CHOCOLATE & ICE: 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 & ICE
Largest movements
- Cash +€37,682
up €37,682 (+42.0%), from €89,764 to €127,446
mainly Net result for the year (+€61,772) and Receivables within one year (+€22,035)
- Receivables within one year -€22,035
down €22,035 (-53.2%), from €41,391 to €19,356
of which Other amounts receivable: -€18,214
- Tangible fixed assets +€16,387
up €16,387 (+21.3%), from €76,773 to €93,160
of which Plant, machinery and equipment: +€10,024
- Reserves +€61,750
up €61,750 (+40.2%), from €153,650 to €215,400
- Trade debts -€17,787
down €17,787 (-92.3%), from €19,277 to €1,490
- Tax, wage and social debts -€9,284
down €9,284 (-86.7%), from €10,703 to €1,419
of which Remuneration and social security: -€9,359
- Debts after one year -€4,136
down €4,136 (-53.9%), from €7,677 to €3,541
- Gross operating margin +€33,323
up €33,323 (+28.7%), from €116,275 to €149,598
- Taxes +€8,770
up €8,770 (+59.1%), from €14,838 to €23,608
- Financial income +€2,112
up €2,112 (+159%), from €1,326 to €3,438
- Depreciation +€1,899
up €1,899 (+10.1%), from €18,822 to €20,721
- Staff costs +€1,648
up €1,648 (+4.2%), from €39,316 to €40,964
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 | €216,216 | €246,901 | +€30,685 | +14.2% |
| Fixed assets | 21/28 | €80,689 | €96,676 | +€15,987 | +19.8% |
| Intangible fixed assets | 21 | €3,916 | €3,516 | -€400 | -10.2% |
| Tangible fixed assets | 22/27 | €76,773 | €93,160 | +€16,387 | +21.3% |
| Land and buildings | 22 | €26,997 | €23,460 | -€3,538 | -13.1% |
| Plant, machinery and equipment | 23 | €44,428 | €54,452 | +€10,024 | +22.6% |
| Furniture and vehicles | 24 | €863 | €5,891 | +€5,028 | +583% |
| Other tangible fixed assets | 26 | €4,485 | €9,358 | +€4,873 | +109% |
| Current assets | 29/58 | €135,527 | €150,224 | +€14,698 | +10.8% |
| Stocks and contracts in progress | 3 | €3,139 | €3,021 | -€118 | -3.8% |
| Stocks | 30/36 | €3,139 | €3,021 | -€118 | -3.8% |
| Amounts receivable within one year | 40/41 | €41,391 | €19,356 | -€22,035 | -53.2% |
| Trade receivables | 40 | €14,193 | €10,373 | -€3,821 | -26.9% |
| Other amounts receivable | 41 | €27,198 | €8,984 | -€18,214 | -67.0% |
| Cash at bank and in hand | 54/58 | €89,764 | €127,446 | +€37,682 | +42.0% |
| Deferred charges and accrued income | 490/1 | €1,232 | €401 | -€831 | -67.5% |
| Total equity and liabilities | 10/49 | €216,216 | €246,901 | +€30,685 | +14.2% |
| Equity | 10/15 | €174,542 | €236,315 | +€61,772 | +35.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €153,650 | €215,400 | +€61,750 | +40.2% |
| Distributable reserves | 133 | €153,650 | €215,400 | +€61,750 | +40.2% |
| Profit (loss) carried forward | 14 | €432 | €455 | +€22 | +5.2% |
| Amounts payable | 17/49 | €41,674 | €10,586 | -€31,088 | -74.6% |
| Amounts payable after more than one year | 17 | €7,677 | €3,541 | -€4,136 | -53.9% |
| Financial debts | 170/4 | €7,677 | €3,541 | -€4,136 | -53.9% |
| Amounts payable within one year | 42/48 | €33,996 | €7,045 | -€26,951 | -79.3% |
| Current portion of amounts payable after more than one year | 42 | €4,016 | €4,136 | +€120 | +3.0% |
| Trade debts | 44 | €19,277 | €1,490 | -€17,787 | -92.3% |
| Suppliers | 440/4 | €19,277 | €1,490 | -€17,787 | -92.3% |
| Taxes, remuneration and social security | 45 | €10,703 | €1,419 | -€9,284 | -86.7% |
| Taxes | 450/3 | - | €75 | +€75 | |
| Remuneration and social security | 454/9 | €10,703 | €1,344 | -€9,359 | -87.4% |
| Remuneration, social security and pensions | 62 | €39,316 | €40,964 | +€1,648 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,822 | €20,721 | +€1,899 | +10.1% |
| Other operating charges | 640/8 | €851 | €1,278 | +€427 | +50.1% |
| Gross operating margin | 9900 | €116,275 | €149,598 | +€33,323 | +28.7% |
| Operating profit (loss) | 9901 | €57,286 | €86,635 | +€29,349 | +51.2% |
| Financial income | 75/76B | €1,326 | €3,438 | +€2,112 | +159% |
| Recurring financial income | 75 | €1,326 | €3,438 | +€2,112 | +159% |
| Financial charges | 65/66B | €4,803 | €4,693 | -€110 | -2.3% |
| Recurring financial charges | 65 | €4,803 | €4,693 | -€110 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €53,809 | €85,380 | +€31,571 | +58.7% |
| Income taxes | 67/77 | €14,838 | €23,608 | +€8,770 | +59.1% |
| Profit (loss) for the period | 9904 | €38,971 | €61,772 | +€22,801 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,971 | €61,772 | +€22,801 | +58.5% |
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 24 October 2026 via checked.be.