Chocoland: 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.
Chocoland
Largest movements
- Stocks and contracts +€246,506
up €246,506 (+130.6%), from €188,781 to €435,288
- Receivables within one year -€169,953
down €169,953 (-88.1%), from €192,849 to €22,896
of which Trade receivables: -€165,940
- Cash +€74,574
up €74,574 (+336.7%), from €22,151 to €96,725
mainly Net result for the year (+€223,152) and Receivables within one year (+€169,953)
- Deferred charges and accrued income +€22,907
up €22,907 (+275.1%), from €8,328 to €31,235
- Financial fixed assets -€13,935
down €13,935 (-96.3%), from €14,471 to €537
- Profit (loss) carried forward +€142,560
no longer reported in 2025 (was -€142,560)
- Trade debts -€92,196
down €92,196 (-28.1%), from €327,774 to €235,578
- Reserves +€80,593
up €80,593 (+289.0%), from €27,891 to €108,483
- Other debts +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€19,692
up €19,692 (+22.4%), from €87,934 to €107,626
of which Taxes: +€30,474
- Gross operating margin +€415,207
up €415,207 (+208.0%), from €199,664 to €614,871
- Taxes +€28,943
new in 2025: €28,943
- Other operating charges +€11,234
up €11,234 (+2128.2%), from €528 to €11,761
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 | €431,545 | €590,237 | +€158,692 | +36.8% |
| Fixed assets | 21/28 | €17,403 | €2,060 | -€15,343 | -88.2% |
| Tangible fixed assets | 22/27 | €2,932 | €1,524 | -€1,408 | -48.0% |
| Plant, machinery and equipment | 23 | €587 | €462 | -€125 | -21.3% |
| Furniture and vehicles | 24 | €2,345 | €1,062 | -€1,283 | -54.7% |
| Financial fixed assets | 28 | €14,471 | €537 | -€13,935 | -96.3% |
| Current assets | 29/58 | €414,141 | €588,176 | +€174,035 | +42.0% |
| Stocks and contracts in progress | 3 | €188,781 | €435,288 | +€246,506 | +130.6% |
| Stocks | 30/36 | €188,781 | €435,288 | +€246,506 | +130.6% |
| Amounts receivable within one year | 40/41 | €192,849 | €22,896 | -€169,953 | -88.1% |
| Trade receivables | 40 | €169,603 | €3,664 | -€165,940 | -97.8% |
| Other amounts receivable | 41 | €23,245 | €19,232 | -€4,013 | -17.3% |
| Current investments | 50/53 | €2,033 | €2,033 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,151 | €96,725 | +€74,574 | +336.7% |
| Deferred charges and accrued income | 490/1 | €8,328 | €31,235 | +€22,907 | +275.1% |
| Total equity and liabilities | 10/49 | €431,545 | €590,237 | +€158,692 | +36.8% |
| Equity | 10/15 | €3,881 | €227,033 | +€223,152 | +5749.8% |
| Contributions | 10/11 | €118,550 | €118,550 | = | 0.0% |
| Reserves | 13 | €27,891 | €108,483 | +€80,593 | +289.0% |
| Distributable reserves | 133 | €27,891 | €108,483 | +€80,593 | +289.0% |
| Profit (loss) carried forward | 14 | -€142,560 | - | +€142,560 | |
| Amounts payable | 17/49 | €427,664 | €363,204 | -€64,460 | -15.1% |
| Amounts payable within one year | 42/48 | €415,708 | €363,204 | -€52,505 | -12.6% |
| Trade debts | 44 | €327,774 | €235,578 | -€92,196 | -28.1% |
| Suppliers | 440/4 | €327,774 | €235,578 | -€92,196 | -28.1% |
| Taxes, remuneration and social security | 45 | €87,934 | €107,626 | +€19,692 | +22.4% |
| Taxes | 450/3 | €10,635 | €41,109 | +€30,474 | +286.5% |
| Remuneration and social security | 454/9 | €77,299 | €66,517 | -€10,782 | -13.9% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €11,956 | - | -€11,956 | |
| Remuneration, social security and pensions | 62 | €322,912 | €328,281 | +€5,369 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,321 | €1,408 | +€87 | +6.6% |
| Other operating charges | 640/8 | €528 | €11,761 | +€11,234 | +2128.2% |
| Gross operating margin | 9900 | €199,664 | €614,871 | +€415,207 | +208.0% |
| Operating profit (loss) | 9901 | -€125,097 | €273,420 | +€398,517 | |
| Financial income | 75/76B | €25 | €1,086 | +€1,061 | +4313.0% |
| Recurring financial income | 75 | €25 | €1,086 | +€1,061 | +4313.0% |
| Financial charges | 65/66B | €17,487 | €22,412 | +€4,925 | +28.2% |
| Recurring financial charges | 65 | €17,487 | €22,412 | +€4,925 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | -€142,560 | €252,095 | +€394,654 | |
| Income taxes | 67/77 | - | €28,943 | +€28,943 | |
| Profit (loss) for the period | 9904 | -€142,560 | €223,152 | +€365,712 | |
| Profit (loss) for the period to be appropriated | 9905 | -€142,560 | €223,152 | +€365,712 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.