CHOCOLAT & CHOCOLAT: 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.
CHOCOLAT & CHOCOLAT
Largest movements
- Tangible fixed assets +€25,565
up €25,565 (+2,351%), from €1,088 to €26,653
- Stocks and contracts -€11,675
down €11,675 (-96.8%), from €12,060 to €385
- Cash -€8,917
down €8,917 (-69.9%), from €12,763 to €3,846
mainly Investment in fixed assets (net) (-€31,077) and Trade debts (-€9,038)
- Receivables within one year +€4,301
up €4,301 (+17.1%), from €25,118 to €29,418
of which Other amounts receivable: +€4,559
- Debts after one year +€16,570
new in 2025: €16,570
- Trade debts -€9,038
down €9,038 (-68.0%), from €13,294 to €4,257
- Current portion of long-term debt +€4,722
new in 2025: €4,722
- Short-term financial debts +€3,475
new in 2025: €3,475
- Profit (loss) carried forward -€3,239
down €3,239 (-25.8%), from €12,557 to €9,318
- Depreciation +€3,902
up €3,902 (+242%), from €1,610 to €5,512
- Gross operating margin -€1,335
down €1,335 (-15.9%), from €8,386 to €7,051
- Other operating charges +€532
up €532 (+40.5%), from €1,313 to €1,845
- Financial charges +€517
up €517 (+28.8%), from €1,792 to €2,309
- Staff costs -€199
no longer reported in 2025 (was €199)
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 | €51,444 | €60,836 | +€9,392 | +18.3% |
| Fixed assets | 21/28 | €1,088 | €26,653 | +€25,565 | +2,351% |
| Tangible fixed assets | 22/27 | €1,088 | €26,653 | +€25,565 | +2,351% |
| Furniture and vehicles | 24 | €1,088 | €26,653 | +€25,565 | +2,351% |
| Current assets | 29/58 | €50,357 | €34,183 | -€16,174 | -32.1% |
| Stocks and contracts in progress | 3 | €12,060 | €385 | -€11,675 | -96.8% |
| Stocks | 30/36 | €12,060 | €385 | -€11,675 | -96.8% |
| Amounts receivable within one year | 40/41 | €25,118 | €29,418 | +€4,301 | +17.1% |
| Trade receivables | 40 | €10,500 | €10,242 | -€258 | -2.5% |
| Other amounts receivable | 41 | €14,618 | €19,177 | +€4,559 | +31.2% |
| Cash at bank and in hand | 54/58 | €12,763 | €3,846 | -€8,917 | -69.9% |
| Deferred charges and accrued income | 490/1 | €416 | €534 | +€119 | +28.5% |
| Total equity and liabilities | 10/49 | €51,444 | €60,836 | +€9,392 | +18.3% |
| Equity | 10/15 | €34,557 | €31,318 | -€3,239 | -9.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,557 | €9,318 | -€3,239 | -25.8% |
| Amounts payable | 17/49 | €16,887 | €29,518 | +€12,631 | +74.8% |
| Amounts payable after more than one year | 17 | - | €16,570 | +€16,570 | |
| Financial debts | 170/4 | - | €16,570 | +€16,570 | |
| Amounts payable within one year | 42/48 | €13,787 | €12,900 | -€887 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,722 | +€4,722 | |
| Financial debts | 43 | - | €3,475 | +€3,475 | |
| Credit institutions | 430/8 | - | €3,475 | +€3,475 | |
| Trade debts | 44 | €13,294 | €4,257 | -€9,038 | -68.0% |
| Suppliers | 440/4 | €13,294 | €4,257 | -€9,038 | -68.0% |
| Taxes, remuneration and social security | 45 | €454 | €406 | -€47 | -10.4% |
| Taxes | 450/3 | €454 | €406 | -€47 | -10.4% |
| Other amounts payable | 47/48 | €39 | €39 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,100 | €48 | -€3,052 | -98.4% |
| Non-recurring operating income | 76A | - | €1,866 | +€1,866 | |
| Remuneration, social security and pensions | 62 | €199 | - | -€199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,610 | €5,512 | +€3,902 | +242% |
| Other operating charges | 640/8 | €1,313 | €1,845 | +€532 | +40.5% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €8,386 | €7,051 | -€1,335 | -15.9% |
| Operating profit (loss) | 9901 | €5,264 | -€1,306 | -€6,570 | |
| Financial income | 75/76B | €527 | €642 | +€115 | +21.8% |
| Recurring financial income | 75 | €527 | €642 | +€115 | +21.8% |
| Financial charges | 65/66B | €1,792 | €2,309 | +€517 | +28.8% |
| Recurring financial charges | 65 | €1,792 | €2,309 | +€517 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €3,999 | -€2,972 | -€6,972 | |
| Income taxes | 67/77 | €140 | €267 | +€127 | +91.3% |
| Profit (loss) for the period | 9904 | €3,860 | -€3,239 | -€7,099 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,860 | -€3,239 | -€7,099 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.