CHOCOLATIER GUY PAS: 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.
CHOCOLATIER GUY PAS
Largest movements
- Receivables within one year -€38,512
down €38,512 (-17.1%), from €225,244 to €186,731
of which Trade receivables: -€41,915
- Tangible fixed assets -€8,985
down €8,985 (-36.3%), from €24,728 to €15,743
- Cash +€2,915
up €2,915 (+10.1%), from €28,984 to €31,900
mainly Receivables within one year (+€38,512) and Depreciation (+€8,985)
- Trade debts -€45,796
down €45,796 (-61.5%), from €74,487 to €28,691
- Debts after one year -€10,444
down €10,444 (-25.3%), from €41,330 to €30,887
- Tax, wage and social debts +€6,375
up €6,375 (+19.7%), from €32,389 to €38,764
- Reserves +€4,714
up €4,714 (+5.1%), from €92,375 to €97,089
of which Distributable reserves: +€4,714
- Gross operating margin -€12,394
down €12,394 (-34.0%), from €36,441 to €24,046
- Taxes -€3,415
down €3,415 (-47.8%), from €7,138 to €3,723
- Financial charges -€1,317
down €1,317 (-29.9%), from €4,399 to €3,082
- Other operating charges +€986
up €986 (+20.0%), from €4,922 to €5,908
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,056 | €236,474 | -€44,583 | -15.9% |
| Fixed assets | 21/28 | €24,728 | €15,743 | -€8,985 | -36.3% |
| Tangible fixed assets | 22/27 | €24,728 | €15,743 | -€8,985 | -36.3% |
| Land and buildings | 22 | €24,728 | €15,743 | -€8,985 | -36.3% |
| Current assets | 29/58 | €256,328 | €220,731 | -€35,597 | -13.9% |
| Stocks and contracts in progress | 3 | €2,100 | €2,100 | = | 0.0% |
| Stocks | 30/36 | €2,100 | €2,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €225,244 | €186,731 | -€38,512 | -17.1% |
| Trade receivables | 40 | €182,004 | €140,088 | -€41,915 | -23.0% |
| Other amounts receivable | 41 | €43,240 | €46,643 | +€3,403 | +7.9% |
| Cash at bank and in hand | 54/58 | €28,984 | €31,900 | +€2,915 | +10.1% |
| Total equity and liabilities | 10/49 | €281,056 | €236,474 | -€44,583 | -15.9% |
| Equity | 10/15 | €110,975 | €115,689 | +€4,714 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,375 | €97,089 | +€4,714 | +5.1% |
| 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 | €90,515 | €95,229 | +€4,714 | +5.2% |
| Amounts payable | 17/49 | €170,081 | €120,785 | -€49,296 | -29.0% |
| Amounts payable after more than one year | 17 | €41,330 | €30,887 | -€10,444 | -25.3% |
| Financial debts | 170/4 | €41,330 | €30,887 | -€10,444 | -25.3% |
| Amounts payable within one year | 42/48 | €128,751 | €89,898 | -€38,853 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €9,875 | €10,444 | +€569 | +5.8% |
| Trade debts | 44 | €74,487 | €28,691 | -€45,796 | -61.5% |
| Suppliers | 440/4 | €74,487 | €28,691 | -€45,796 | -61.5% |
| Taxes, remuneration and social security | 45 | €32,389 | €38,764 | +€6,375 | +19.7% |
| Taxes | 450/3 | €32,389 | €38,764 | +€6,375 | +19.7% |
| Other amounts payable | 47/48 | €12,000 | €12,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €546 | €335 | -€211 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,985 | €8,985 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,922 | €5,908 | +€986 | +20.0% |
| Gross operating margin | 9900 | €36,441 | €24,046 | -€12,394 | -34.0% |
| Operating profit (loss) | 9901 | €21,988 | €8,818 | -€13,170 | -59.9% |
| Financial income | 75/76B | €2,881 | €2,700 | -€181 | -6.3% |
| Recurring financial income | 75 | €2,881 | €2,700 | -€181 | -6.3% |
| Financial charges | 65/66B | €4,399 | €3,082 | -€1,317 | -29.9% |
| Recurring financial charges | 65 | €4,399 | €3,082 | -€1,317 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €20,470 | €8,437 | -€12,033 | -58.8% |
| Income taxes | 67/77 | €7,138 | €3,723 | -€3,415 | -47.8% |
| Profit (loss) for the period | 9904 | €13,332 | €4,714 | -€8,618 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,332 | €4,714 | -€8,618 | -64.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.