CHOCOMANIA: 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.
CHOCOMANIA
Largest movements
- Cash +€45,548
up €45,548 (+3,494%), from €1,304 to €46,852
mainly Net result for the year (+€28,967) and Receivables within one year (+€16,976)
- Receivables within one year -€16,976
down €16,976 (-76.6%), from €22,172 to €5,196
of which Trade receivables: -€15,737
- Tangible fixed assets +€1,794
up €1,794 (+19.6%), from €9,168 to €10,961
of which Plant, machinery and equipment: +€2,351
- Profit (loss) carried forward +€28,967
up €28,967 (+51.9%), from -€55,813 to -€26,846
- Other debts +€6,409
up €6,409 (+815%), from €786 to €7,195
- Tax, wage and social debts -€4,694
down €4,694 (-65.0%), from €7,222 to €2,528
- Gross operating margin +€53,918
up €53,918 (+1,259%), from €4,283 to €58,201
- Taxes +€10,181
up €10,181 (+287%), from €3,550 to €13,731
- Other operating charges +€1,006
up €1,006 (+69.4%), from €1,449 to €2,455
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 | €32,683 | €63,049 | +€30,366 | +92.9% |
| Fixed assets | 21/28 | €9,208 | €11,001 | +€1,794 | +19.5% |
| Tangible fixed assets | 22/27 | €9,168 | €10,961 | +€1,794 | +19.6% |
| Plant, machinery and equipment | 23 | €4,218 | €6,569 | +€2,351 | +55.7% |
| Furniture and vehicles | 24 | €4,950 | €4,393 | -€558 | -11.3% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €23,475 | €52,048 | +€28,573 | +122% |
| Amounts receivable within one year | 40/41 | €22,172 | €5,196 | -€16,976 | -76.6% |
| Trade receivables | 40 | €19,223 | €3,486 | -€15,737 | -81.9% |
| Other amounts receivable | 41 | €2,949 | €1,710 | -€1,239 | -42.0% |
| Cash at bank and in hand | 54/58 | €1,304 | €46,852 | +€45,548 | +3,494% |
| Total equity and liabilities | 10/49 | €32,683 | €63,049 | +€30,366 | +92.9% |
| Equity | 10/15 | €23,187 | €52,154 | +€28,967 | +125% |
| Contributions | 10/11 | €79,000 | €79,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,813 | -€26,846 | +€28,967 | +51.9% |
| Amounts payable | 17/49 | €9,496 | €10,895 | +€1,399 | +14.7% |
| Amounts payable within one year | 42/48 | €9,496 | €10,895 | +€1,399 | +14.7% |
| Trade debts | 44 | €1,488 | €1,172 | -€316 | -21.2% |
| Suppliers | 440/4 | €1,488 | €1,172 | -€316 | -21.2% |
| Taxes, remuneration and social security | 45 | €7,222 | €2,528 | -€4,694 | -65.0% |
| Taxes | 450/3 | €7,222 | €2,528 | -€4,694 | -65.0% |
| Other amounts payable | 47/48 | €786 | €7,195 | +€6,409 | +815% |
| Remuneration, social security and pensions | 62 | €154 | - | -€154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,254 | €866 | -€388 | -30.9% |
| Other operating charges | 640/8 | €1,449 | €2,455 | +€1,006 | +69.4% |
| Non-recurring operating charges | 66A | - | €11,963 | +€11,963 | |
| Gross operating margin | 9900 | €4,283 | €58,201 | +€53,918 | +1,259% |
| Operating profit (loss) | 9901 | €1,426 | €42,917 | +€41,491 | +2,910% |
| Financial charges | 65/66B | €163 | €219 | +€55 | +33.9% |
| Recurring financial charges | 65 | €163 | €219 | +€55 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €1,262 | €42,699 | +€41,436 | +3,282% |
| Income taxes | 67/77 | €3,550 | €13,731 | +€10,181 | +287% |
| Profit (loss) for the period | 9904 | -€2,288 | €28,967 | +€31,255 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,288 | €28,967 | +€31,255 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.