CHOCOLATERIE SCHONMACKER: 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.
CHOCOLATERIE SCHONMACKER
Largest movements
- Tangible fixed assets -€55,343
down €55,343 (-28.1%), from €196,931 to €141,589
of which Land and buildings: -€55,685
- Receivables after one year +€50,313
new in 2025: €50,313
- Stocks and contracts -€19,169
down €19,169 (-14.9%), from €128,983 to €109,813
- Cash +€13,771
up €13,771 (+42.3%), from €32,522 to €46,292
mainly Investment in fixed assets (net) (+€38,828) and Other debts (+€27,587)
- Receivables within one year -€8,265
down €8,265 (-29.1%), from €28,389 to €20,124
of which Other amounts receivable: -€9,720
- Other debts +€27,587
new in 2025: €27,587
- Reserves -€21,500
down €21,500 (-17.1%), from €125,860 to €104,360
of which Distributable reserves: -€21,500
- Trade debts -€18,478
down €18,478 (-44.1%), from €41,900 to €23,423
- Debts after one year -€17,056
down €17,056 (-18.9%), from €90,349 to €73,293
- Profit (loss) carried forward +€16,858
up €16,858 (+23.6%), from €71,518 to €88,376
- Gross operating margin -€72,505
down €72,505 (-30.5%), from €237,573 to €165,068
- Staff costs -€54,357
down €54,357 (-30.4%), from €178,796 to €124,439
- Depreciation -€29,048
down €29,048 (-63.5%), from €45,762 to €16,715
- Taxes -€9,919
down €9,919 (-94.3%), from €10,521 to €602
- Financial charges -€3,199
down €3,199 (-46.0%), from €6,962 to €3,763
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 | €387,709 | €369,102 | -€18,608 | -4.8% |
| Fixed assets | 21/28 | €197,292 | €141,749 | -€55,543 | -28.2% |
| Intangible fixed assets | 21 | €361 | €161 | -€200 | -55.5% |
| Tangible fixed assets | 22/27 | €196,931 | €141,589 | -€55,343 | -28.1% |
| Land and buildings | 22 | €160,735 | €105,051 | -€55,685 | -34.6% |
| Plant, machinery and equipment | 23 | €9,292 | €6,879 | -€2,413 | -26.0% |
| Furniture and vehicles | 24 | €26,890 | €19,113 | -€7,776 | -28.9% |
| Other tangible fixed assets | 26 | €15 | €10,546 | +€10,531 | +72,130% |
| Current assets | 29/58 | €190,417 | €227,352 | +€36,935 | +19.4% |
| Amounts receivable after more than one year | 29 | - | €50,313 | +€50,313 | |
| Other amounts receivable | 291 | - | €50,313 | +€50,313 | |
| Stocks and contracts in progress | 3 | €128,983 | €109,813 | -€19,169 | -14.9% |
| Stocks | 30/36 | €128,983 | €109,813 | -€19,169 | -14.9% |
| Amounts receivable within one year | 40/41 | €28,389 | €20,124 | -€8,265 | -29.1% |
| Trade receivables | 40 | €435 | €1,890 | +€1,456 | +335% |
| Other amounts receivable | 41 | €27,954 | €18,234 | -€9,720 | -34.8% |
| Cash at bank and in hand | 54/58 | €32,522 | €46,292 | +€13,771 | +42.3% |
| Deferred charges and accrued income | 490/1 | €524 | €810 | +€286 | +54.6% |
| Total equity and liabilities | 10/49 | €387,709 | €369,102 | -€18,608 | -4.8% |
| Equity | 10/15 | €214,348 | €205,136 | -€9,212 | -4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €125,860 | €104,360 | -€21,500 | -17.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €124,000 | €102,500 | -€21,500 | -17.3% |
| Profit (loss) carried forward | 14 | €71,518 | €88,376 | +€16,858 | +23.6% |
| Investment grants | 15 | €4,570 | €0 | -€4,570 | -100% |
| Amounts payable | 17/49 | €173,361 | €163,965 | -€9,396 | -5.4% |
| Amounts payable after more than one year | 17 | €90,349 | €73,293 | -€17,056 | -18.9% |
| Financial debts | 170/4 | €90,349 | €73,293 | -€17,056 | -18.9% |
| Amounts payable within one year | 42/48 | €83,012 | €90,672 | +€7,660 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €25,275 | €20,859 | -€4,416 | -17.5% |
| Trade debts | 44 | €41,900 | €23,423 | -€18,478 | -44.1% |
| Suppliers | 440/4 | €41,900 | €23,423 | -€18,478 | -44.1% |
| Taxes, remuneration and social security | 45 | €15,837 | €18,804 | +€2,967 | +18.7% |
| Remuneration and social security | 454/9 | €15,837 | €18,804 | +€2,967 | +18.7% |
| Other amounts payable | 47/48 | - | €27,587 | +€27,587 | |
| Remuneration, social security and pensions | 62 | €178,796 | €124,439 | -€54,357 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,762 | €16,715 | -€29,048 | -63.5% |
| Other operating charges | 640/8 | €5,310 | €3,102 | -€2,208 | -41.6% |
| Non-recurring operating charges | 66A | - | €166 | +€166 | |
| Gross operating margin | 9900 | €237,573 | €165,068 | -€72,505 | -30.5% |
| Operating profit (loss) | 9901 | €7,705 | €20,646 | +€12,941 | +168% |
| Financial income | 75/76B | €1,058 | €577 | -€481 | -45.4% |
| Recurring financial income | 75 | €1,058 | €577 | -€481 | -45.4% |
| Financial charges | 65/66B | €6,962 | €3,763 | -€3,199 | -46.0% |
| Recurring financial charges | 65 | €6,962 | €3,763 | -€3,199 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €1,801 | €17,460 | +€15,660 | +870% |
| Income taxes | 67/77 | €10,521 | €602 | -€9,919 | -94.3% |
| Profit (loss) for the period | 9904 | -€8,720 | €16,858 | +€25,579 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,720 | €16,858 | +€25,579 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.