CHOCOLAT LINE: what changed
What changed
CHOCOLAT LINE
NACE 10.820, Manufacture of cocoa, chocolate and sugar confectionery
filed annual accounts (NBB)
Net result for the year
€698,114
2024 · €671,867+€26,248
Equity
€1.4m
2024 · €1.3m+€173,114
Cash
€1.0m
2024 · €1.1m-€93,683
Balance sheet total
€5.0m
2024 · €3.3m+€1.7m
Largest movements
Assets
- Tangible fixed assets +€1.7m
up €1.7m (+121%), from €1.4m to €3.2m
of which Land and buildings: +€1.8m
- Cash -€93,683
down €93,683 (-8.5%), from €1.1m to €1.0m
mainly Investment in fixed assets (net) (-€2.2m) and Contributions, distributions and other (-€525,000)
Equity and liabilities
- Debts after one year +€1.4m
up €1.4m (+219%), from €634,472 to €2.0m
- Profit (loss) carried forward +€173,114
up €173,114 (+14.3%), from €1.2m to €1.4m
- Current portion of long-term debt +€142,718
up €142,718 (+74.3%), from €192,053 to €334,770
- Trade debts +€84,472
up €84,472 (+109%), from €77,146 to €161,618
- Tax, wage and social debts -€82,021
down €82,021 (-18.5%), from €443,523 to €361,503
of which Taxes: -€54,937
Income statement
- Gross operating margin +€193,212
up €193,212 (+5.5%), from €3.5m to €3.7m
- Depreciation +€189,183
up €189,183 (+80.1%), from €236,320 to €425,503
- Taxes -€57,560
down €57,560 (-42.4%), from €135,804 to €78,244
- Financial income -€38,108
down €38,108 (-99.2%), from €38,409 to €301
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
€671,867
Gross operating margin
+€193,212
Staff costs
+€28,242
Depreciation
-€189,183
Other operating charges
-€490
Other operating items
+€2,497
Financial income
-€38,108
Financial charges
-€27,482
Taxes
+€57,560
Result 2025
€698,114
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
+€1.1m
Investment
-€2.2m
Financing
+€1.0m
Cash 2024
€1.1m
From operations (derived)
+€1.1m
Net result for the year
+€698,114
Depreciation
+€425,503
Stocks and contracts
-€31,085
Receivables within one year
-€7,164
Deferred charges and accrued income
-€15,388
Trade debts
+€84,472
Tax, wage and social debts
-€82,021
Smaller working-capital items
+€4,198
Other debts
-€6,853
Investment (derived)
-€2.2m
Investment in fixed assets (net)
-€2.2m
Financing
+€1.0m
Debts after one year
+€1.4m
Current portion of long-term debt
+€142,718
Contributions, distributions and other
-€525,000
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,287,752 | €4,991,290 | +€1.7m | +51.8% |
| Fixed assets | 21/28 | €1,446,371 | €3,189,955 | +€1.7m | +121% |
| Tangible fixed assets | 22/27 | €1,445,330 | €3,188,914 | +€1.7m | +121% |
| Land and buildings | 22 | €198,932 | €1,998,045 | +€1.8m | +904% |
| Plant, machinery and equipment | 23 | €340,285 | €287,931 | -€52,355 | -15.4% |
| Furniture and vehicles | 24 | €40,012 | €30,845 | -€9,167 | -22.9% |
| Other tangible fixed assets | 26 | €866,101 | €872,093 | +€5,992 | +0.7% |
| Financial fixed assets | 28 | €1,041 | €1,041 | = | 0.0% |
| Current assets | 29/58 | €1,841,381 | €1,801,335 | -€40,046 | -2.2% |
| Stocks and contracts in progress | 3 | €529,010 | €560,095 | +€31,085 | +5.9% |
| Stocks | 30/36 | €529,010 | €560,095 | +€31,085 | +5.9% |
| Amounts receivable within one year | 40/41 | €202,043 | €209,206 | +€7,164 | +3.5% |
| Trade receivables | 40 | €66,637 | €118,606 | +€51,969 | +78.0% |
| Other amounts receivable | 41 | €135,405 | €90,600 | -€44,805 | -33.1% |
| Cash at bank and in hand | 54/58 | €1,095,821 | €1,002,137 | -€93,683 | -8.5% |
| Deferred charges and accrued income | 490/1 | €14,508 | €29,896 | +€15,388 | +106% |
| Total equity and liabilities | 10/49 | €3,287,752 | €4,991,290 | +€1.7m | +51.8% |
| Equity | 10/15 | €1,275,354 | €1,448,468 | +€173,114 | +13.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,207,154 | €1,380,268 | +€173,114 | +14.3% |
| Amounts payable | 17/49 | €2,012,398 | €3,542,822 | +€1.5m | +76.0% |
| Amounts payable after more than one year | 17 | €634,472 | €2,022,381 | +€1.4m | +219% |
| Financial debts | 170/4 | €634,472 | €2,022,381 | +€1.4m | +219% |
| Amounts payable within one year | 42/48 | €1,377,734 | €1,519,185 | +€141,451 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €192,053 | €334,770 | +€142,718 | +74.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €77,146 | €161,618 | +€84,472 | +109% |
| Suppliers | 440/4 | €77,146 | €161,618 | +€84,472 | +109% |
| Advances received on contracts in progress | 46 | €7,159 | €10,294 | +€3,135 | +43.8% |
| Taxes, remuneration and social security | 45 | €443,523 | €361,503 | -€82,021 | -18.5% |
| Taxes | 450/3 | €116,033 | €61,096 | -€54,937 | -47.3% |
| Remuneration and social security | 454/9 | €327,490 | €300,407 | -€27,084 | -8.3% |
| Other amounts payable | 47/48 | €657,853 | €651,000 | -€6,853 | -1.0% |
| Accrued charges and deferred income | 492/3 | €192 | €1,255 | +€1,063 | +554% |
| Non-recurring operating income | 76A | €0 | €26,511 | +€26,511 | |
| Remuneration, social security and pensions | 62 | €2,461,353 | €2,433,110 | -€28,242 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236,320 | €425,503 | +€189,183 | +80.1% |
| Other operating charges | 640/8 | €8,435 | €8,925 | +€490 | +5.8% |
| Non-recurring operating charges | 66A | €2,497 | €0 | -€2,497 | -100% |
| Gross operating margin | 9900 | €3,531,990 | €3,725,203 | +€193,212 | +5.5% |
| Operating profit (loss) | 9901 | €823,385 | €857,664 | +€34,279 | +4.2% |
| Financial income | 75/76B | €38,409 | €301 | -€38,108 | -99.2% |
| Recurring financial income | 75 | €38,409 | €301 | -€38,108 | -99.2% |
| Financial charges | 65/66B | €54,124 | €81,606 | +€27,482 | +50.8% |
| Recurring financial charges | 65 | €54,124 | €81,606 | +€27,482 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €807,670 | €776,358 | -€31,312 | -3.9% |
| Income taxes | 67/77 | €135,804 | €78,244 | -€57,560 | -42.4% |
| Profit (loss) for the period | 9904 | €671,867 | €698,114 | +€26,248 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €671,867 | €698,114 | +€26,248 | +3.9% |
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 6 November 2026 via checked.be.