CHOCOLAT LOMMEL: 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 LOMMEL
Largest movements
- Tangible fixed assets -€19,501
down €19,501 (-14.9%), from €131,299 to €111,798
of which Leasing and similar rights: -€17,173
- Receivables within one year +€4,975
up €4,975 (+285%), from €1,745 to €6,720
of which Other amounts receivable: +€4,909
- Deferred charges and accrued income -€4,005
no longer reported in 2025 (was €4,005)
- Debts after one year -€35,360
down €35,360 (-61.8%), from €57,198 to €21,838
- Reserves +€33,325
up €33,325 (+18.5%), from €180,408 to €213,733
of which Distributable reserves: +€35,200
- Trade debts -€4,633
down €4,633 (-50.3%), from €9,209 to €4,576
- Tax, wage and social debts -€4,474
down €4,474 (-19.2%), from €23,313 to €18,839
of which Taxes: -€4,510
- Depreciation -€1,477
down €1,477 (-3.8%), from €39,136 to €37,659
- Financial income +€910
up €910 (+75.0%), from €1,214 to €2,124
of which Financial income: +€818
- Other operating charges -€886
down €886 (-37.4%), from €2,371 to €1,485
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 | €326,281 | €313,096 | -€13,186 | -4.0% |
| Fixed assets | 21/28 | €131,299 | €111,798 | -€19,501 | -14.9% |
| Tangible fixed assets | 22/27 | €131,299 | €111,798 | -€19,501 | -14.9% |
| Plant, machinery and equipment | 23 | - | €1,657 | +€1,657 | |
| Furniture and vehicles | 24 | €25,850 | €17,186 | -€8,665 | -33.5% |
| Leasing and similar rights | 25 | €47,003 | €29,829 | -€17,173 | -36.5% |
| Other tangible fixed assets | 26 | €58,446 | €63,126 | +€4,681 | +8.0% |
| Current assets | 29/58 | €194,983 | €201,298 | +€6,315 | +3.2% |
| Amounts receivable after more than one year | 29 | €70,000 | €72,875 | +€2,875 | +4.1% |
| Other amounts receivable | 291 | €70,000 | €72,875 | +€2,875 | +4.1% |
| Stocks and contracts in progress | 3 | €32,491 | €34,048 | +€1,557 | +4.8% |
| Stocks | 30/36 | €32,491 | €34,048 | +€1,557 | +4.8% |
| Amounts receivable within one year | 40/41 | €1,745 | €6,720 | +€4,975 | +285% |
| Trade receivables | 40 | €375 | €441 | +€66 | +17.5% |
| Other amounts receivable | 41 | €1,370 | €6,280 | +€4,909 | +358% |
| Cash at bank and in hand | 54/58 | €86,741 | €87,655 | +€913 | +1.1% |
| Deferred charges and accrued income | 490/1 | €4,005 | - | -€4,005 | |
| Total equity and liabilities | 10/49 | €326,281 | €313,096 | -€13,186 | -4.0% |
| Equity | 10/15 | €199,158 | €232,483 | +€33,325 | +16.7% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €180,408 | €213,733 | +€33,325 | +18.5% |
| Non-distributable reserves | 130/1 | €1,875 | - | -€1,875 | |
| Reserves not available under the articles | 1311 | €1,875 | - | -€1,875 | |
| Distributable reserves | 133 | €178,533 | €213,733 | +€35,200 | +19.7% |
| Amounts payable | 17/49 | €127,123 | €80,613 | -€46,511 | -36.6% |
| Amounts payable after more than one year | 17 | €57,198 | €21,838 | -€35,360 | -61.8% |
| Financial debts | 170/4 | €57,198 | €21,838 | -€35,360 | -61.8% |
| Amounts payable within one year | 42/48 | €69,926 | €58,775 | -€11,150 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €37,404 | €35,360 | -€2,043 | -5.5% |
| Trade debts | 44 | €9,209 | €4,576 | -€4,633 | -50.3% |
| Suppliers | 440/4 | €9,209 | €4,576 | -€4,633 | -50.3% |
| Taxes, remuneration and social security | 45 | €23,313 | €18,839 | -€4,474 | -19.2% |
| Taxes | 450/3 | €16,105 | €11,595 | -€4,510 | -28.0% |
| Remuneration and social security | 454/9 | €7,208 | €7,244 | +€36 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,136 | €37,659 | -€1,477 | -3.8% |
| Other operating charges | 640/8 | €2,371 | €1,485 | -€886 | -37.4% |
| Gross operating margin | 9900 | €88,250 | €87,954 | -€295 | -0.3% |
| Operating profit (loss) | 9901 | €46,742 | €48,811 | +€2,068 | +4.4% |
| Financial income | 75/76B | €1,214 | €2,124 | +€910 | +75.0% |
| Recurring financial income | 75 | €1,173 | €1,991 | +€818 | +69.7% |
| Non-recurring financial income | 76B | €41 | €133 | +€92 | +225% |
| Financial charges | 65/66B | €5,438 | €5,078 | -€360 | -6.6% |
| Recurring financial charges | 65 | €5,438 | €5,078 | -€360 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €42,518 | €45,857 | +€3,339 | +7.9% |
| Income taxes | 67/77 | €12,490 | €12,532 | +€43 | +0.3% |
| Profit (loss) for the period | 9904 | €30,029 | €33,325 | +€3,296 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,029 | €33,325 | +€3,296 | +11.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.