Chocolade Atelier Iris: 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.
Chocolade Atelier Iris
Largest movements
- Cash -€11,206
down €11,206 (-40.5%), from €27,665 to €16,459
mainly Debts after one year (-€10,739) and Other debts (-€7,969)
- Tangible fixed assets -€10,145
down €10,145 (-17.6%), from €57,490 to €47,345
- Stocks and contracts +€2,196
up €2,196 (+38.5%), from €5,696 to €7,892
- Formation expenses -€1,067
down €1,067 (-33.4%), from €3,197 to €2,131
- Debts after one year -€10,739
down €10,739 (-74.8%), from €14,354 to €3,615
- Other debts -€7,969
down €7,969 (-46.7%), from €17,055 to €9,087
- Trade debts -€4,113
down €4,113 (-68.8%), from €5,975 to €1,862
- Reserves +€2,259
up €2,259 (+631.1%), from €358 to €2,617
- Gross operating margin -€7,206
down €7,206 (-24.9%), from €28,900 to €21,695
- Other operating charges +€1,094
up €1,094 (+66.6%), from €1,642 to €2,735
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 | €98,244 | €77,926 | -€20,318 | -20.7% |
| Formation expenses | 20 | €3,197 | €2,131 | -€1,067 | -33.4% |
| Fixed assets | 21/28 | €57,490 | €47,345 | -€10,145 | -17.6% |
| Tangible fixed assets | 22/27 | €57,490 | €47,345 | -€10,145 | -17.6% |
| Plant, machinery and equipment | 23 | €5,848 | €4,902 | -€946 | -16.2% |
| Furniture and vehicles | 24 | €2,724 | €1,440 | -€1,285 | -47.1% |
| Leasing and similar rights | 25 | €21,725 | €17,375 | -€4,350 | -20.0% |
| Other tangible fixed assets | 26 | €27,192 | €23,628 | -€3,564 | -13.1% |
| Current assets | 29/58 | €37,557 | €28,451 | -€9,106 | -24.2% |
| Stocks and contracts in progress | 3 | €5,696 | €7,892 | +€2,196 | +38.5% |
| Stocks | 30/36 | €5,696 | €7,892 | +€2,196 | +38.5% |
| Amounts receivable within one year | 40/41 | €2,473 | €2,036 | -€437 | -17.7% |
| Trade receivables | 40 | €1,464 | €1,530 | +€66 | +4.5% |
| Other amounts receivable | 41 | €1,009 | €506 | -€503 | -49.8% |
| Cash at bank and in hand | 54/58 | €27,665 | €16,459 | -€11,206 | -40.5% |
| Deferred charges and accrued income | 490/1 | €1,723 | €2,064 | +€341 | +19.8% |
| Total equity and liabilities | 10/49 | €98,244 | €77,926 | -€20,318 | -20.7% |
| Equity | 10/15 | €50,358 | €52,617 | +€2,259 | +4.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €358 | €2,617 | +€2,259 | +631.1% |
| Distributable reserves | 133 | €358 | €2,617 | +€2,259 | +631.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,886 | €25,309 | -€22,577 | -47.1% |
| Amounts payable after more than one year | 17 | €14,354 | €3,615 | -€10,739 | -74.8% |
| Financial debts | 170/4 | €14,354 | €3,615 | -€10,739 | -74.8% |
| Amounts payable within one year | 42/48 | €33,532 | €21,695 | -€11,838 | -35.3% |
| Current portion of amounts payable after more than one year | 42 | €10,502 | €10,739 | +€237 | +2.3% |
| Trade debts | 44 | €5,975 | €1,862 | -€4,113 | -68.8% |
| Suppliers | 440/4 | €5,975 | €1,862 | -€4,113 | -68.8% |
| Taxes, remuneration and social security | 45 | €0 | €7 | +€7 | |
| Taxes | 450/3 | €0 | €7 | +€7 | |
| Other amounts payable | 47/48 | €17,055 | €9,087 | -€7,969 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,377 | €12,528 | +€152 | +1.2% |
| Other operating charges | 640/8 | €1,642 | €2,735 | +€1,094 | +66.6% |
| Gross operating margin | 9900 | €28,900 | €21,695 | -€7,206 | -24.9% |
| Operating profit (loss) | 9901 | €14,882 | €6,431 | -€8,451 | -56.8% |
| Financial income | 75/76B | €0 | €21 | +€21 | |
| Recurring financial income | 75 | €0 | €21 | +€21 | |
| Financial charges | 65/66B | €830 | €757 | -€73 | -8.7% |
| Recurring financial charges | 65 | €830 | €757 | -€73 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €14,052 | €5,695 | -€8,357 | -59.5% |
| Profit (loss) for the period | 9904 | €14,052 | €5,695 | -€8,357 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,052 | €5,695 | -€8,357 | -59.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.