Chocolat Essentiel: what changed
What changed
Chocolat Essentiel
NACE 47.242, Retail sale of chocolate and confectionery
filed annual accounts (NBB)
Net result for the year
-€37,124
2024 · -€10,157-€26,967
Equity
€145,515
2024 · €182,639-€37,124
Cash
€3,257
2024 · €0+€3,257
Balance sheet total
€196,926
2024 · €189,293+€7,633
Largest movements
Assets
- Receivables within one year +€4,777
up €4,777 (+105%), from €4,532 to €9,309
of which Trade receivables: +€3,431
- Cash +€3,257
up €3,257, from €0 to €3,257
mainly Trade debts (+€22,508) and Other debts (+€22,315)
Equity and liabilities
- Profit (loss) carried forward -€37,124
down €37,124 (-6.2%), from -€599,921 to -€637,045
- Trade debts +€22,508
up €22,508 (+372%), from €6,049 to €28,558
- Other debts +€22,315
up €22,315 (+4,150%), from €538 to €22,853
Income statement
- Gross operating margin -€20,363
down €20,363 (-263%), from -€7,740 to -€28,103
- Other operating charges +€2,533
up €2,533, from €0 to €2,533
- Depreciation -€1,844
down €1,844 (-81.6%), from €2,261 to €417
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
-€10,157
Gross operating margin
-€20,363
Depreciation
+€1,844
Other operating charges
-€2,533
Other operating items
-€5,826
Financial charges
-€90
Result 2025
-€37,124
raises the resultlowers the resultnot broken down further in the accounts
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
+€3,324
Investment
€0
Financing
-€67
Cash 2024
€0
From operations (derived)
+€3,324
Net result for the year
-€37,124
Depreciation
+€417
Receivables within one year
-€4,777
Deferred charges and accrued income
-€16
Trade debts
+€22,508
Other debts
+€22,315
Financing
-€67
Short-term financial debts
-€67
Cash 2025
€3,257
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,293 | €196,926 | +€7,633 | +4.0% |
| Formation expenses | 20 | €35 | €0 | -€35 | -100% |
| Fixed assets | 21/28 | €1,382 | €1,000 | -€382 | -27.6% |
| Intangible fixed assets | 21 | €1,000 | €1,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €382 | €0 | -€382 | -100% |
| Furniture and vehicles | 24 | €382 | €0 | -€382 | -100% |
| Current assets | 29/58 | €187,876 | €195,926 | +€8,050 | +4.3% |
| Stocks and contracts in progress | 3 | €55,434 | €55,434 | = | 0.0% |
| Stocks | 30/36 | €55,434 | €55,434 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,532 | €9,309 | +€4,777 | +105% |
| Trade receivables | 40 | €0 | €3,431 | +€3,431 | |
| Other amounts receivable | 41 | €4,532 | €5,878 | +€1,346 | +29.7% |
| Current investments | 50/53 | €127,910 | €127,910 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €3,257 | +€3,257 | |
| Deferred charges and accrued income | 490/1 | €0 | €16 | +€16 | |
| Total equity and liabilities | 10/49 | €189,293 | €196,926 | +€7,633 | +4.0% |
| Equity | 10/15 | €182,639 | €145,515 | -€37,124 | -20.3% |
| Contributions | 10/11 | €654,650 | €654,650 | = | 0.0% |
| Reserves | 13 | €127,910 | €127,910 | = | 0.0% |
| Non-distributable reserves | 130/1 | €127,910 | €127,910 | = | 0.0% |
| Own shares acquired | 1312 | €127,910 | €127,910 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€599,921 | -€637,045 | -€37,124 | -6.2% |
| Amounts payable | 17/49 | €6,654 | €51,411 | +€44,757 | +673% |
| Amounts payable within one year | 42/48 | €6,654 | €51,411 | +€44,757 | +673% |
| Financial debts | 43 | €67 | €0 | -€67 | -100% |
| Credit institutions | 430/8 | €67 | €0 | -€67 | -100% |
| Trade debts | 44 | €6,049 | €28,558 | +€22,508 | +372% |
| Suppliers | 440/4 | €6,049 | €28,558 | +€22,508 | +372% |
| Other amounts payable | 47/48 | €538 | €22,853 | +€22,315 | +4,150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,261 | €417 | -€1,844 | -81.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | €2,533 | +€2,533 | |
| Non-recurring operating charges | 66A | - | €5,826 | +€5,826 | |
| Gross operating margin | 9900 | -€7,740 | -€28,103 | -€20,363 | -263% |
| Operating profit (loss) | 9901 | -€10,001 | -€36,878 | -€26,877 | -269% |
| Financial charges | 65/66B | €156 | €246 | +€90 | +58.0% |
| Recurring financial charges | 65 | €156 | €246 | +€90 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,157 | -€37,124 | -€26,967 | -266% |
| Profit (loss) for the period | 9904 | -€10,157 | -€37,124 | -€26,967 | -266% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,157 | -€37,124 | -€26,967 | -266% |
Next steps
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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 4 November 2026 via checked.be.