Chocolatini: 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.
Chocolatini
Largest movements
- Cash +€26,834
up €26,834 (+51.7%), from €51,873 to €78,707
mainly Depreciation (+€23,321) and Trade debts (+€5,661)
- Tangible fixed assets -€15,684
down €15,684 (-19.7%), from €79,501 to €63,817
of which Other tangible fixed assets: -€13,784
- Intangible fixed assets -€7,637
down €7,637 (-100.0%), from €7,637 to €0
- Receivables within one year -€5,234
down €5,234 (-13.2%), from €39,511 to €34,276
of which Other amounts receivable: -€6,982
- Debts after one year -€12,017
down €12,017 (-18.5%), from €64,817 to €52,800
- Trade debts +€5,661
up €5,661 (+101.6%), from €5,570 to €11,230
- Reserves +€2,369
up €2,369 (+8.8%), from €26,834 to €29,203
- Gross operating margin -€7,705
down €7,705 (-7.9%), from €98,126 to €90,421
- Staff costs +€4,571
up €4,571 (+8.6%), from €53,204 to €57,775
- Depreciation -€2,039
down €2,039 (-8.0%), from €25,360 to €23,321
- Taxes -€2,002
down €2,002 (-53.8%), from €3,720 to €1,718
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,613 | €223,988 | -€5,625 | -2.4% |
| Fixed assets | 21/28 | €87,138 | €63,817 | -€23,321 | -26.8% |
| Intangible fixed assets | 21 | €7,637 | €0 | -€7,637 | -100.0% |
| Tangible fixed assets | 22/27 | €79,501 | €63,817 | -€15,684 | -19.7% |
| Plant, machinery and equipment | 23 | €1,941 | €1,391 | -€550 | -28.3% |
| Furniture and vehicles | 24 | €2,416 | €1,066 | -€1,350 | -55.9% |
| Other tangible fixed assets | 26 | €75,145 | €61,361 | -€13,784 | -18.3% |
| Current assets | 29/58 | €142,475 | €160,171 | +€17,697 | +12.4% |
| Stocks and contracts in progress | 3 | €46,093 | €44,270 | -€1,823 | -4.0% |
| Stocks | 30/36 | €46,093 | €44,270 | -€1,823 | -4.0% |
| Amounts receivable within one year | 40/41 | €39,511 | €34,276 | -€5,234 | -13.2% |
| Trade receivables | 40 | €11,903 | €13,651 | +€1,748 | +14.7% |
| Other amounts receivable | 41 | €27,608 | €20,626 | -€6,982 | -25.3% |
| Cash at bank and in hand | 54/58 | €51,873 | €78,707 | +€26,834 | +51.7% |
| Deferred charges and accrued income | 490/1 | €4,998 | €2,918 | -€2,080 | -41.6% |
| Total equity and liabilities | 10/49 | €229,613 | €223,988 | -€5,625 | -2.4% |
| Equity | 10/15 | €34,334 | €36,703 | +€2,369 | +6.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €26,834 | €29,203 | +€2,369 | +8.8% |
| Distributable reserves | 133 | €26,834 | €29,203 | +€2,369 | +8.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €195,278 | €187,285 | -€7,993 | -4.1% |
| Amounts payable after more than one year | 17 | €64,817 | €52,800 | -€12,017 | -18.5% |
| Financial debts | 170/4 | €64,817 | €52,800 | -€12,017 | -18.5% |
| Amounts payable within one year | 42/48 | €130,461 | €134,485 | +€4,024 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €15,316 | €14,568 | -€749 | -4.9% |
| Trade debts | 44 | €5,570 | €11,230 | +€5,661 | +101.6% |
| Suppliers | 440/4 | €5,570 | €11,230 | +€5,661 | +101.6% |
| Taxes, remuneration and social security | 45 | €12,537 | €11,323 | -€1,214 | -9.7% |
| Taxes | 450/3 | €3,835 | €2,548 | -€1,287 | -33.6% |
| Remuneration and social security | 454/9 | €8,702 | €8,776 | +€74 | +0.8% |
| Other amounts payable | 47/48 | €97,038 | €97,364 | +€326 | +0.3% |
| Remuneration, social security and pensions | 62 | €53,204 | €57,775 | +€4,571 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,360 | €23,321 | -€2,039 | -8.0% |
| Other operating charges | 640/8 | €300 | €368 | +€68 | +22.8% |
| Gross operating margin | 9900 | €98,126 | €90,421 | -€7,705 | -7.9% |
| Operating profit (loss) | 9901 | €19,262 | €8,957 | -€10,305 | -53.5% |
| Financial income | 75/76B | €586 | €3 | -€584 | -99.5% |
| Recurring financial income | 75 | €586 | €3 | -€584 | -99.5% |
| Financial charges | 65/66B | €5,135 | €4,873 | -€262 | -5.1% |
| Recurring financial charges | 65 | €5,135 | €4,873 | -€262 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €14,713 | €4,087 | -€10,626 | -72.2% |
| Income taxes | 67/77 | €3,720 | €1,718 | -€2,002 | -53.8% |
| Profit (loss) for the period | 9904 | €10,993 | €2,369 | -€8,625 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,993 | €2,369 | -€8,625 | -78.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.