CHOCOLADEHUIS BOON: 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.
CHOCOLADEHUIS BOON
Largest movements
- Cash +€28,871
up €28,871 (+19.0%), from €151,929 to €180,801
mainly Net result for the year (+€70,537) and Depreciation (+€50,590)
- Stocks and contracts +€23,625
up €23,625 (+22.3%), from €105,931 to €129,556
- Receivables within one year +€21,735
up €21,735 (+119%), from €18,341 to €40,076
of which Other amounts receivable: +€23,776
- Deferred charges and accrued income -€18,187
down €18,187 (-97.3%), from €18,695 to €508
- Reserves +€70,537
up €70,537 (+22.7%), from €310,552 to €381,089
of which Distributable reserves: +€70,537
- Debts after one year -€51,522
down €51,522 (-9.7%), from €533,105 to €481,584
- Current portion of long-term debt +€38,769
up €38,769 (+52.2%), from €74,289 to €113,059
- Short-term financial debts -€28,603
down €28,603 (-99.4%), from €28,777 to €174
- Other debts -€23,915
down €23,915 (-12.7%), from €188,695 to €164,780
- Staff costs +€45,899
up €45,899 (+20.1%), from €228,254 to €274,152
- Gross operating margin +€25,945
up €25,945 (+6.0%), from €435,056 to €461,001
- Taxes -€8,459
down €8,459 (-23.3%), from €36,338 to €27,879
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.
Derived cash bridge
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 | €1,231,047 | €1,274,008 | +€42,962 | +3.5% |
| Fixed assets | 21/28 | €936,150 | €923,067 | -€13,083 | -1.4% |
| Intangible fixed assets | 21 | €3,395 | €2,525 | -€870 | -25.6% |
| Tangible fixed assets | 22/27 | €932,754 | €920,542 | -€12,213 | -1.3% |
| Land and buildings | 22 | €918,365 | €873,799 | -€44,566 | -4.9% |
| Plant, machinery and equipment | 23 | €11,918 | €42,911 | +€30,993 | +260% |
| Furniture and vehicles | 24 | €2,471 | €3,832 | +€1,360 | +55.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €294,897 | €350,941 | +€56,044 | +19.0% |
| Stocks and contracts in progress | 3 | €105,931 | €129,556 | +€23,625 | +22.3% |
| Stocks | 30/36 | €105,931 | €129,556 | +€23,625 | +22.3% |
| Amounts receivable within one year | 40/41 | €18,341 | €40,076 | +€21,735 | +119% |
| Trade receivables | 40 | €16,330 | €14,289 | -€2,041 | -12.5% |
| Other amounts receivable | 41 | €2,012 | €25,788 | +€23,776 | +1,182% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €151,929 | €180,801 | +€28,871 | +19.0% |
| Deferred charges and accrued income | 490/1 | €18,695 | €508 | -€18,187 | -97.3% |
| Total equity and liabilities | 10/49 | €1,231,047 | €1,274,008 | +€42,962 | +3.5% |
| Equity | 10/15 | €335,552 | €406,089 | +€70,537 | +21.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €310,552 | €381,089 | +€70,537 | +22.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €13,624 | €13,624 | = | 0.0% |
| Distributable reserves | 133 | €296,928 | €367,466 | +€70,537 | +23.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €895,495 | €867,919 | -€27,576 | -3.1% |
| Amounts payable after more than one year | 17 | €533,105 | €481,584 | -€51,522 | -9.7% |
| Financial debts | 170/4 | €533,105 | €481,584 | -€51,522 | -9.7% |
| Amounts payable within one year | 42/48 | €360,660 | €386,335 | +€25,675 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €74,289 | €113,059 | +€38,769 | +52.2% |
| Financial debts | 43 | €28,777 | €174 | -€28,603 | -99.4% |
| Credit institutions | 430/8 | €28,777 | €174 | -€28,603 | -99.4% |
| Trade debts | 44 | €37,001 | €55,670 | +€18,670 | +50.5% |
| Suppliers | 440/4 | €37,001 | €55,670 | +€18,670 | +50.5% |
| Taxes, remuneration and social security | 45 | €31,898 | €52,652 | +€20,754 | +65.1% |
| Taxes | 450/3 | €2,482 | €6,639 | +€4,157 | +167% |
| Remuneration and social security | 454/9 | €29,416 | €46,013 | +€16,597 | +56.4% |
| Other amounts payable | 47/48 | €188,695 | €164,780 | -€23,915 | -12.7% |
| Accrued charges and deferred income | 492/3 | €1,729 | €0 | -€1,729 | -100% |
| Non-recurring operating income | 76A | - | €9,360 | +€9,360 | |
| Remuneration, social security and pensions | 62 | €228,254 | €274,152 | +€45,899 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,220 | €50,590 | +€370 | +0.7% |
| Other operating charges | 640/8 | €6,222 | €7,274 | +€1,052 | +16.9% |
| Gross operating margin | 9900 | €435,056 | €461,001 | +€25,945 | +6.0% |
| Operating profit (loss) | 9901 | €150,362 | €128,985 | -€21,376 | -14.2% |
| Financial income | 75/76B | €3 | €492 | +€489 | +15,875% |
| Recurring financial income | 75 | €3 | €492 | +€489 | +15,875% |
| Financial charges | 65/66B | €32,634 | €31,060 | -€1,574 | -4.8% |
| Recurring financial charges | 65 | €32,634 | €31,060 | -€1,574 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €117,730 | €98,417 | -€19,314 | -16.4% |
| Income taxes | 67/77 | €36,338 | €27,879 | -€8,459 | -23.3% |
| Profit (loss) for the period | 9904 | €81,392 | €70,537 | -€10,854 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,392 | €70,537 | -€10,854 | -13.3% |
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 19 October 2026 via checked.be.