Chocolate Temptation: what changed
Chocolate Temptation
Largest movements
- Cash -€5,892
down €5,892 (-37.7%), from €15,616 to €9,724
mainly Net result for the year (-€11,275) and Receivables within one year (-€422)
- Tangible fixed assets -€2,854
down €2,854 (-53.5%), from €5,329 to €2,475
of which Plant, machinery and equipment: -€1,498
- Stocks and contracts -€1,001
down €1,001 (-3.6%), from €27,493 to €26,492
- Profit (loss) carried forward -€11,275
down €11,275 (-19.7%), from -€57,111 to -€68,385
- Trade debts +€1,079
up €1,079 (+25.5%), from €4,232 to €5,311
- Tax, wage and social debts +€750
up €750 (+57.7%), from €1,300 to €2,050
- Gross operating margin -€19,188
down €19,188 (-66.0%), from €29,071 to €9,883
- Staff costs +€2,729
up €2,729 (+24.0%), from €11,390 to €14,119
- Other operating charges +€710
up €710 (+42.7%), from €1,664 to €2,375
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,004 | €41,680 | -€9,324 | -18.3% |
| Fixed assets | 21/28 | €5,541 | €2,687 | -€2,854 | -51.5% |
| Tangible fixed assets | 22/27 | €5,329 | €2,475 | -€2,854 | -53.5% |
| Plant, machinery and equipment | 23 | €2,743 | €1,245 | -€1,498 | -54.6% |
| Furniture and vehicles | 24 | €125 | - | -€125 | |
| Other tangible fixed assets | 26 | €2,461 | €1,230 | -€1,230 | -50.0% |
| Financial fixed assets | 28 | €212 | €212 | = | 0.0% |
| Current assets | 29/58 | €45,463 | €38,993 | -€6,471 | -14.2% |
| Stocks and contracts in progress | 3 | €27,493 | €26,492 | -€1,001 | -3.6% |
| Stocks | 30/36 | €27,493 | €26,492 | -€1,001 | -3.6% |
| Amounts receivable within one year | 40/41 | €354 | €777 | +€422 | +119% |
| Other amounts receivable | 41 | €354 | €777 | +€422 | +119% |
| Cash at bank and in hand | 54/58 | €15,616 | €9,724 | -€5,892 | -37.7% |
| Deferred charges and accrued income | 490/1 | €2,000 | €2,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €51,004 | €41,680 | -€9,324 | -18.3% |
| Equity | 10/15 | -€50,911 | -€62,185 | -€11,275 | -22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,111 | -€68,385 | -€11,275 | -19.7% |
| Amounts payable | 17/49 | €101,915 | €103,865 | +€1,950 | +1.9% |
| Amounts payable within one year | 42/48 | €101,915 | €103,865 | +€1,950 | +1.9% |
| Trade debts | 44 | €4,232 | €5,311 | +€1,079 | +25.5% |
| Suppliers | 440/4 | €4,232 | €5,311 | +€1,079 | +25.5% |
| Taxes, remuneration and social security | 45 | €1,300 | €2,050 | +€750 | +57.7% |
| Taxes | 450/3 | €1,300 | €2,050 | +€750 | +57.7% |
| Other amounts payable | 47/48 | €96,382 | €96,504 | +€121 | +0.1% |
| Non-recurring operating income | 76A | - | €146 | +€146 | |
| Remuneration, social security and pensions | 62 | €11,390 | €14,119 | +€2,729 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,094 | €2,854 | -€240 | -7.8% |
| Other operating charges | 640/8 | €1,664 | €2,375 | +€710 | +42.7% |
| Gross operating margin | 9900 | €29,071 | €9,883 | -€19,188 | -66.0% |
| Operating profit (loss) | 9901 | €12,922 | -€9,465 | -€22,387 | |
| Financial income | 75/76B | €90 | €117 | +€27 | +30.2% |
| Recurring financial income | 75 | €90 | €117 | +€27 | +30.2% |
| Financial charges | 65/66B | €1,905 | €1,922 | +€16 | +0.8% |
| Recurring financial charges | 65 | €1,905 | €1,922 | +€16 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €11,106 | -€11,270 | -€22,376 | |
| Income taxes | 67/77 | €23 | €5 | -€18 | -78.9% |
| Profit (loss) for the period | 9904 | €11,083 | -€11,275 | -€22,358 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,083 | -€11,275 | -€22,358 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.