CHOCOLATIER M: 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 M
Largest movements
- Receivables within one year +€123,877
up €123,877 (+32.3%), from €383,709 to €507,586
of which Other amounts receivable: +€122,120
- Cash +€101,610
up €101,610 (+12.8%), from €794,906 to €896,516
mainly Net result for the year (+€289,721) and Depreciation (+€48,943)
- Tangible fixed assets -€42,033
down €42,033 (-33.9%), from €123,873 to €81,841
- Reserves +€224,759
up €224,759 (+19.1%), from €1.2m to €1.4m
of which Distributable reserves: +€224,759
- Tax, wage and social debts -€32,699
down €32,699 (-33.3%), from €98,227 to €65,528
of which Taxes: -€45,342
- Gross operating margin +€71,627
up €71,627 (+9.4%), from €760,882 to €832,509
- Staff costs +€21,610
up €21,610 (+6.6%), from €325,992 to €347,602
- Taxes +€10,658
up €10,658 (+8.8%), from €120,680 to €131,337
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 | €1,537,969 | €1,729,121 | +€191,152 | +12.4% |
| Fixed assets | 21/28 | €125,763 | €83,731 | -€42,033 | -33.4% |
| Tangible fixed assets | 22/27 | €123,873 | €81,841 | -€42,033 | -33.9% |
| Land and buildings | 22 | €22,452 | €6,089 | -€16,363 | -72.9% |
| Plant, machinery and equipment | 23 | €44,844 | €29,954 | -€14,891 | -33.2% |
| Furniture and vehicles | 24 | €56,577 | €45,798 | -€10,779 | -19.1% |
| Financial fixed assets | 28 | €1,890 | €1,890 | = | 0.0% |
| Current assets | 29/58 | €1,412,206 | €1,645,390 | +€233,184 | +16.5% |
| Amounts receivable after more than one year | 29 | €120,500 | €120,500 | = | 0.0% |
| Other amounts receivable | 291 | €120,500 | €120,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €110,664 | €116,048 | +€5,383 | +4.9% |
| Stocks | 30/36 | €110,664 | €116,048 | +€5,383 | +4.9% |
| Amounts receivable within one year | 40/41 | €383,709 | €507,586 | +€123,877 | +32.3% |
| Trade receivables | 40 | €80,365 | €82,122 | +€1,757 | +2.2% |
| Other amounts receivable | 41 | €303,344 | €425,464 | +€122,120 | +40.3% |
| Cash at bank and in hand | 54/58 | €794,906 | €896,516 | +€101,610 | +12.8% |
| Deferred charges and accrued income | 490/1 | €2,427 | €4,741 | +€2,314 | +95.3% |
| Total equity and liabilities | 10/49 | €1,537,969 | €1,729,121 | +€191,152 | +12.4% |
| Equity | 10/15 | €1,359,349 | €1,584,108 | +€224,759 | +16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,177,994 | €1,402,753 | +€224,759 | +19.1% |
| Tax-exempt reserves | 132 | €1,025 | €1,025 | = | 0.0% |
| Distributable reserves | 133 | €1,176,969 | €1,401,728 | +€224,759 | +19.1% |
| Profit (loss) carried forward | 14 | €175,156 | €175,156 | = | 0.0% |
| Amounts payable | 17/49 | €178,620 | €145,012 | -€33,607 | -18.8% |
| Amounts payable within one year | 42/48 | €166,456 | €132,848 | -€33,607 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €6,667 | = | 0.0% |
| Trade debts | 44 | €30,953 | €36,472 | +€5,519 | +17.8% |
| Suppliers | 440/4 | €30,953 | €36,472 | +€5,519 | +17.8% |
| Taxes, remuneration and social security | 45 | €98,227 | €65,528 | -€32,699 | -33.3% |
| Taxes | 450/3 | €64,865 | €19,522 | -€45,342 | -69.9% |
| Remuneration and social security | 454/9 | €33,362 | €46,005 | +€12,643 | +37.9% |
| Other amounts payable | 47/48 | €30,609 | €24,182 | -€6,427 | -21.0% |
| Accrued charges and deferred income | 492/3 | €12,164 | €12,164 | = | 0.0% |
| Non-recurring operating income | 76A | €19,250 | €0 | -€19,250 | -100% |
| Remuneration, social security and pensions | 62 | €325,992 | €347,602 | +€21,610 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,256 | €48,943 | +€4,687 | +10.6% |
| Other operating charges | 640/8 | €1,698 | €8,714 | +€7,016 | +413% |
| Gross operating margin | 9900 | €760,882 | €832,509 | +€71,627 | +9.4% |
| Operating profit (loss) | 9901 | €388,936 | €427,251 | +€38,315 | +9.9% |
| Financial income | 75/76B | €88 | €76 | -€12 | -13.4% |
| Recurring financial income | 75 | €88 | €76 | -€12 | -13.4% |
| Financial charges | 65/66B | €4,275 | €6,269 | +€1,993 | +46.6% |
| Recurring financial charges | 65 | €4,275 | €6,269 | +€1,993 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | €384,748 | €421,058 | +€36,310 | +9.4% |
| Income taxes | 67/77 | €120,680 | €131,337 | +€10,658 | +8.8% |
| Profit (loss) for the period | 9904 | €264,068 | €289,721 | +€25,652 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €264,068 | €289,721 | +€25,652 | +9.7% |
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 26 October 2026 via checked.be.