CHOCOLATE JESUS: 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 JESUS
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Receivables within one year -€73,808
down €73,808 (-70.3%), from €104,921 to €31,113
of which Trade receivables: -€84,649
- Tangible fixed assets +€68,189
up €68,189 (+475%), from €14,349 to €82,538
of which Land and buildings: +€73,198
- Cash -€56,956
down €56,956 (-37.9%), from €150,139 to €93,183
mainly Current investments (-€150,000) and Investment in fixed assets (net) (-€76,751)
- Debts after one year +€54,243
up €54,243 (+271%), from €20,000 to €74,243
of which Financial debts: +€54,243
- Reserves +€23,825
up €23,825 (+13.1%), from €181,970 to €205,795
of which Distributable reserves: +€25,685
- Accrued charges and deferred income +€22,780
up €22,780 (+198%), from €11,493 to €34,273
- Trade debts -€15,425
down €15,425 (-54.8%), from €28,152 to €12,727
- Current portion of long-term debt +€9,036
new in 2025: €9,036
- Gross operating margin +€9,183
up €9,183 (+23.6%), from €38,917 to €48,100
- Depreciation +€2,482
up €2,482 (+40.8%), from €6,081 to €8,563
- Financial charges +€1,888
up €1,888 (+113%), from €1,675 to €3,563
- Financial income +€1,130
up €1,130 (+998%), from €113 to €1,243
- Taxes +€1,026
up €1,026 (+10.9%), from €9,396 to €10,423
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 | €278,845 | €368,586 | +€89,741 | +32.2% |
| Fixed assets | 21/28 | €15,349 | €83,538 | +€68,189 | +444% |
| Tangible fixed assets | 22/27 | €14,349 | €82,538 | +€68,189 | +475% |
| Land and buildings | 22 | - | €73,198 | +€73,198 | |
| Plant, machinery and equipment | 23 | €9,754 | €5,866 | -€3,888 | -39.9% |
| Furniture and vehicles | 24 | €4,594 | €3,473 | -€1,121 | -24.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €263,496 | €285,049 | +€21,552 | +8.2% |
| Amounts receivable within one year | 40/41 | €104,921 | €31,113 | -€73,808 | -70.3% |
| Trade receivables | 40 | €104,915 | €20,266 | -€84,649 | -80.7% |
| Other amounts receivable | 41 | €6 | €10,847 | +€10,841 | +173,457% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €150,139 | €93,183 | -€56,956 | -37.9% |
| Deferred charges and accrued income | 490/1 | €8,436 | €10,752 | +€2,316 | +27.5% |
| Total equity and liabilities | 10/49 | €278,845 | €368,586 | +€89,741 | +32.2% |
| Equity | 10/15 | €194,370 | €218,195 | +€23,825 | +12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €181,970 | €205,795 | +€23,825 | +13.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €180,110 | €205,795 | +€25,685 | +14.3% |
| Amounts payable | 17/49 | €84,475 | €150,392 | +€65,916 | +78.0% |
| Amounts payable after more than one year | 17 | €20,000 | €74,243 | +€54,243 | +271% |
| Financial debts | 170/4 | - | €54,243 | +€54,243 | |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,983 | €41,875 | -€11,107 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,036 | +€9,036 | |
| Trade debts | 44 | €28,152 | €12,727 | -€15,425 | -54.8% |
| Suppliers | 440/4 | €28,152 | €12,727 | -€15,425 | -54.8% |
| Taxes, remuneration and social security | 45 | €17,046 | €10,328 | -€6,717 | -39.4% |
| Taxes | 450/3 | €17,046 | €10,328 | -€6,717 | -39.4% |
| Other amounts payable | 47/48 | €7,785 | €9,784 | +€1,999 | +25.7% |
| Accrued charges and deferred income | 492/3 | €11,493 | €34,273 | +€22,780 | +198% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,081 | €8,563 | +€2,482 | +40.8% |
| Other operating charges | 640/8 | €2,077 | €2,970 | +€893 | +43.0% |
| Gross operating margin | 9900 | €38,917 | €48,100 | +€9,183 | +23.6% |
| Operating profit (loss) | 9901 | €30,759 | €36,567 | +€5,808 | +18.9% |
| Financial income | 75/76B | €113 | €1,243 | +€1,130 | +998% |
| Recurring financial income | 75 | €113 | €1,243 | +€1,130 | +998% |
| Financial charges | 65/66B | €1,675 | €3,563 | +€1,888 | +113% |
| Recurring financial charges | 65 | €1,675 | €3,563 | +€1,888 | +113% |
| Profit (loss) for the period before taxes | 9903 | €29,198 | €34,248 | +€5,050 | +17.3% |
| Income taxes | 67/77 | €9,396 | €10,423 | +€1,026 | +10.9% |
| Profit (loss) for the period | 9904 | €19,801 | €23,825 | +€4,024 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,801 | €23,825 | +€4,024 | +20.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.