CHOCOLATE WORLD: what changed
Two fiscal 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.
What changed
CHOCOLATE WORLD
NACE 46.649, Wholesale of other machinery and equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€833,705
2024 · €467,705+€366,000
Equity
€2.8m
2024 · €2.5m+€273,875
Cash
€230,128
2024 · €726,783-€496,655
Balance sheet total
€9.2m
2024 · €5.5m+€3.7m
Largest movements
Assets
- Receivables within one year +€4.5m
up €4.5m (+390.1%), from €1.2m to €5.7m
of which Other amounts receivable: +€3.8m
- Cash -€496,655
down €496,655 (-68.3%), from €726,783 to €230,128
mainly Receivables within one year (-€4.5m) and Contributions, distributions and other (-€559,830)
- Stocks and contracts -€167,271
down €167,271 (-5.6%), from €3.0m to €2.8m
- Tangible fixed assets -€96,664
down €96,664 (-23.3%), from €415,678 to €319,013
of which Plant, machinery and equipment: -€50,279
Equity and liabilities
- Short-term financial debts +€2.9m
up €2.9m (+68961.1%), from €4,257 to €2.9m
- Other debts +€333,940
up €333,940 (+20.2%), from €1.6m to €2.0m
- Profit (loss) carried forward +€273,875
up €273,875 (+50.6%), from €541,497 to €815,372
- Accrued charges and deferred income +€204,909
new in 2025: €204,909
Income statement
- Turnover +€822,556
up €822,556 (+7.1%), from €11.6m to €12.5m
- Goods and materials +€528,470
up €528,470 (+6.9%), from €7.6m to €8.2m
of which Purchases: +€650,881
- Services and other goods +€241,067
up €241,067 (+15.5%), from €1.6m to €1.8m
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.
Result 2024
€467,705
Turnover
+€822,556
Other operating income
+€44,913
Goods and materials
-€528,470
Services and other goods
-€241,067
Staff costs
+€58,693
Depreciation
+€11,645
Write-downs
+€76,081
Other operating charges
-€20,944
Other operating items
+€9,912
Financial income
+€49,509
Financial charges
+€24,965
Taxes
+€58,208
Result 2025
€833,705
Cash bridge derived
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.
From operations
-€2.8m
Investment
-€64,389
Financing
+€2.4m
Cash 2024
€726,783
From operations (derived)
-€2.8m
Net result for the year
+€833,705
Depreciation
+€199,488
Stocks and contracts
+€167,271
Receivables within one year
-€4.5m
Deferred charges and accrued income
+€9,259
Trade debts
-€30,429
Tax, wage and social debts
-€34,384
Advances received
+€74,010
Other debts
+€333,940
Accrued charges and deferred income
+€204,909
Investment (derived)
-€64,389
Investment in fixed assets (net)
-€64,389
Financing
+€2.4m
Debts after one year
-€20,245
Current portion of long-term debt
+€375
Short-term financial debts
+€2.9m
Contributions, distributions and other
-€559,830
Cash 2025
€230,128
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,498,271 | €9,236,306 | +€3.7m | +68.0% |
| Fixed assets | 21/28 | €596,542 | €461,443 | -€135,099 | -22.6% |
| Intangible fixed assets | 21 | €172,914 | €141,980 | -€30,934 | -17.9% |
| Tangible fixed assets | 22/27 | €415,678 | €319,013 | -€96,664 | -23.3% |
| Plant, machinery and equipment | 23 | €257,918 | €207,639 | -€50,279 | -19.5% |
| Furniture and vehicles | 24 | €39,080 | €26,280 | -€12,800 | -32.8% |
| Leasing and similar rights | 25 | €43 | €0 | -€43 | -100.0% |
| Other tangible fixed assets | 26 | €118,637 | €85,095 | -€33,542 | -28.3% |
| Financial fixed assets | 28 | €7,950 | €450 | -€7,500 | -94.3% |
| Other financial fixed assets | 284/8 | €7,950 | €450 | -€7,500 | -94.3% |
| Amounts receivable and cash guarantees | 285/8 | €7,950 | €450 | -€7,500 | -94.3% |
| Current assets | 29/58 | €4,901,729 | €8,774,863 | +€3.9m | +79.0% |
| Stocks and contracts in progress | 3 | €2,984,984 | €2,817,713 | -€167,271 | -5.6% |
| Stocks | 30/36 | €2,984,984 | €2,817,713 | -€167,271 | -5.6% |
| Goods purchased for resale | 34 | €2,984,984 | €2,817,713 | -€167,271 | -5.6% |
| Amounts receivable within one year | 40/41 | €1,165,436 | €5,711,754 | +€4.5m | +390.1% |
| Trade receivables | 40 | €970,445 | €1,672,243 | +€701,798 | +72.3% |
| Other amounts receivable | 41 | €194,991 | €4,039,511 | +€3.8m | +1971.6% |
| Cash at bank and in hand | 54/58 | €726,783 | €230,128 | -€496,655 | -68.3% |
