CHOCOLEX: 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.
CHOCOLEX
Largest movements
- Cash +€24,000
up €24,000 (+37.5%), from €63,937 to €87,937
mainly Net result for the year (+€26,470) and Stocks and contracts (+€11,282)
- Stocks and contracts -€11,282
down €11,282 (-82.1%), from €13,749 to €2,467
- Intangible fixed assets -€2,600
down €2,600 (-22.2%), from €11,700 to €9,100
- Profit (loss) carried forward +€26,470
up €26,470 (+44.1%), from €60,032 to €86,502
- Trade debts -€18,750
down €18,750 (-90.1%), from €20,805 to €2,055
- Gross operating margin +€36,026
up €36,026 (+69.0%), from €52,218 to €88,244
- Staff costs +€10,189
up €10,189 (+32.9%), from €30,973 to €41,162
- Taxes +€6,063
up €6,063 (+175.8%), from €3,449 to €9,512
- Depreciation +€1,300
up €1,300 (+77.5%), from €1,677 to €2,977
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 | €115,872 | €123,878 | +€8,007 | +6.9% |
| Fixed assets | 21/28 | €12,390 | €9,413 | -€2,977 | -24.0% |
| Intangible fixed assets | 21 | €11,700 | €9,100 | -€2,600 | -22.2% |
| Tangible fixed assets | 22/27 | €690 | €313 | -€377 | -54.6% |
| Plant, machinery and equipment | 23 | €690 | €313 | -€377 | -54.6% |
| Current assets | 29/58 | €103,482 | €114,465 | +€10,983 | +10.6% |
| Stocks and contracts in progress | 3 | €13,749 | €2,467 | -€11,282 | -82.1% |
| Stocks | 30/36 | €13,749 | €2,467 | -€11,282 | -82.1% |
| Amounts receivable within one year | 40/41 | €21,547 | €20,825 | -€722 | -3.3% |
| Trade receivables | 40 | €2,057 | €3,864 | +€1,808 | +87.9% |
| Other amounts receivable | 41 | €19,490 | €16,961 | -€2,529 | -13.0% |
| Current investments | 50/53 | €2,660 | €2,660 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,937 | €87,937 | +€24,000 | +37.5% |
| Deferred charges and accrued income | 490/1 | €1,589 | €575 | -€1,014 | -63.8% |
| Total equity and liabilities | 10/49 | €115,872 | €123,878 | +€8,007 | +6.9% |
| Equity | 10/15 | €80,932 | €107,402 | +€26,470 | +32.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,032 | €86,502 | +€26,470 | +44.1% |
| Amounts payable | 17/49 | €34,940 | €16,476 | -€18,464 | -52.8% |
| Amounts payable within one year | 42/48 | €33,740 | €16,476 | -€17,264 | -51.2% |
| Trade debts | 44 | €20,805 | €2,055 | -€18,750 | -90.1% |
| Suppliers | 440/4 | €20,805 | €2,055 | -€18,750 | -90.1% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €12,935 | €13,421 | +€486 | +3.8% |
| Taxes | 450/3 | €3,424 | €5,711 | +€2,287 | +66.8% |
| Remuneration and social security | 454/9 | €9,511 | €7,710 | -€1,801 | -18.9% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Remuneration, social security and pensions | 62 | €30,973 | €41,162 | +€10,189 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,677 | €2,977 | +€1,300 | +77.5% |
| Other operating charges | 640/8 | €4,747 | €5,258 | +€511 | +10.8% |
| Gross operating margin | 9900 | €52,218 | €88,244 | +€36,026 | +69.0% |
| Operating profit (loss) | 9901 | €14,821 | €38,848 | +€24,026 | +162.1% |
| Financial income | 75/76B | €71 | - | -€71 | |
| Recurring financial income | 75 | €71 | - | -€71 | |
| Financial charges | 65/66B | €2,438 | €2,865 | +€427 | +17.5% |
| Recurring financial charges | 65 | €2,438 | €2,865 | +€427 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €12,454 | €35,983 | +€23,529 | +188.9% |
| Income taxes | 67/77 | €3,449 | €9,512 | +€6,063 | +175.8% |
| Profit (loss) for the period | 9904 | €9,004 | €26,470 | +€17,466 | +194.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,004 | €26,470 | +€17,466 | +194.0% |
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.