CHOCOLAT CHAMPAGNE: what changed
What changed
CHOCOLAT CHAMPAGNE
NACE 10.820, Manufacture of cocoa, chocolate and sugar confectionery
filed annual accounts (NBB)
Net result for the year
€5,605
2024 · €24,002-€18,397
Equity
€260,174
2024 · €255,403+€4,772
Cash
€70,814
2024 · €139,862-€69,048
Balance sheet total
€846,803
2024 · €753,285+€93,518
Largest movements
Assets
- Tangible fixed assets +€122,777
up €122,777 (+25.7%), from €478,192 to €600,969
of which Land and buildings: +€170,360
- Cash -€69,048
down €69,048 (-49.4%), from €139,862 to €70,814
mainly Investment in fixed assets (net) (-€215,521) and Stocks and contracts (-€29,966)
- Stocks and contracts +€29,966
up €29,966 (+26.4%), from €113,609 to €143,575
Equity and liabilities
- Debts after one year +€60,816
up €60,816 (+17.9%), from €339,482 to €400,297
- Current portion of long-term debt +€26,843
up €26,843 (+33.3%), from €80,657 to €107,500
Income statement
- Turnover -€671,853
no longer reported in 2025 (was €671,853)
- Purchases and services -€324,505
no longer reported in 2025 (was €324,505)
- Staff costs +€21,039
up €21,039 (+9.7%), from €217,250 to €238,289
- Taxes -€10,785
down €10,785 (-65.0%), from €16,597 to €5,813
- Depreciation +€6,914
up €6,914 (+8.1%), from €85,829 to €92,744
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
€24,002
Gross operating margin
+€4,990
Staff costs
-€21,039
Depreciation
-€6,914
Other operating charges
-€1,063
Financial charges
-€5,155
Taxes
+€10,785
Result 2025
€5,605
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
+€59,647
Investment
-€215,521
Financing
+€86,825
Cash 2024
€139,862
From operations (derived)
+€59,647
Net result for the year
+€5,605
Depreciation
+€92,744
Stocks and contracts
-€29,966
Receivables within one year
-€7,402
Deferred charges and accrued income
-€2,422
Trade debts
-€126
Tax, wage and social debts
-€3,727
Other debts
+€4,942
Investment (derived)
-€215,521
Investment in fixed assets (net)
-€215,521
Financing
+€86,825
Debts after one year
+€60,816
Current portion of long-term debt
+€26,843
Contributions, distributions and other
-€833
Cash 2025
€70,814
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €753,285 | €846,803 | +€93,518 | +12.4% |
| Fixed assets | 21/28 | €478,192 | €600,969 | +€122,777 | +25.7% |
| Tangible fixed assets | 22/27 | €478,192 | €600,969 | +€122,777 | +25.7% |
| Land and buildings | 22 | €173,035 | €343,396 | +€170,360 | +98.5% |
| Plant, machinery and equipment | 23 | €111,089 | €88,141 | -€22,948 | -20.7% |
| Furniture and vehicles | 24 | €116,255 | €103,692 | -€12,562 | -10.8% |
| Other tangible fixed assets | 26 | €77,813 | €65,740 | -€12,073 | -15.5% |
| Current assets | 29/58 | €275,093 | €245,834 | -€29,259 | -10.6% |
| Stocks and contracts in progress | 3 | €113,609 | €143,575 | +€29,966 | +26.4% |
| Stocks | 30/36 | €113,609 | €143,575 | +€29,966 | +26.4% |
| Amounts receivable within one year | 40/41 | €21,202 | €28,604 | +€7,402 | +34.9% |
| Trade receivables | 40 | €19,083 | €17,716 | -€1,367 | -7.2% |
| Other amounts receivable | 41 | €2,119 | €10,888 | +€8,769 | +414% |
| Cash at bank and in hand | 54/58 | €139,862 | €70,814 | -€69,048 | -49.4% |
| Deferred charges and accrued income | 490/1 | €420 | €2,842 | +€2,422 | +576% |
| Total equity and liabilities | 10/49 | €753,285 | €846,803 | +€93,518 | +12.4% |
| Equity | 10/15 | €255,403 | €260,174 | +€4,772 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €236,710 | €241,574 | +€4,864 | +2.1% |
| Distributable reserves | 133 | €236,710 | €241,574 | +€4,864 | +2.1% |
| Profit (loss) carried forward | 14 | €92 | - | -€92 | |
| Amounts payable | 17/49 | €497,882 | €586,629 | +€88,747 | +17.8% |
| Amounts payable after more than one year | 17 | €339,482 | €400,297 | +€60,816 | +17.9% |
| Financial debts | 170/4 | €339,482 | €400,297 | +€60,816 | +17.9% |
| Amounts payable within one year | 42/48 | €158,400 | €186,332 | +€27,931 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €80,657 | €107,500 | +€26,843 | +33.3% |
| Trade debts | 44 | €22,182 | €22,056 | -€126 | -0.6% |
| Suppliers | 440/4 | €22,182 | €22,056 | -€126 | -0.6% |
| Taxes, remuneration and social security | 45 | €43,772 | €40,045 | -€3,727 | -8.5% |
| Taxes | 450/3 | €6,578 | €2,650 | -€3,929 | -59.7% |
| Remuneration and social security | 454/9 | €37,194 | €37,395 | +€202 | +0.5% |
| Other amounts payable | 47/48 | €11,789 | €16,731 | +€4,942 | +41.9% |
| Turnover | 70 | €671,853 | - | -€671,853 | |
| Goods, raw materials, services and sundry goods | 60/61 | €324,505 | - | -€324,505 | |
| Remuneration, social security and pensions | 62 | €217,250 | €238,289 | +€21,039 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,829 | €92,744 | +€6,914 | +8.1% |
| Other operating charges | 640/8 | €3,460 | €4,523 | +€1,063 | +30.7% |
| Gross operating margin | 9900 | €358,403 | €363,393 | +€4,990 | +1.4% |
| Operating profit (loss) | 9901 | €51,864 | €27,837 | -€24,026 | -46.3% |
| Financial charges | 65/66B | €11,265 | €16,420 | +€5,155 | +45.8% |
| Recurring financial charges | 65 | €11,265 | €16,420 | +€5,155 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | €40,599 | €11,417 | -€29,182 | -71.9% |
| Income taxes | 67/77 | €16,597 | €5,813 | -€10,785 | -65.0% |
| Profit (loss) for the period | 9904 | €24,002 | €5,605 | -€18,397 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,002 | €5,605 | -€18,397 | -76.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.