CHOCOLAT DE JULIE: 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 DE JULIE
Largest movements
- Cash +€143,139
up €143,139 (+83.6%), from €171,242 to €314,380
mainly Net result for the year (+€141,179) and Depreciation (+€21,270)
- Tangible fixed assets -€18,270
down €18,270 (-17.9%), from €102,328 to €84,059
of which Furniture and vehicles: -€11,096
- Reserves +€141,179
up €141,179 (+74.3%), from €190,084 to €331,264
- Debts after one year -€32,083
down €32,083 (-42.9%), from €74,761 to €42,678
- Gross operating margin -€61,493
down €61,493 (-22.0%), from €279,978 to €218,485
- Staff costs +€16,540
up €16,540 (+3,811%), from €434 to €16,974
- Taxes -€16,152
down €16,152 (-28.2%), from €57,330 to €41,178
- Depreciation -€7,628
down €7,628 (-26.4%), from €28,898 to €21,270
- Financial income +€3,522
up €3,522 (+95.7%), from €3,680 to €7,202
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 | €338,882 | €456,613 | +€117,731 | +34.7% |
| Fixed assets | 21/28 | €128,317 | €107,048 | -€21,270 | -16.6% |
| Intangible fixed assets | 21 | €25,989 | €22,989 | -€3,000 | -11.5% |
| Tangible fixed assets | 22/27 | €102,328 | €84,059 | -€18,270 | -17.9% |
| Plant, machinery and equipment | 23 | €59,793 | €52,620 | -€7,173 | -12.0% |
| Furniture and vehicles | 24 | €42,535 | €31,439 | -€11,096 | -26.1% |
| Current assets | 29/58 | €210,565 | €349,566 | +€139,000 | +66.0% |
| Stocks and contracts in progress | 3 | €14,810 | €12,470 | -€2,341 | -15.8% |
| Stocks | 30/36 | €14,810 | €12,470 | -€2,341 | -15.8% |
| Amounts receivable within one year | 40/41 | €24,513 | €21,474 | -€3,039 | -12.4% |
| Trade receivables | 40 | - | €117 | +€117 | |
| Other amounts receivable | 41 | €24,513 | €21,357 | -€3,156 | -12.9% |
| Cash at bank and in hand | 54/58 | €171,242 | €314,380 | +€143,139 | +83.6% |
| Deferred charges and accrued income | 490/1 | - | €1,242 | +€1,242 | |
| Total equity and liabilities | 10/49 | €338,882 | €456,613 | +€117,731 | +34.7% |
| Equity | 10/15 | €191,084 | €332,264 | +€141,179 | +73.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €190,084 | €331,264 | +€141,179 | +74.3% |
| Distributable reserves | 133 | €190,084 | €331,264 | +€141,179 | +74.3% |
| Amounts payable | 17/49 | €147,798 | €124,350 | -€23,448 | -15.9% |
| Amounts payable after more than one year | 17 | €74,761 | €42,678 | -€32,083 | -42.9% |
| Financial debts | 170/4 | €74,761 | €42,678 | -€32,083 | -42.9% |
| Amounts payable within one year | 42/48 | €72,658 | €81,188 | +€8,530 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €31,092 | €32,083 | +€990 | +3.2% |
| Trade debts | 44 | €32,265 | €35,974 | +€3,709 | +11.5% |
| Suppliers | 440/4 | €32,265 | €35,974 | +€3,709 | +11.5% |
| Taxes, remuneration and social security | 45 | €2,150 | €3,661 | +€1,511 | +70.3% |
| Taxes | 450/3 | €2,150 | €1,085 | -€1,065 | -49.5% |
| Remuneration and social security | 454/9 | - | €2,576 | +€2,576 | |
| Other amounts payable | 47/48 | €7,150 | €9,470 | +€2,320 | +32.4% |
| Accrued charges and deferred income | 492/3 | €379 | €483 | +€104 | +27.4% |
| Remuneration, social security and pensions | 62 | €434 | €16,974 | +€16,540 | +3,811% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,898 | €21,270 | -€7,628 | -26.4% |
| Other operating charges | 640/8 | €565 | €1,273 | +€709 | +126% |
| Gross operating margin | 9900 | €279,978 | €218,485 | -€61,493 | -22.0% |
| Operating profit (loss) | 9901 | €250,081 | €178,968 | -€71,113 | -28.4% |
| Financial income | 75/76B | €3,680 | €7,202 | +€3,522 | +95.7% |
| Recurring financial income | 75 | €3,680 | €7,202 | +€3,522 | +95.7% |
| Financial charges | 65/66B | €6,346 | €3,812 | -€2,534 | -39.9% |
| Recurring financial charges | 65 | €6,346 | €3,812 | -€2,534 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €247,414 | €182,357 | -€65,057 | -26.3% |
| Income taxes | 67/77 | €57,330 | €41,178 | -€16,152 | -28.2% |
| Profit (loss) for the period | 9904 | €190,084 | €141,179 | -€48,905 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €190,084 | €141,179 | -€48,905 | -25.7% |
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 30 October 2026 via checked.be.