CHOCOLAT-NOISETTE: 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-NOISETTE
Largest movements
- Receivables within one year -€48,510
down €48,510 (-72.8%), from €66,649 to €18,139
of which Trade receivables: -€30,003
- Tangible fixed assets -€5,044
down €5,044 (-18.9%), from €26,679 to €21,635
of which Furniture and vehicles: -€7,639
- Deferred charges and accrued income -€4,471
down €4,471 (-62.7%), from €7,134 to €2,663
- Profit (loss) carried forward -€37,472
down €37,472 (-84.1%), from €44,576 to €7,104
- Tax, wage and social debts -€8,160
down €8,160 (-39.8%), from €20,506 to €12,346
- Trade debts -€7,771
no longer reported in 2025 (was €7,771)
- Debts after one year -€4,325
down €4,325 (-91.5%), from €4,728 to €403
- Gross operating margin +€31,003
up €31,003 (+69.1%), from -€44,863 to -€13,860
- Taxes +€7,681
up €7,681 (+196%), from €3,914 to €11,595
- Financial income -€491
down €491 (-38.2%), from €1,284 to €793
- Financial charges -€467
down €467 (-33.4%), from €1,397 to €930
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,321 | €43,296 | -€58,025 | -57.3% |
| Fixed assets | 21/28 | €27,538 | €22,494 | -€5,044 | -18.3% |
| Tangible fixed assets | 22/27 | €26,679 | €21,635 | -€5,044 | -18.9% |
| Plant, machinery and equipment | 23 | €3,684 | €1,981 | -€1,703 | -46.2% |
| Furniture and vehicles | 24 | €21,098 | €13,459 | -€7,639 | -36.2% |
| Other tangible fixed assets | 26 | €1,897 | €6,195 | +€4,298 | +227% |
| Financial fixed assets | 28 | €859 | €859 | = | 0.0% |
| Current assets | 29/58 | €73,783 | €20,802 | -€52,981 | -71.8% |
| Amounts receivable within one year | 40/41 | €66,649 | €18,139 | -€48,510 | -72.8% |
| Trade receivables | 40 | €34,708 | €4,705 | -€30,003 | -86.4% |
| Other amounts receivable | 41 | €31,941 | €13,434 | -€18,507 | -57.9% |
| Deferred charges and accrued income | 490/1 | €7,134 | €2,663 | -€4,471 | -62.7% |
| Total equity and liabilities | 10/49 | €101,321 | €43,296 | -€58,025 | -57.3% |
| Equity | 10/15 | €59,904 | €22,432 | -€37,472 | -62.6% |
| Reserves | 13 | €15,328 | €15,328 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,468 | €13,468 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,576 | €7,104 | -€37,472 | -84.1% |
| Amounts payable | 17/49 | €41,417 | €20,864 | -€20,553 | -49.6% |
| Amounts payable after more than one year | 17 | €4,728 | €403 | -€4,325 | -91.5% |
| Financial debts | 170/4 | €4,728 | €403 | -€4,325 | -91.5% |
| Amounts payable within one year | 42/48 | €36,689 | €20,461 | -€16,228 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €4,863 | €4,325 | -€538 | -11.1% |
| Financial debts | 43 | €3,299 | €2,973 | -€326 | -9.9% |
| Credit institutions | 430/8 | €3,299 | €2,973 | -€326 | -9.9% |
| Trade debts | 44 | €7,771 | - | -€7,771 | |
| Suppliers | 440/4 | €7,771 | - | -€7,771 | |
| Taxes, remuneration and social security | 45 | €20,506 | €12,346 | -€8,160 | -39.8% |
| Taxes | 450/3 | €20,506 | €12,346 | -€8,160 | -39.8% |
| Other amounts payable | 47/48 | €250 | €817 | +€567 | +227% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,194 | €11,302 | +€108 | +1.0% |
| Other operating charges | 640/8 | €474 | €347 | -€127 | -26.8% |
| Non-recurring operating charges | 66A | - | €231 | +€231 | |
| Gross operating margin | 9900 | -€44,863 | -€13,860 | +€31,003 | +69.1% |
| Operating profit (loss) | 9901 | -€56,531 | -€25,740 | +€30,791 | +54.5% |
| Financial income | 75/76B | €1,284 | €793 | -€491 | -38.2% |
| Recurring financial income | 75 | €1,284 | €793 | -€491 | -38.2% |
| Financial charges | 65/66B | €1,397 | €930 | -€467 | -33.4% |
| Recurring financial charges | 65 | €1,397 | €930 | -€467 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | -€56,644 | -€25,877 | +€30,767 | +54.3% |
| Income taxes | 67/77 | €3,914 | €11,595 | +€7,681 | +196% |
| Profit (loss) for the period | 9904 | -€60,558 | -€37,472 | +€23,086 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,558 | -€37,472 | +€23,086 | +38.1% |
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 31 October 2026 via checked.be.