CHOCOGEST: 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.
CHOCOGEST
Largest movements
- Cash +€23,373
up €23,373 (+710.0%), from €3,292 to €26,665
mainly Net result for the year (+€20,306) and Depreciation (+€15,923)
- Tangible fixed assets -€15,831
down €15,831 (-6.4%), from €248,259 to €232,429
of which Furniture and vehicles: -€8,759
- Receivables within one year -€8,618
down €8,618 (-51.3%), from €16,790 to €8,172
of which Trade receivables: -€8,814
- Profit (loss) carried forward +€20,306
up €20,306 (+77.5%), from -€26,195 to -€5,889
- Debts after one year -€17,891
down €17,891 (-9.5%), from €188,775 to €170,884
- Trade debts -€5,694
down €5,694 (-98.9%), from €5,758 to €64
- Financial income +€29,400
new in 2025: €29,400
- Gross operating margin +€9,695
up €9,695 (+406.4%), from €2,386 to €12,081
- Depreciation +€6,223
up €6,223 (+64.2%), from €9,700 to €15,923
- Other operating charges -€764
down €764 (-34.6%), from €2,209 to €1,445
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 | €319,967 | €318,809 | -€1,158 | -0.4% |
| Fixed assets | 21/28 | €248,438 | €232,515 | -€15,923 | -6.4% |
| Intangible fixed assets | 21 | €93 | - | -€93 | |
| Tangible fixed assets | 22/27 | €248,259 | €232,429 | -€15,831 | -6.4% |
| Land and buildings | 22 | €204,596 | €197,815 | -€6,781 | -3.3% |
| Plant, machinery and equipment | 23 | €1,405 | €1,114 | -€291 | -20.7% |
| Furniture and vehicles | 24 | €40,926 | €32,168 | -€8,759 | -21.4% |
| Other tangible fixed assets | 26 | €1,332 | €1,332 | = | 0.0% |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €71,529 | €86,294 | +€14,765 | +20.6% |
| Amounts receivable within one year | 40/41 | €16,790 | €8,172 | -€8,618 | -51.3% |
| Trade receivables | 40 | €16,790 | €7,976 | -€8,814 | -52.5% |
| Other amounts receivable | 41 | - | €197 | +€197 | |
| Current investments | 50/53 | €51,000 | €51,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,292 | €26,665 | +€23,373 | +710.0% |
| Deferred charges and accrued income | 490/1 | €447 | €457 | +€10 | +2.2% |
| Total equity and liabilities | 10/49 | €319,967 | €318,809 | -€1,158 | -0.4% |
| Equity | 10/15 | €1,074 | €21,380 | +€20,306 | +1891.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,195 | -€5,889 | +€20,306 | +77.5% |
| Amounts payable | 17/49 | €318,894 | €297,429 | -€21,464 | -6.7% |
| Amounts payable after more than one year | 17 | €188,775 | €170,884 | -€17,891 | -9.5% |
| Financial debts | 170/4 | €188,775 | €170,884 | -€17,891 | -9.5% |
| Amounts payable within one year | 42/48 | €130,119 | €126,545 | -€3,574 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €18,102 | €17,891 | -€211 | -1.2% |
| Trade debts | 44 | €5,758 | €64 | -€5,694 | -98.9% |
| Suppliers | 440/4 | €5,758 | €64 | -€5,694 | -98.9% |
| Taxes, remuneration and social security | 45 | €2,877 | €2,268 | -€609 | -21.2% |
| Taxes | 450/3 | €447 | €2,268 | +€1,821 | +407.2% |
| Remuneration and social security | 454/9 | €2,430 | - | -€2,430 | |
| Other amounts payable | 47/48 | €103,382 | €106,323 | +€2,941 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,700 | €15,923 | +€6,223 | +64.2% |
| Other operating charges | 640/8 | €2,209 | €1,445 | -€764 | -34.6% |
| Gross operating margin | 9900 | €2,386 | €12,081 | +€9,695 | +406.4% |
| Operating profit (loss) | 9901 | -€9,524 | -€5,287 | +€4,236 | +44.5% |
| Financial income | 75/76B | - | €29,400 | +€29,400 | |
| Recurring financial income | 75 | - | €29,400 | +€29,400 | |
| Financial charges | 65/66B | €3,605 | €3,639 | +€34 | +0.9% |
| Recurring financial charges | 65 | €3,605 | €3,639 | +€34 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,129 | €20,473 | +€33,603 | |
| Income taxes | 67/77 | €210 | €167 | -€43 | -20.3% |
| Profit (loss) for the period | 9904 | -€13,340 | €20,306 | +€33,645 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,340 | €20,306 | +€33,645 |
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 7 October 2026 via checked.be.