Chocolate Design: 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.
Chocolate Design
Largest movements
- Receivables within one year +€1.2m
up €1.2m (+850%), from €142,285 to €1.4m
of which Trade receivables: +€1.2m
- Cash -€33,735
down €33,735 (-100%), from €33,735 to €0
mainly Receivables within one year (-€1.2m) and Investment in fixed assets (net) (-€15,188)
- Trade debts +€1.1m
up €1.1m (+493%), from €222,961 to €1.3m
- Profit (loss) carried forward +€65,972
up €65,972, from -€65,972 to €0
- Reserves +€26,370
up €26,370 (+1,418%), from €1,860 to €28,230
- Gross operating margin +€86,076
up €86,076 (+312%), from €27,598 to €113,674
- Write-downs +€15,914
up €15,914, from -€15,914 to €0
- Taxes +€12,893
new in 2025: €12,893
- Financial charges -€2,776
down €2,776 (-44.1%), from €6,292 to €3,516
- Depreciation +€2,190
up €2,190 (+147%), from €1,490 to €3,680
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 | €225,708 | €1,420,792 | +€1.2m | +529% |
| Fixed assets | 21/28 | €7,630 | €19,138 | +€11,508 | +151% |
| Tangible fixed assets | 22/27 | €7,080 | €18,588 | +€11,508 | +163% |
| Plant, machinery and equipment | 23 | €4,987 | €4,881 | -€106 | -2.1% |
| Furniture and vehicles | 24 | €2,093 | €13,707 | +€11,614 | +555% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €218,079 | €1,401,654 | +€1.2m | +543% |
| Stocks and contracts in progress | 3 | €41,126 | €49,607 | +€8,481 | +20.6% |
| Stocks | 30/36 | €41,126 | €49,607 | +€8,481 | +20.6% |
| Amounts receivable within one year | 40/41 | €142,285 | €1,351,207 | +€1.2m | +850% |
| Trade receivables | 40 | €121,433 | €1,287,582 | +€1.2m | +960% |
| Other amounts receivable | 41 | €20,852 | €63,625 | +€42,772 | +205% |
| Cash at bank and in hand | 54/58 | €33,735 | €0 | -€33,735 | -100% |
| Deferred charges and accrued income | 490/1 | €933 | €841 | -€93 | -9.9% |
| Total equity and liabilities | 10/49 | €225,708 | €1,420,792 | +€1.2m | +529% |
| Equity | 10/15 | -€57,912 | €34,430 | +€92,342 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €28,230 | +€26,370 | +1,418% |
| Distributable reserves | 133 | €1,860 | €28,230 | +€26,370 | +1,418% |
| Profit (loss) carried forward | 14 | -€65,972 | €0 | +€65,972 | |
| Amounts payable | 17/49 | €283,620 | €1,386,362 | +€1.1m | +389% |
| Amounts payable after more than one year | 17 | €4,558 | €1,550 | -€3,008 | -66.0% |
| Financial debts | 170/4 | €4,558 | €1,550 | -€3,008 | -66.0% |
| Amounts payable within one year | 42/48 | €275,719 | €1,384,813 | +€1.1m | +402% |
| Current portion of amounts payable after more than one year | 42 | €8,215 | €3,008 | -€5,207 | -63.4% |
| Financial debts | 43 | €123 | €11,572 | +€11,450 | +9,338% |
| Credit institutions | 430/8 | €123 | €11,572 | +€11,450 | +9,338% |
| Trade debts | 44 | €222,961 | €1,321,290 | +€1.1m | +493% |
| Suppliers | 440/4 | €222,961 | €1,321,290 | +€1.1m | +493% |
| Taxes, remuneration and social security | 45 | €336 | €2,893 | +€2,557 | +761% |
| Taxes | 450/3 | €336 | €2,893 | +€2,557 | +761% |
| Other amounts payable | 47/48 | €44,084 | €46,049 | +€1,966 | +4.5% |
| Accrued charges and deferred income | 492/3 | €3,344 | €0 | -€3,344 | -100% |
| Non-recurring operating income | 76A | €23,112 | €0 | -€23,112 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,490 | €3,680 | +€2,190 | +147% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€15,914 | €0 | +€15,914 | |
| Other operating charges | 640/8 | €1,035 | €1,439 | +€404 | +39.0% |
| Gross operating margin | 9900 | €27,598 | €113,674 | +€86,076 | +312% |
| Operating profit (loss) | 9901 | €40,987 | €108,555 | +€67,568 | +165% |
| Financial income | 75/76B | €97 | €195 | +€98 | +101% |
| Recurring financial income | 75 | €97 | €195 | +€98 | +101% |
| Financial charges | 65/66B | €6,292 | €3,516 | -€2,776 | -44.1% |
| Recurring financial charges | 65 | €6,292 | €3,516 | -€2,776 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €34,792 | €105,235 | +€70,443 | +202% |
| Income taxes | 67/77 | - | €12,893 | +€12,893 | |
| Profit (loss) for the period | 9904 | €34,792 | €92,342 | +€57,549 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €34,792 | €92,342 | +€57,549 | +165% |
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 26 October 2026 via checked.be.