Chocolaté CORNET: 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.
Chocolaté CORNET
Largest movements
- Current investments +€125,171
new in 2025: €125,171
- Cash -€49,416
down €49,416 (-60.2%), from €82,085 to €32,669
mainly Current investments (-€125,171) and Contributions, distributions and other (-€89,212)
- Stocks and contracts +€25,157
up €25,157 (+64.6%), from €38,927 to €64,084
of which Stocks: +€17,157
- Tangible fixed assets -€18,874
down €18,874 (-7.6%), from €247,100 to €228,226
of which Land and buildings: -€16,197
- Receivables within one year +€9,320
up €9,320 (+28.3%), from €32,940 to €42,260
- Other debts +€74,053
up €74,053 (+120%), from €61,793 to €135,846
- Debts after one year -€23,618
down €23,618 (-15.4%), from €152,979 to €129,361
- Profit (loss) carried forward +€16,893
no longer reported in 2025 (was -€16,893)
- Tax, wage and social debts +€12,242
up €12,242 (+160%), from €7,644 to €19,886
- Reserves +€7,760
up €7,760 (+8.6%), from €89,780 to €97,540
- Gross operating margin +€118,870
up €118,870 (+191%), from €62,091 to €180,960
- Taxes +€27,251
up €27,251 (+9,336%), from €292 to €27,543
- Depreciation -€2,309
down €2,309 (-7.3%), from €31,788 to €29,479
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 | €407,658 | €498,948 | +€91,290 | +22.4% |
| Fixed assets | 21/28 | €248,068 | €229,194 | -€18,874 | -7.6% |
| Tangible fixed assets | 22/27 | €247,100 | €228,226 | -€18,874 | -7.6% |
| Land and buildings | 22 | €231,576 | €215,379 | -€16,197 | -7.0% |
| Plant, machinery and equipment | 23 | €6,158 | €6,975 | +€817 | +13.3% |
| Furniture and vehicles | 24 | €9,367 | €5,872 | -€3,494 | -37.3% |
| Financial fixed assets | 28 | €968 | €968 | = | 0.0% |
| Current assets | 29/58 | €159,590 | €269,754 | +€110,164 | +69.0% |
| Stocks and contracts in progress | 3 | €38,927 | €64,084 | +€25,157 | +64.6% |
| Stocks | 30/36 | €38,927 | €56,084 | +€17,157 | +44.1% |
| Contracts in progress | 37 | - | €8,000 | +€8,000 | |
| Amounts receivable within one year | 40/41 | €32,940 | €42,260 | +€9,320 | +28.3% |
| Trade receivables | 40 | €32,940 | €42,260 | +€9,320 | +28.3% |
| Current investments | 50/53 | - | €125,171 | +€125,171 | |
| Cash at bank and in hand | 54/58 | €82,085 | €32,669 | -€49,416 | -60.2% |
| Deferred charges and accrued income | 490/1 | €5,638 | €5,570 | -€68 | -1.2% |
| Total equity and liabilities | 10/49 | €407,658 | €498,948 | +€91,290 | +22.4% |
| Equity | 10/15 | €158,459 | €182,485 | +€24,026 | +15.2% |
| Contributions | 10/11 | €42,460 | €42,460 | = | 0.0% |
| Revaluation surpluses | 12 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €89,780 | €97,540 | +€7,760 | +8.6% |
| Distributable reserves | 133 | €89,780 | €97,540 | +€7,760 | +8.6% |
| Profit (loss) carried forward | 14 | -€16,893 | - | +€16,893 | |
| Investment grants | 15 | €3,111 | €2,484 | -€627 | -20.2% |
| Amounts payable | 17/49 | €249,200 | €316,464 | +€67,264 | +27.0% |
| Amounts payable after more than one year | 17 | €152,979 | €129,361 | -€23,618 | -15.4% |
| Financial debts | 170/4 | €152,979 | €129,361 | -€23,618 | -15.4% |
| Amounts payable within one year | 42/48 | €96,221 | €187,103 | +€90,882 | +94.5% |
| Current portion of amounts payable after more than one year | 42 | €23,019 | €23,618 | +€599 | +2.6% |
| Trade debts | 44 | €3,765 | €7,753 | +€3,988 | +106% |
| Suppliers | 440/4 | €3,765 | €7,753 | +€3,988 | +106% |
| Taxes, remuneration and social security | 45 | €7,644 | €19,886 | +€12,242 | +160% |
| Taxes | 450/3 | €7,644 | €19,886 | +€12,242 | +160% |
| Other amounts payable | 47/48 | €61,793 | €135,846 | +€74,053 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,788 | €29,479 | -€2,309 | -7.3% |
| Other operating charges | 640/8 | €5,934 | €5,621 | -€313 | -5.3% |
| Gross operating margin | 9900 | €62,091 | €180,960 | +€118,870 | +191% |
| Operating profit (loss) | 9901 | €24,369 | €145,860 | +€121,492 | +499% |
| Financial income | 75/76B | €684 | €871 | +€187 | +27.3% |
| Recurring financial income | 75 | €684 | €871 | +€187 | +27.3% |
| Financial charges | 65/66B | €6,102 | €5,951 | -€151 | -2.5% |
| Recurring financial charges | 65 | €6,102 | €5,951 | -€151 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €18,951 | €140,781 | +€121,829 | +643% |
| Income taxes | 67/77 | €292 | €27,543 | +€27,251 | +9,336% |
| Profit (loss) for the period | 9904 | €18,659 | €113,238 | +€94,579 | +507% |
| Profit (loss) for the period to be appropriated | 9905 | €18,659 | €113,238 | +€94,579 | +507% |
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 17 October 2026 via checked.be.