CHOCOLAT SHOW: 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 SHOW
Largest movements
- Cash +€49,057
up €49,057 (+49.4%), from €99,302 to €148,358
mainly Net result for the year (+€92,873) and Depreciation (+€6,639)
- Tangible fixed assets +€26,290
up €26,290 (+185%), from €14,216 to €40,505
of which Furniture and vehicles: +€27,859
- Reserves +€67,400
up €67,400 (+22.1%), from €305,239 to €372,639
of which Distributable reserves: +€67,400
- Tax, wage and social debts +€6,412
up €6,412 (+158%), from €4,049 to €10,460
- Gross operating margin +€18,908
up €18,908 (+17.7%), from €106,996 to €125,903
- Financial income +€16,147
up €16,147 (+609%), from €2,652 to €18,799
- Taxes +€7,074
up €7,074 (+22.7%), from €31,227 to €38,300
- Financial charges +€6,837
up €6,837, from -€2,076 to €4,761
of which Financial charges: +€5,456
- Depreciation +€1,902
up €1,902 (+40.2%), from €4,737 to €6,639
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 | €482,981 | €554,055 | +€71,074 | +14.7% |
| Fixed assets | 21/28 | €20,319 | €46,608 | +€26,290 | +129% |
| Tangible fixed assets | 22/27 | €14,216 | €40,505 | +€26,290 | +185% |
| Plant, machinery and equipment | 23 | €12,463 | €10,893 | -€1,570 | -12.6% |
| Furniture and vehicles | 24 | €1,753 | €29,612 | +€27,859 | +1,589% |
| Financial fixed assets | 28 | €6,103 | €6,103 | = | 0.0% |
| Current assets | 29/58 | €462,662 | €507,447 | +€44,784 | +9.7% |
| Stocks and contracts in progress | 3 | €23,053 | €18,193 | -€4,860 | -21.1% |
| Stocks | 30/36 | €23,053 | €18,193 | -€4,860 | -21.1% |
| Amounts receivable within one year | 40/41 | - | €362 | +€362 | |
| Trade receivables | 40 | - | €362 | +€362 | |
| Current investments | 50/53 | €340,308 | €340,534 | +€226 | +0.1% |
| Cash at bank and in hand | 54/58 | €99,302 | €148,358 | +€49,057 | +49.4% |
| Total equity and liabilities | 10/49 | €482,981 | €554,055 | +€71,074 | +14.7% |
| Equity | 10/15 | €402,786 | €471,659 | +€68,873 | +17.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €305,239 | €372,639 | +€67,400 | +22.1% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,800 | €5,800 | = | 0.0% |
| Distributable reserves | 133 | €296,340 | €363,740 | +€67,400 | +22.7% |
| Profit (loss) carried forward | 14 | €66,560 | €68,033 | +€1,473 | +2.2% |
| Amounts payable | 17/49 | €80,196 | €82,397 | +€2,201 | +2.7% |
| Amounts payable within one year | 42/48 | €80,196 | €82,397 | +€2,201 | +2.7% |
| Trade debts | 44 | €23,788 | €24,841 | +€1,053 | +4.4% |
| Suppliers | 440/4 | €23,788 | €24,841 | +€1,053 | +4.4% |
| Taxes, remuneration and social security | 45 | €4,049 | €10,460 | +€6,412 | +158% |
| Taxes | 450/3 | €4,049 | €10,460 | +€6,412 | +158% |
| Other amounts payable | 47/48 | €52,359 | €47,095 | -€5,264 | -10.1% |
| Non-recurring operating income | 76A | - | €324 | +€324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,737 | €6,639 | +€1,902 | +40.2% |
| Other operating charges | 640/8 | €1,693 | €1,481 | -€213 | -12.6% |
| Non-recurring operating charges | 66A | €869 | €649 | -€220 | -25.3% |
| Gross operating margin | 9900 | €106,996 | €125,903 | +€18,908 | +17.7% |
| Operating profit (loss) | 9901 | €99,697 | €117,135 | +€17,438 | +17.5% |
| Financial income | 75/76B | €2,652 | €18,799 | +€16,147 | +609% |
| Recurring financial income | 75 | €2,652 | €18,799 | +€16,147 | +609% |
| Financial charges | 65/66B | -€2,076 | €4,761 | +€6,837 | |
| Recurring financial charges | 65 | -€2,076 | €3,380 | +€5,456 | |
| Non-recurring financial charges | 66B | - | €1,381 | +€1,381 | |
| Profit (loss) for the period before taxes | 9903 | €104,425 | €131,173 | +€26,748 | +25.6% |
| Income taxes | 67/77 | €31,227 | €38,300 | +€7,074 | +22.7% |
| Profit (loss) for the period | 9904 | €73,198 | €92,873 | +€19,675 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,198 | €92,873 | +€19,675 | +26.9% |
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 28 October 2026 via checked.be.