CHOCOLATE BASE: 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.
CHOCOLATE BASE
Largest movements
- Receivables within one year +€9,219
up €9,219 (+6.7%), from €138,403 to €147,621
of which Other amounts receivable: +€6,925
- Intangible fixed assets -€7,500
down €7,500 (-18.2%), from €41,199 to €33,699
- Stocks and contracts +€3,774
up €3,774 (+8.7%), from €43,231 to €47,005
- Tangible fixed assets +€3,395
up €3,395 (+97.9%), from €3,468 to €6,863
of which Other tangible fixed assets: +€2,999
- Profit (loss) carried forward +€30,688
up €30,688 (+34.0%), from €90,132 to €120,820
- Trade debts -€18,770
down €18,770 (-21.3%), from €88,145 to €69,376
- Tax, wage and social debts -€3,511
down €3,511 (-10.6%), from €33,044 to €29,532
of which Remuneration and social security: -€3,377
- Gross operating margin -€7,243
down €7,243 (-3.0%), from €244,624 to €237,382
- Taxes -€6,901
down €6,901 (-45.4%), from €15,194 to €8,293
- Staff costs +€6,138
up €6,138 (+3.5%), from €176,986 to €183,124
- Financial charges +€2,518
up €2,518 (+180.2%), from €1,398 to €3,916
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 | €321,325 | €331,533 | +€10,208 | +3.2% |
| Fixed assets | 21/28 | €46,737 | €42,631 | -€4,105 | -8.8% |
| Intangible fixed assets | 21 | €41,199 | €33,699 | -€7,500 | -18.2% |
| Tangible fixed assets | 22/27 | €3,468 | €6,863 | +€3,395 | +97.9% |
| Plant, machinery and equipment | 23 | €133 | €0 | -€133 | -100.0% |
| Furniture and vehicles | 24 | €1,896 | €2,425 | +€529 | +27.9% |
| Other tangible fixed assets | 26 | €1,439 | €4,438 | +€2,999 | +208.4% |
| Financial fixed assets | 28 | €2,070 | €2,070 | = | 0.0% |
| Current assets | 29/58 | €274,588 | €288,902 | +€14,313 | +5.2% |
| Stocks and contracts in progress | 3 | €43,231 | €47,005 | +€3,774 | +8.7% |
| Stocks | 30/36 | €43,231 | €47,005 | +€3,774 | +8.7% |
| Amounts receivable within one year | 40/41 | €138,403 | €147,621 | +€9,219 | +6.7% |
| Trade receivables | 40 | €136,736 | €139,029 | +€2,293 | +1.7% |
| Other amounts receivable | 41 | €1,667 | €8,592 | +€6,925 | +415.4% |
| Cash at bank and in hand | 54/58 | €91,550 | €90,045 | -€1,505 | -1.6% |
| Deferred charges and accrued income | 490/1 | €1,405 | €4,230 | +€2,826 | +201.1% |
| Total equity and liabilities | 10/49 | €321,325 | €331,533 | +€10,208 | +3.2% |
| Equity | 10/15 | €110,132 | €140,820 | +€30,688 | +27.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,132 | €120,820 | +€30,688 | +34.0% |
| Amounts payable | 17/49 | €211,193 | €190,713 | -€20,480 | -9.7% |
| Amounts payable within one year | 42/48 | €207,377 | €186,896 | -€20,481 | -9.9% |
| Trade debts | 44 | €88,145 | €69,376 | -€18,770 | -21.3% |
| Suppliers | 440/4 | €88,145 | €69,376 | -€18,770 | -21.3% |
| Taxes, remuneration and social security | 45 | €33,044 | €29,532 | -€3,511 | -10.6% |
| Taxes | 450/3 | €2,844 | €2,709 | -€135 | -4.7% |
| Remuneration and social security | 454/9 | €30,200 | €26,823 | -€3,377 | -11.2% |
| Other amounts payable | 47/48 | €86,188 | €87,988 | +€1,800 | +2.1% |
| Accrued charges and deferred income | 492/3 | €3,816 | €3,817 | +€1 | 0.0% |
| Remuneration, social security and pensions | 62 | €176,986 | €183,124 | +€6,138 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,406 | €8,738 | +€333 | +4.0% |
| Other operating charges | 640/8 | €1,386 | €1,623 | +€237 | +17.1% |
| Gross operating margin | 9900 | €244,624 | €237,382 | -€7,243 | -3.0% |
| Operating profit (loss) | 9901 | €57,847 | €43,897 | -€13,950 | -24.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,398 | €3,916 | +€2,518 | +180.2% |
| Recurring financial charges | 65 | €1,398 | €3,916 | +€2,518 | +180.2% |
| Profit (loss) for the period before taxes | 9903 | €56,449 | €39,981 | -€16,468 | -29.2% |
| Income taxes | 67/77 | €15,194 | €8,293 | -€6,901 | -45.4% |
| Profit (loss) for the period | 9904 | €41,255 | €31,688 | -€9,568 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,255 | €31,688 | -€9,568 | -23.2% |
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 3 October 2026 via checked.be.