 | -42.4% |
| Trade debts | 44 | €176,756 | €179,450 | +€2,694 | +1.5% |
| Suppliers | 440/4 | €176,756 | €179,450 | +€2,694 | +1.5% |
| Taxes, remuneration and social security | 45 | €30,032 | €24,136 | -€5,896 | -19.6% |
| Taxes | 450/3 | €2,938 | €3,075 | +€137 | +4.6% |
| Remuneration and social security | 454/9 | €27,093 | €21,061 | -€6,033 | -22.3% |
| Other amounts payable | 47/48 | €10,100 | €101,031 | +€90,931 | +900.3% |
| Accrued charges and deferred income | 492/3 | €3,320 | - | -€3,320 | |
| Remuneration, social security and pensions | 62 | €69,922 | €157,265 | +€87,343 | +124.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,318 | €16,097 | -€1,221 | -7.1% |
| Other operating charges | 640/8 | €491 | €7,924 | +€7,433 | +1513.2% |
| Gross operating margin | 9900 | €155,455 | €192,383 | +€36,928 | +23.8% |
| Operating profit (loss) | 9901 | €67,723 | €11,097 | -€56,626 | -83.6% |
| Financial charges | 65/66B | €11,582 | €8,225 | -€3,357 | -29.0% |
| Recurring financial charges | 65 | €11,582 | €8,225 | -€3,357 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €56,141 | €2,872 | -€53,269 | -94.9% |
| Profit (loss) for the period | 9904 | €56,141 | €2,872 | -€53,269 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,141 | €2,872 | -€53,269 | -94.9% |
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.