CHOCOLADE-ATELIER VYVERMAN: what changed
What changed
CHOCOLADE-ATELIER VYVERMAN
NACE 10.820, Manufacture of cocoa, chocolate and sugar confectionery
filed annual accounts (NBB)
Net result for the year
€73,036
2024 · €48,586+€24,450
Equity
€161,372
2024 · €88,336+€73,036
Cash
€225,742
2024 · €101,238+€124,504
Balance sheet total
€1.2m
2024 · €1.1m+€132,222
Largest movements
Assets
- Cash +€124,504
up €124,504 (+123%), from €101,238 to €225,742
mainly Net result for the year (+€73,036) and Depreciation (+€48,629)
- Stocks and contracts +€63,044
up €63,044 (+90.1%), from €69,978 to €133,022
- Tangible fixed assets -€28,909
down €28,909 (-3.2%), from €889,532 to €860,623
- Receivables within one year -€27,910
down €27,910 (-85.1%), from €32,813 to €4,903
of which Other amounts receivable: -€18,844
Equity and liabilities
- Reserves +€73,036
up €73,036 (+1,557%), from €4,690 to €77,726
- Tax, wage and social debts +€25,487
up €25,487 (+153%), from €16,607 to €42,094
of which Taxes: +€20,932
Income statement
- Gross operating margin +€93,990
up €93,990 (+36.5%), from €257,602 to €351,592
- Taxes +€28,822
up €28,822 (+2,419%), from €1,191 to €30,013
- Staff costs +€26,557
up €26,557 (+21.6%), from €123,016 to €149,573
- Financial charges +€8,534
up €8,534 (+22.4%), from €38,083 to €46,617
- Depreciation +€5,365
up €5,365 (+12.4%), from €43,264 to €48,629
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€48,586
Gross operating margin
+€93,990
Staff costs
-€26,557
Depreciation
-€5,365
Other operating charges
+€19
Financial income
-€282
Financial charges
-€8,534
Taxes
-€28,822
Result 2025
€73,036
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€122,421
Investment
-€19,719
Financing
+€21,802
Cash 2024
€101,238
From operations (derived)
+€122,421
Net result for the year
+€73,036
Depreciation
+€48,629
Stocks and contracts
-€63,044
Receivables within one year
+€27,910
Deferred charges and accrued income
-€1,493
Trade debts
+€6,572
Tax, wage and social debts
+€25,487
Other debts
+€5,324
Investment (derived)
-€19,719
Investment in fixed assets (net)
-€19,719
Financing
+€21,802
Debts after one year
+€9,414
Current portion of long-term debt
+€11,562
Short-term financial debts
+€825
Cash 2025
€225,742
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,098,297 | €1,230,519 | +€132,222 | +12.0% |
| Fixed assets | 21/28 | €890,932 | €862,023 | -€28,909 | -3.2% |
| Tangible fixed assets | 22/27 | €889,532 | €860,623 | -€28,909 | -3.2% |
| Land and buildings | 22 | €611,010 | €598,980 | -€12,030 | -2.0% |
| Plant, machinery and equipment | 23 | €263,369 | €250,518 | -€12,850 | -4.9% |
| Furniture and vehicles | 24 | €228 | €797 | +€569 | +250% |
| Leasing and similar rights | 25 | €13,672 | €9,387 | -€4,284 | -31.3% |
| Other tangible fixed assets | 26 | €1,254 | €940 | -€313 | -25.0% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €207,365 | €368,496 | +€161,131 | +77.7% |
| Stocks and contracts in progress | 3 | €69,978 | €133,022 | +€63,044 | +90.1% |
| Stocks | 30/36 | €69,978 | €133,022 | +€63,044 | +90.1% |
| Amounts receivable within one year | 40/41 | €32,813 | €4,903 | -€27,910 | -85.1% |
| Trade receivables | 40 | €13,609 | €4,543 | -€9,065 | -66.6% |
| Other amounts receivable | 41 | €19,204 | €360 | -€18,844 | -98.1% |
| Cash at bank and in hand | 54/58 | €101,238 | €225,742 | +€124,504 | +123% |
| Deferred charges and accrued income | 490/1 | €3,336 | €4,829 | +€1,493 | +44.7% |
| Total equity and liabilities | 10/49 | €1,098,297 | €1,230,519 | +€132,222 | +12.0% |
| Equity | 10/15 | €88,336 | €161,372 | +€73,036 | +82.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,690 | €77,726 | +€73,036 | +1,557% |
| Distributable reserves | 133 | €4,690 | €77,726 | +€73,036 | +1,557% |
| Profit (loss) carried forward | 14 | €77,446 | €77,446 | -€0 | 0.0% |
| Amounts payable | 17/49 | €1,009,961 | €1,069,147 | +€59,186 | +5.9% |
| Amounts payable after more than one year | 17 | €864,909 | €874,323 | +€9,414 | +1.1% |
| Financial debts | 170/4 | €864,909 | €874,323 | +€9,414 | +1.1% |
| Amounts payable within one year | 42/48 | €145,053 | €194,824 | +€49,771 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €47,719 | €59,281 | +€11,562 | +24.2% |
| Financial debts | 43 | €3,399 | €4,224 | +€825 | +24.3% |
| Credit institutions | 430/8 | €3,399 | €4,224 | +€825 | +24.3% |
| Trade debts | 44 | €32,686 | €39,259 | +€6,572 | +20.1% |
| Suppliers | 440/4 | €32,686 | €39,259 | +€6,572 | +20.1% |
| Taxes, remuneration and social security | 45 | €16,607 | €42,094 | +€25,487 | +153% |
| Taxes | 450/3 | €5,018 | €25,951 | +€20,932 | +417% |
| Remuneration and social security | 454/9 | €11,589 | €16,143 | +€4,555 | +39.3% |
| Other amounts payable | 47/48 | €44,641 | €49,966 | +€5,324 | +11.9% |
| Remuneration, social security and pensions | 62 | €123,016 | €149,573 | +€26,557 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,264 | €48,629 | +€5,365 | +12.4% |
| Other operating charges | 640/8 | €4,227 | €4,208 | -€19 | -0.5% |
| Gross operating margin | 9900 | €257,602 | €351,592 | +€93,990 | +36.5% |
| Operating profit (loss) | 9901 | €87,095 | €149,183 | +€62,088 | +71.3% |
| Financial income | 75/76B | €766 | €484 | -€282 | -36.8% |
| Recurring financial income | 75 | €766 | €484 | -€282 | -36.8% |
| Financial charges | 65/66B | €38,083 | €46,617 | +€8,534 | +22.4% |
| Recurring financial charges | 65 | €38,083 | €46,617 | +€8,534 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €49,778 | €103,049 | +€53,272 | +107% |
| Income taxes | 67/77 | €1,191 | €30,013 | +€28,822 | +2,419% |
| Profit (loss) for the period | 9904 | €48,586 | €73,036 | +€24,450 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,586 | €73,036 | +€24,450 | +50.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.