CHOCODIS: 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.
CHOCODIS
Largest movements
- Cash +€422,688
up €422,688 (+44.2%), from €957,115 to €1.4m
mainly Net result for the year (+€393,322) and Stocks and contracts (+€183,351)
- Stocks and contracts -€183,351
down €183,351 (-66.6%), from €275,111 to €91,760
- Current investments +€58,000
new in 2025: €58,000
- Receivables within one year -€31,741
down €31,741 (-19.2%), from €165,113 to €133,372
of which Trade receivables: -€48,849
- Reserves +€392,489
up €392,489 (+19.6%), from €2.0m to €2.4m
- Current portion of long-term debt -€81,956
no longer reported in 2025 (was €81,956)
- Gross operating margin -€19,662
down €19,662 (-1.8%), from €1.1m to €1.1m
- Staff costs +€18,985
up €18,985 (+5.2%), from €364,870 to €383,855
- Taxes -€18,551
down €18,551 (-9.4%), from €196,530 to €177,980
- Depreciation +€16,138
up €16,138 (+17.6%), from €91,517 to €107,655
- Other operating charges +€11,523
up €11,523 (+89.8%), from €12,826 to €24,349
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 | €2,237,431 | €2,531,276 | +€293,846 | +13.1% |
| Fixed assets | 21/28 | €840,092 | €861,994 | +€21,902 | +2.6% |
| Intangible fixed assets | 21 | €8,049 | €6,049 | -€2,000 | -24.8% |
| Tangible fixed assets | 22/27 | €824,151 | €848,053 | +€23,902 | +2.9% |
| Land and buildings | 22 | €749,274 | €737,418 | -€11,855 | -1.6% |
| Plant, machinery and equipment | 23 | €40,665 | €31,933 | -€8,731 | -21.5% |
| Furniture and vehicles | 24 | €34,212 | €78,701 | +€44,489 | +130.0% |
| Financial fixed assets | 28 | €7,892 | €7,892 | = | 0.0% |
| Current assets | 29/58 | €1,397,339 | €1,669,283 | +€271,943 | +19.5% |
| Stocks and contracts in progress | 3 | €275,111 | €91,760 | -€183,351 | -66.6% |
| Stocks | 30/36 | €275,111 | €91,760 | -€183,351 | -66.6% |
| Amounts receivable within one year | 40/41 | €165,113 | €133,372 | -€31,741 | -19.2% |
| Trade receivables | 40 | €165,113 | €116,265 | -€48,849 | -29.6% |
| Other amounts receivable | 41 | - | €17,107 | +€17,107 | |
| Current investments | 50/53 | - | €58,000 | +€58,000 | |
| Cash at bank and in hand | 54/58 | €957,115 | €1,379,803 | +€422,688 | +44.2% |
| Deferred charges and accrued income | 490/1 | - | €6,348 | +€6,348 | |
| Total equity and liabilities | 10/49 | €2,237,431 | €2,531,276 | +€293,846 | +13.1% |
| Equity | 10/15 | €2,014,773 | €2,407,262 | +€392,489 | +19.5% |
| Contributions | 10/11 | €9,984 | €9,984 | = | 0.0% |
| Reserves | 13 | €2,004,789 | €2,397,278 | +€392,489 | +19.6% |
| Distributable reserves | 133 | €2,004,789 | €2,397,278 | +€392,489 | +19.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €222,658 | €124,015 | -€98,643 | -44.3% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €222,658 | €123,875 | -€98,783 | -44.4% |
| Current portion of amounts payable after more than one year | 42 | €81,956 | - | -€81,956 | |
| Trade debts | 44 | €23,372 | €18,842 | -€4,530 | -19.4% |
| Suppliers | 440/4 | €23,372 | €18,842 | -€4,530 | -19.4% |
| Taxes, remuneration and social security | 45 | €116,314 | €103,247 | -€13,067 | -11.2% |
| Taxes | 450/3 | €55,302 | €60,799 | +€5,497 | +9.9% |
| Remuneration and social security | 454/9 | €61,012 | €42,448 | -€18,564 | -30.4% |
| Other amounts payable | 47/48 | €1,017 | €1,785 | +€769 | +75.6% |
| Accrued charges and deferred income | 492/3 | - | €140 | +€140 | |
| Remuneration, social security and pensions | 62 | €364,870 | €383,855 | +€18,985 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,517 | €107,655 | +€16,138 | +17.6% |
| Other operating charges | 640/8 | €12,826 | €24,349 | +€11,523 | +89.8% |
| Gross operating margin | 9900 | €1,105,658 | €1,085,996 | -€19,662 | -1.8% |
| Operating profit (loss) | 9901 | €636,445 | €570,137 | -€66,308 | -10.4% |
| Financial income | 75/76B | €5,597 | €6,160 | +€563 | +10.1% |
| Recurring financial income | 75 | €5,597 | €6,160 | +€563 | +10.1% |
| Financial charges | 65/66B | €7,285 | €4,995 | -€2,290 | -31.4% |
| Recurring financial charges | 65 | €7,285 | €4,995 | -€2,290 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €634,757 | €571,302 | -€63,455 | -10.0% |
| Income taxes | 67/77 | €196,530 | €177,980 | -€18,551 | -9.4% |
| Profit (loss) for the period | 9904 | €438,226 | €393,322 | -€44,904 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €438,226 | €393,322 | -€44,904 | -10.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.