Chocolatte Leuven: 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.
Chocolatte Leuven
Largest movements
- Tangible fixed assets -€13,596
down €13,596 (-17.5%), from €77,864 to €64,268
of which Other tangible fixed assets: -€7,478
- Cash -€6,866
down €6,866 (-19.6%), from €35,097 to €28,231
mainly Contributions, distributions and other (-€20,000) and Trade debts (-€10,215)
- Receivables within one year +€4,434
up €4,434 (+82.3%), from €5,390 to €9,824
- Deferred charges and accrued income -€1,659
down €1,659 (-80.4%), from €2,063 to €404
- Intangible fixed assets -€1,500
down €1,500 (-22.3%), from €6,728 to €5,228
- Profit (loss) carried forward -€42,885
down €42,885 (-92.3%), from €46,480 to €3,595
- Reserves +€25,000
up €25,000 (+730%), from €3,423 to €28,423
- Trade debts -€10,215
down €10,215 (-43.6%), from €23,441 to €13,226
- Short-term financial debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€9,830
up €9,830 (+64.7%), from €15,203 to €25,033
of which Remuneration and social security: +€5,318
- Gross operating margin +€37,445
up €37,445 (+25.4%), from €147,437 to €184,882
- Staff costs +€35,335
up €35,335 (+32.5%), from €108,862 to €144,196
- Financial charges +€3,941
up €3,941 (+71.2%), from €5,536 to €9,477
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 | €128,591 | €108,205 | -€20,386 | -15.9% |
| Fixed assets | 21/28 | €86,042 | €69,746 | -€16,296 | -18.9% |
| Intangible fixed assets | 21 | €6,728 | €5,228 | -€1,500 | -22.3% |
| Tangible fixed assets | 22/27 | €77,864 | €64,268 | -€13,596 | -17.5% |
| Plant, machinery and equipment | 23 | €11,034 | €8,065 | -€2,969 | -26.9% |
| Furniture and vehicles | 24 | €11,000 | €7,851 | -€3,149 | -28.6% |
| Other tangible fixed assets | 26 | €55,830 | €48,352 | -€7,478 | -13.4% |
| Financial fixed assets | 28 | €1,450 | €250 | -€1,200 | -82.8% |
| Current assets | 29/58 | €42,550 | €38,459 | -€4,090 | -9.6% |
| Amounts receivable within one year | 40/41 | €5,390 | €9,824 | +€4,434 | +82.3% |
| Trade receivables | 40 | €5,390 | €9,824 | +€4,434 | +82.3% |
| Cash at bank and in hand | 54/58 | €35,097 | €28,231 | -€6,866 | -19.6% |
| Deferred charges and accrued income | 490/1 | €2,063 | €404 | -€1,659 | -80.4% |
| Total equity and liabilities | 10/49 | €128,591 | €108,205 | -€20,386 | -15.9% |
| Equity | 10/15 | €56,103 | €38,218 | -€17,885 | -31.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,423 | €28,423 | +€25,000 | +730% |
| Distributable reserves | 133 | €3,423 | €28,423 | +€25,000 | +730% |
| Profit (loss) carried forward | 14 | €46,480 | €3,595 | -€42,885 | -92.3% |
| Amounts payable | 17/49 | €72,488 | €69,987 | -€2,501 | -3.5% |
| Amounts payable after more than one year | 17 | €15,001 | €6,429 | -€8,571 | -57.1% |
| Financial debts | 170/4 | €15,001 | €6,429 | -€8,571 | -57.1% |
| Amounts payable within one year | 42/48 | €57,355 | €63,425 | +€6,070 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €12,857 | €8,571 | -€4,286 | -33.3% |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €23,441 | €13,226 | -€10,215 | -43.6% |
| Suppliers | 440/4 | €23,441 | €13,226 | -€10,215 | -43.6% |
| Taxes, remuneration and social security | 45 | €15,203 | €25,033 | +€9,830 | +64.7% |
| Taxes | 450/3 | €13,675 | €18,187 | +€4,512 | +33.0% |
| Remuneration and social security | 454/9 | €1,528 | €6,846 | +€5,318 | +348% |
| Other amounts payable | 47/48 | €5,854 | €6,595 | +€741 | +12.7% |
| Accrued charges and deferred income | 492/3 | €133 | €133 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €108,862 | €144,196 | +€35,335 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,000 | €22,728 | +€728 | +3.3% |
| Other operating charges | 640/8 | €4,712 | €4,747 | +€35 | +0.7% |
| Operating charges capitalised as restructuring costs | 649 | €0 | €0 | = | |
| Gross operating margin | 9900 | €147,437 | €184,882 | +€37,445 | +25.4% |
| Operating profit (loss) | 9901 | €11,863 | €13,211 | +€1,348 | +11.4% |
| Financial income | 75/76B | €171 | €344 | +€173 | +101% |
| Recurring financial income | 75 | €171 | €344 | +€173 | +101% |
| Financial charges | 65/66B | €5,536 | €9,477 | +€3,941 | +71.2% |
| Recurring financial charges | 65 | €5,536 | €9,477 | +€3,941 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | €6,498 | €4,078 | -€2,420 | -37.2% |
| Income taxes | 67/77 | €3,075 | €1,963 | -€1,113 | -36.2% |
| Profit (loss) for the period | 9904 | €3,423 | €2,115 | -€1,308 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,423 | €2,115 | -€1,308 | -38.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.