Chocolata: what changed
Two fiscal 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.
Chocolata
Largest movements
- Cash +€20,308
up €20,308 (+116.9%), from €17,378 to €37,685
mainly Net result for the year (+€32,428) and Depreciation (+€3,721)
- Receivables within one year +€7,733
up €7,733 (+51.7%), from €14,958 to €22,691
of which Trade receivables: +€5,332
- Deferred charges and accrued income -€1,044
no longer reported in 2025 (was €1,044)
- Reserves +€32,428
up €32,428 (+241.7%), from €13,416 to €45,844
- Trade debts -€3,334
down €3,334 (-80.3%), from €4,153 to €819
- Tax, wage and social debts -€1,712
down €1,712 (-31.1%), from €5,508 to €3,796
- Gross operating margin +€27,253
up €27,253 (+124.9%), from €21,815 to €49,068
- Taxes +€7,986
up €7,986 (+178.9%), from €4,463 to €12,450
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.
Cash bridge derived
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 | €43,685 | €71,288 | +€27,604 | +63.2% |
| Fixed assets | 21/28 | €10,305 | €10,912 | +€607 | +5.9% |
| Tangible fixed assets | 22/27 | €10,305 | €10,912 | +€607 | +5.9% |
| Furniture and vehicles | 24 | €10,305 | €10,912 | +€607 | +5.9% |
| Current assets | 29/58 | €33,379 | €60,376 | +€26,997 | +80.9% |
| Amounts receivable within one year | 40/41 | €14,958 | €22,691 | +€7,733 | +51.7% |
| Trade receivables | 40 | €14,958 | €20,290 | +€5,332 | +35.6% |
| Other amounts receivable | 41 | - | €2,400 | +€2,400 | |
| Cash at bank and in hand | 54/58 | €17,378 | €37,685 | +€20,308 | +116.9% |
| Deferred charges and accrued income | 490/1 | €1,044 | - | -€1,044 | |
| Total equity and liabilities | 10/49 | €43,685 | €71,288 | +€27,604 | +63.2% |
| Equity | 10/15 | €16,416 | €48,844 | +€32,428 | +197.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,416 | €45,844 | +€32,428 | +241.7% |
| Distributable reserves | 133 | €13,416 | €45,844 | +€32,428 | +241.7% |
| Amounts payable | 17/49 | €27,269 | €22,444 | -€4,825 | -17.7% |
| Amounts payable within one year | 42/48 | €27,269 | €22,444 | -€4,825 | -17.7% |
| Trade debts | 44 | €4,153 | €819 | -€3,334 | -80.3% |
| Suppliers | 440/4 | €4,153 | €819 | -€3,334 | -80.3% |
| Taxes, remuneration and social security | 45 | €5,508 | €3,796 | -€1,712 | -31.1% |
| Taxes | 450/3 | €5,508 | €3,796 | -€1,712 | -31.1% |
| Other amounts payable | 47/48 | €17,607 | €17,829 | +€222 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,337 | €3,721 | +€384 | +11.5% |
| Other operating charges | 640/8 | €562 | €365 | -€196 | -35.0% |
| Gross operating margin | 9900 | €21,815 | €49,068 | +€27,253 | +124.9% |
| Operating profit (loss) | 9901 | €17,916 | €44,981 | +€27,065 | +151.1% |
| Financial income | 75/76B | €40 | €62 | +€23 | +57.7% |
| Recurring financial income | 75 | €40 | €62 | +€23 | +57.7% |
| Financial charges | 65/66B | €76 | €166 | +€90 | +117.4% |
| Recurring financial charges | 65 | €76 | €166 | +€90 | +117.4% |
| Profit (loss) for the period before taxes | 9903 | €17,879 | €44,878 | +€26,998 | +151.0% |
| Income taxes | 67/77 | €4,463 | €12,450 | +€7,986 | +178.9% |
| Profit (loss) for the period | 9904 | €13,416 | €32,428 | +€19,012 | +141.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,416 | €32,428 | +€19,012 | +141.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.