CHOCOLATEFLOW: 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.
CHOCOLATEFLOW
Largest movements
- Cash +€119,271
up €119,271 (+17.9%), from €667,210 to €786,481
mainly Net result for the year (+€317,901) and Receivables within one year (+€63,777)
- Receivables after one year +€70,000
new in 2025: €70,000
- Receivables within one year -€63,777
down €63,777 (-29.2%), from €218,391 to €154,615
of which Other amounts receivable: -€52,310
- Reserves +€115,554
up €115,554 (+7.2%), from €1.6m to €1.7m
- Gross operating margin -€137,941
down €137,941 (-33.7%), from €409,891 to €271,950
- Taxes -€44,991
down €44,991 (-32.7%), from €137,534 to €92,544
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 | €2,410,318 | €2,536,055 | +€125,736 | +5.2% |
| Fixed assets | 21/28 | €1,524,511 | €1,524,511 | = | 0.0% |
| Financial fixed assets | 28 | €1,524,511 | €1,524,511 | = | 0.0% |
| Current assets | 29/58 | €885,807 | €1,011,544 | +€125,736 | +14.2% |
| Amounts receivable after more than one year | 29 | - | €70,000 | +€70,000 | |
| Other amounts receivable | 291 | - | €70,000 | +€70,000 | |
| Amounts receivable within one year | 40/41 | €218,391 | €154,615 | -€63,777 | -29.2% |
| Trade receivables | 40 | €12,100 | €633 | -€11,467 | -94.8% |
| Other amounts receivable | 41 | €206,291 | €153,981 | -€52,310 | -25.4% |
| Cash at bank and in hand | 54/58 | €667,210 | €786,481 | +€119,271 | +17.9% |
| Deferred charges and accrued income | 490/1 | €206 | €448 | +€242 | +118% |
| Total equity and liabilities | 10/49 | €2,410,318 | €2,536,055 | +€125,736 | +5.2% |
| Equity | 10/15 | €2,223,374 | €2,338,928 | +€115,554 | +5.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,595,655 | €1,711,209 | +€115,554 | +7.2% |
| Distributable reserves | 133 | €1,595,655 | €1,711,209 | +€115,554 | +7.2% |
| Profit (loss) carried forward | 14 | €602,719 | €602,719 | = | 0.0% |
| Amounts payable | 17/49 | €186,945 | €197,127 | +€10,182 | +5.4% |
| Amounts payable within one year | 42/48 | €186,945 | €197,127 | +€10,182 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €154 | €490 | +€336 | +218% |
| Suppliers | 440/4 | €154 | €490 | +€336 | +218% |
| Taxes, remuneration and social security | 45 | €17,224 | €22,496 | +€5,271 | +30.6% |
| Taxes | 450/3 | €17,224 | €22,496 | +€5,271 | +30.6% |
| Other amounts payable | 47/48 | €169,566 | €174,141 | +€4,575 | +2.7% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €409,891 | €271,950 | -€137,941 | -33.7% |
| Operating profit (loss) | 9901 | €409,765 | €271,822 | -€137,943 | -33.7% |
| Financial income | 75/76B | €149,760 | €150,285 | +€525 | +0.4% |
| Recurring financial income | 75 | €149,760 | €150,285 | +€525 | +0.4% |
| Financial charges | 65/66B | €7,699 | €11,663 | +€3,964 | +51.5% |
| Recurring financial charges | 65 | €7,699 | €11,663 | +€3,964 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | €551,826 | €410,444 | -€141,382 | -25.6% |
| Income taxes | 67/77 | €137,534 | €92,544 | -€44,991 | -32.7% |
| Profit (loss) for the period | 9904 | €414,292 | €317,901 | -€96,391 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €414,292 | €317,901 | -€96,391 | -23.3% |
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 27 October 2026 via checked.be.