Chocorette: 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.
Chocorette
Largest movements
- Receivables within one year +€42,962
up €42,962 (+665.2%), from €6,458 to €49,421
of which Other amounts receivable: +€42,775
- Cash -€19,619
down €19,619 (-18.7%), from €104,874 to €85,255
mainly Receivables within one year (-€42,962) and Investment in fixed assets (net) (-€27,676)
- Stocks and contracts -€13,874
down €13,874 (-33.0%), from €42,096 to €28,222
- Tangible fixed assets -€3,463
down €3,463 (-5.0%), from €68,846 to €65,382
of which Other tangible fixed assets: -€9,270
- Trade debts +€25,642
up €25,642 (+116.6%), from €21,985 to €47,627
- Tax, wage and social debts -€19,804
down €19,804 (-61.7%), from €32,115 to €12,311
of which Remuneration and social security: -€10,538
- Profit (loss) carried forward +€15,285
up €15,285 (+77.1%), from €19,820 to €35,105
- Debts after one year -€7,585
down €7,585 (-34.8%), from €21,790 to €14,205
- Other debts -€5,353
down €5,353 (-67.7%), from €7,903 to €2,550
- Gross operating margin -€16,232
down €16,232 (-7.8%), from €209,057 to €192,824
- Staff costs -€8,072
down €8,072 (-5.3%), from €151,593 to €143,521
- Financial income +€5,013
up €5,013 (+167655.9%), from €3 to €5,016
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 | €226,773 | €232,780 | +€6,007 | +2.6% |
| Fixed assets | 21/28 | €73,346 | €69,882 | -€3,463 | -4.7% |
| Tangible fixed assets | 22/27 | €68,846 | €65,382 | -€3,463 | -5.0% |
| Plant, machinery and equipment | 23 | €21,516 | €31,088 | +€9,572 | +44.5% |
| Furniture and vehicles | 24 | €33,215 | €29,449 | -€3,765 | -11.3% |
| Other tangible fixed assets | 26 | €14,115 | €4,846 | -€9,270 | -65.7% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €153,427 | €162,897 | +€9,470 | +6.2% |
| Stocks and contracts in progress | 3 | €42,096 | €28,222 | -€13,874 | -33.0% |
| Stocks | 30/36 | €42,096 | €28,222 | -€13,874 | -33.0% |
| Amounts receivable within one year | 40/41 | €6,458 | €49,421 | +€42,962 | +665.2% |
| Trade receivables | 40 | €3,734 | €3,921 | +€187 | +5.0% |
| Other amounts receivable | 41 | €2,724 | €45,499 | +€42,775 | +1570.3% |
| Cash at bank and in hand | 54/58 | €104,874 | €85,255 | -€19,619 | -18.7% |
| Total equity and liabilities | 10/49 | €226,773 | €232,780 | +€6,007 | +2.6% |
| Equity | 10/15 | €133,216 | €148,501 | +€15,285 | +11.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €103,396 | €103,396 | = | 0.0% |
| Distributable reserves | 133 | €103,396 | €103,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,820 | €35,105 | +€15,285 | +77.1% |
| Amounts payable | 17/49 | €93,557 | €84,279 | -€9,278 | -9.9% |
| Amounts payable after more than one year | 17 | €21,790 | €14,205 | -€7,585 | -34.8% |
| Financial debts | 170/4 | €21,790 | €14,205 | -€7,585 | -34.8% |
| Amounts payable within one year | 42/48 | €71,767 | €70,074 | -€1,693 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €9,764 | €7,585 | -€2,179 | -22.3% |
| Trade debts | 44 | €21,985 | €47,627 | +€25,642 | +116.6% |
| Suppliers | 440/4 | €21,985 | €47,627 | +€25,642 | +116.6% |
| Taxes, remuneration and social security | 45 | €32,115 | €12,311 | -€19,804 | -61.7% |
| Taxes | 450/3 | €9,266 | €0 | -€9,266 | -100.0% |
| Remuneration and social security | 454/9 | €22,849 | €12,311 | -€10,538 | -46.1% |
| Other amounts payable | 47/48 | €7,903 | €2,550 | -€5,353 | -67.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €151,593 | €143,521 | -€8,072 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,606 | €31,139 | +€1,533 | +5.2% |
| Other operating charges | 640/8 | €533 | €1,200 | +€667 | +125.2% |
| Gross operating margin | 9900 | €209,057 | €192,824 | -€16,232 | -7.8% |
| Operating profit (loss) | 9901 | €27,325 | €16,964 | -€10,361 | -37.9% |
| Financial income | 75/76B | €3 | €5,016 | +€5,013 | +167655.9% |
| Recurring financial income | 75 | €3 | €5,016 | +€5,013 | +167655.9% |
| Financial charges | 65/66B | €1,373 | €1,042 | -€331 | -24.1% |
| Recurring financial charges | 65 | €1,373 | €1,042 | -€331 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €25,955 | €20,938 | -€5,017 | -19.3% |
| Income taxes | 67/77 | €7,446 | €5,653 | -€1,793 | -24.1% |
| Profit (loss) for the period | 9904 | €18,509 | €15,285 | -€3,224 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,509 | €15,285 | -€3,224 | -17.4% |
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 29 September 2026 via checked.be.