| Deferred charges and accrued income | 490/1 | €24,526 | €15,267 | -€9,259 | -37.8% |
| Total equity and liabilities | 10/49 | €5,498,271 | €9,236,306 | +€3.7m | +68.0% |
| Equity | 10/15 | €2,540,669 | €2,814,543 | +€273,875 | +10.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,937,198 | €1,937,198 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49,341 | €49,341 | = | 0.0% |
| Legal reserve | 130 | €49,341 | €49,341 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,516 | €75,516 | = | 0.0% |
| Distributable reserves | 133 | €1,812,342 | €1,812,342 | = | 0.0% |
| Profit (loss) carried forward | 14 | €541,497 | €815,372 | +€273,875 | +50.6% |
| Amounts payable | 17/49 | €2,957,602 | €6,421,762 | +€3.5m | +117.1% |
| Amounts payable after more than one year | 17 | €77,542 | €57,297 | -€20,245 | -26.1% |
| Financial debts | 170/4 | €77,542 | €57,297 | -€20,245 | -26.1% |
| Leasing and similar obligations | 172 | €77,542 | - | -€77,542 | |
| Credit institutions | 173 | - | €57,297 | +€57,297 | |
| Amounts payable within one year | 42/48 | €2,880,060 | €6,159,556 | +€3.3m | +113.9% |
| Current portion of amounts payable after more than one year | 42 | €19,870 | €20,245 | +€375 | +1.9% |
| Financial debts | 43 | €4,257 | €2,940,242 | +€2.9m | +68961.1% |
| Credit institutions | 430/8 | €4,257 | €2,940,242 | +€2.9m | +68961.1% |
| Trade debts | 44 | €837,192 | €806,763 | -€30,429 | -3.6% |
| Suppliers | 440/4 | €837,192 | €806,763 | -€30,429 | -3.6% |
| Advances received on contracts in progress | 46 | €134,822 | €208,832 | +€74,010 | +54.9% |
| Taxes, remuneration and social security | 45 | €234,625 | €200,240 | -€34,384 | -14.7% |
| Taxes | 450/3 | €100,361 | €38,510 | -€61,851 | -61.6% |
| Remuneration and social security | 454/9 | €134,264 | €161,730 | +€27,467 | +20.5% |
| Other amounts payable | 47/48 | €1,649,295 | €1,983,235 | +€333,940 | +20.2% |
| Accrued charges and deferred income | 492/3 | - | €204,909 | +€204,909 | |
| Operating income | 70/76A | €11,759,899 | €12,637,280 | +€877,381 | +7.5% |
| Turnover | 70 | €11,637,675 | €12,460,231 | +€822,556 | +7.1% |
| Other operating income | 74 | €121,224 | €166,136 | +€44,913 | +37.0% |
| Non-recurring operating income | 76A | €1,000 | €10,912 | +€9,912 | +991.2% |
| Operating charges | 60/66A | €10,962,776 | €11,606,839 | +€644,063 | +5.9% |
| Goods for resale, raw materials and consumables | 60 | €7,640,384 | €8,168,854 | +€528,470 | +6.9% |
| Purchases | 600/8 | €7,355,912 | €8,006,793 | +€650,881 | +8.8% |
| Change in stocks: decrease (increase) | 609 | €284,472 | €162,061 | -€122,411 | -43.0% |
| Services and other goods | 61 | €1,553,533 | €1,794,600 | +€241,067 | +15.5% |
| Remuneration, social security and pensions | 62 | €1,489,883 | €1,431,190 | -€58,693 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211,132 | €199,488 | -€11,645 | -5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €60,985 | -€15,097 | -€76,081 | |
| Other operating charges | 640/8 | €6,859 | €27,804 | +€20,944 | +305.3% |
| Operating profit (loss) | 9901 | €797,123 | €1,030,441 | +€233,318 | +29.3% |
| Financial income | 75/76B | €13,940 | €63,449 | +€49,509 | +355.2% |
| Recurring financial income | 75 | €13,940 | €63,449 | +€49,509 | +355.2% |
| Income from current assets | 751 | - | €47,214 | +€47,214 | |
| Other financial income | 752/9 | €13,940 | €16,236 | +€2,296 | +16.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €174,362 | €149,397 | -€24,965 | -14.3% |
| Recurring financial charges | 65 | €174,362 | €149,397 | -€24,965 | -14.3% |
| Debt charges | 650 | €108,386 | €83,980 | -€24,406 | -22.5% |
| Other financial charges | 652/9 | €65,976 | €65,417 | -€559 | -0.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €636,701 | €944,493 | +€307,792 | +48.3% |
| Income taxes | 67/77 | €168,996 | €110,788 | -€58,208 | -34.4% |
| Taxes | 670/3 | €168,996 | €110,788 | -€58,208 | -34.4% |
| Profit (loss) for the period | 9904 | €467,705 | €833,705 | +€366,000 | +78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €467,705 | €833,705 | +€366,000 | +78.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.