CHOCOLATE FACTORY: 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 FACTORY
Largest movements
- Cash +€78,535
up €78,535 (+235%), from €33,490 to €112,025
mainly Net result for the year (+€93,386) and Depreciation (+€7,872)
- Tangible fixed assets -€2,872
down €2,872 (-9.6%), from €29,858 to €26,986
of which Other tangible fixed assets: -€5,000
- Stocks and contracts -€2,236
down €2,236 (-7.7%), from €28,864 to €26,628
- Reserves +€93,386
up €93,386 (+206%), from €45,238 to €138,624
- Other debts -€13,515
down €13,515 (-41.8%), from €32,357 to €18,842
- Tax, wage and social debts -€3,510
down €3,510 (-61.1%), from €5,743 to €2,233
of which Taxes: -€2,031
- Trade debts -€3,173
down €3,173 (-40.3%), from €7,875 to €4,702
- Gross operating margin +€85,754
up €85,754 (+73.6%), from €116,536 to €202,290
- Staff costs +€23,616
up €23,616 (+64.7%), from €36,485 to €60,101
- Taxes +€14,985
up €14,985 (+131%), from €11,418 to €26,403
- Financial charges +€6,734
up €6,734 (+169%), from €3,974 to €10,707
- Depreciation +€4,227
up €4,227 (+116%), from €3,644 to €7,872
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,212 | €170,400 | +€73,188 | +75.3% |
| Fixed assets | 21/28 | €29,858 | €26,986 | -€2,872 | -9.6% |
| Tangible fixed assets | 22/27 | €29,858 | €26,986 | -€2,872 | -9.6% |
| Plant, machinery and equipment | 23 | €7,507 | €5,807 | -€1,700 | -22.6% |
| Furniture and vehicles | 24 | - | €3,829 | +€3,829 | |
| Other tangible fixed assets | 26 | €22,352 | €17,351 | -€5,000 | -22.4% |
| Current assets | 29/58 | €67,354 | €143,413 | +€76,060 | +113% |
| Stocks and contracts in progress | 3 | €28,864 | €26,628 | -€2,236 | -7.7% |
| Stocks | 30/36 | €28,864 | €26,628 | -€2,236 | -7.7% |
| Amounts receivable within one year | 40/41 | €5,000 | €4,761 | -€239 | -4.8% |
| Trade receivables | 40 | - | €4,492 | +€4,492 | |
| Other amounts receivable | 41 | €5,000 | €269 | -€4,731 | -94.6% |
| Cash at bank and in hand | 54/58 | €33,490 | €112,025 | +€78,535 | +235% |
| Total equity and liabilities | 10/49 | €97,212 | €170,400 | +€73,188 | +75.3% |
| Equity | 10/15 | €51,238 | €144,624 | +€93,386 | +182% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €45,238 | €138,624 | +€93,386 | +206% |
| Distributable reserves | 133 | €45,238 | €138,624 | +€93,386 | +206% |
| Amounts payable | 17/49 | €45,974 | €25,776 | -€20,198 | -43.9% |
| Amounts payable within one year | 42/48 | €45,974 | €25,776 | -€20,198 | -43.9% |
| Trade debts | 44 | €7,875 | €4,702 | -€3,173 | -40.3% |
| Suppliers | 440/4 | €7,875 | €4,702 | -€3,173 | -40.3% |
| Taxes, remuneration and social security | 45 | €5,743 | €2,233 | -€3,510 | -61.1% |
| Taxes | 450/3 | €4,264 | €2,233 | -€2,031 | -47.6% |
| Remuneration and social security | 454/9 | €1,479 | - | -€1,479 | |
| Other amounts payable | 47/48 | €32,357 | €18,842 | -€13,515 | -41.8% |
| Remuneration, social security and pensions | 62 | €36,485 | €60,101 | +€23,616 | +64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,644 | €7,872 | +€4,227 | +116% |
| Other operating charges | 640/8 | €778 | €3,822 | +€3,044 | +392% |
| Gross operating margin | 9900 | €116,536 | €202,290 | +€85,754 | +73.6% |
| Operating profit (loss) | 9901 | €75,630 | €130,496 | +€54,866 | +72.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,974 | €10,707 | +€6,734 | +169% |
| Recurring financial charges | 65 | €3,974 | €10,707 | +€6,734 | +169% |
| Profit (loss) for the period before taxes | 9903 | €71,656 | €119,788 | +€48,133 | +67.2% |
| Income taxes | 67/77 | €11,418 | €26,403 | +€14,985 | +131% |
| Profit (loss) for the period | 9904 | €60,238 | €93,386 | +€33,148 | +55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,238 | €93,386 | +€33,148 | +55.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.