Chocosmet: 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.
Chocosmet
Largest movements
- Current investments -€125,000
no longer reported in 2025 (was €125,000)
- Cash +€85,984
up €85,984 (+108%), from €79,259 to €165,243
mainly Current investments (+€125,000) and Net result for the year (+€107,409)
- Stocks and contracts +€42,400
up €42,400 (+94.8%), from €44,728 to €87,128
- Receivables within one year +€16,401
up €16,401 (+151%), from €10,862 to €27,263
of which Other amounts receivable: +€14,179
- Tangible fixed assets -€8,959
down €8,959 (-14.7%), from €61,063 to €52,103
of which Other tangible fixed assets: -€8,088
- Reserves +€107,409
up €107,409 (+102%), from €104,836 to €212,246
- Trade debts -€69,368
down €69,368 (-76.2%), from €90,988 to €21,620
- Tax, wage and social debts -€15,760
down €15,760 (-25.7%), from €61,294 to €45,534
of which Taxes: -€7,931
- Other debts -€14,565
down €14,565 (-30.1%), from €48,373 to €33,808
- Staff costs -€113,072
down €113,072 (-37.5%), from €301,723 to €188,651
- Gross operating margin -€78,177
down €78,177 (-17.5%), from €445,928 to €367,751
- Taxes +€20,163
up €20,163 (+77.5%), from €26,023 to €46,186
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 | €324,091 | €334,841 | +€10,751 | +3.3% |
| Fixed assets | 21/28 | €61,063 | €52,103 | -€8,959 | -14.7% |
| Tangible fixed assets | 22/27 | €61,063 | €52,103 | -€8,959 | -14.7% |
| Land and buildings | 22 | €23,955 | €18,633 | -€5,322 | -22.2% |
| Plant, machinery and equipment | 23 | €4,754 | €9,205 | +€4,451 | +93.6% |
| Other tangible fixed assets | 26 | €32,354 | €24,265 | -€8,088 | -25.0% |
| Current assets | 29/58 | €263,028 | €282,738 | +€19,710 | +7.5% |
| Stocks and contracts in progress | 3 | €44,728 | €87,128 | +€42,400 | +94.8% |
| Stocks | 30/36 | €44,728 | €87,128 | +€42,400 | +94.8% |
| Amounts receivable within one year | 40/41 | €10,862 | €27,263 | +€16,401 | +151% |
| Trade receivables | 40 | €8,023 | €10,246 | +€2,222 | +27.7% |
| Other amounts receivable | 41 | €2,839 | €17,018 | +€14,179 | +499% |
| Current investments | 50/53 | €125,000 | - | -€125,000 | |
| Cash at bank and in hand | 54/58 | €79,259 | €165,243 | +€85,984 | +108% |
| Deferred charges and accrued income | 490/1 | €3,179 | €3,103 | -€76 | -2.4% |
| Total equity and liabilities | 10/49 | €324,091 | €334,841 | +€10,751 | +3.3% |
| Equity | 10/15 | €123,436 | €230,846 | +€107,409 | +87.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,836 | €212,246 | +€107,409 | +102% |
| Distributable reserves | 133 | €104,836 | €212,246 | +€107,409 | +102% |
| Amounts payable | 17/49 | €200,654 | €103,995 | -€96,659 | -48.2% |
| Amounts payable within one year | 42/48 | €200,654 | €100,961 | -€99,693 | -49.7% |
| Trade debts | 44 | €90,988 | €21,620 | -€69,368 | -76.2% |
| Suppliers | 440/4 | €90,988 | €21,620 | -€69,368 | -76.2% |
| Taxes, remuneration and social security | 45 | €61,294 | €45,534 | -€15,760 | -25.7% |
| Taxes | 450/3 | €29,593 | €21,663 | -€7,931 | -26.8% |
| Remuneration and social security | 454/9 | €31,700 | €23,871 | -€7,830 | -24.7% |
| Other amounts payable | 47/48 | €48,373 | €33,808 | -€14,565 | -30.1% |
| Accrued charges and deferred income | 492/3 | - | €3,034 | +€3,034 | |
| Remuneration, social security and pensions | 62 | €301,723 | €188,651 | -€113,072 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,334 | €16,973 | -€361 | -2.1% |
| Other operating charges | 640/8 | €8,977 | €9,112 | +€134 | +1.5% |
| Gross operating margin | 9900 | €445,928 | €367,751 | -€78,177 | -17.5% |
| Operating profit (loss) | 9901 | €117,894 | €153,015 | +€35,122 | +29.8% |
| Financial income | 75/76B | €872 | €3,149 | +€2,277 | +261% |
| Recurring financial income | 75 | €872 | €3,149 | +€2,277 | +261% |
| Financial charges | 65/66B | €2,156 | €2,569 | +€414 | +19.2% |
| Recurring financial charges | 65 | €2,156 | €2,569 | +€414 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €116,610 | €153,595 | +€36,985 | +31.7% |
| Income taxes | 67/77 | €26,023 | €46,186 | +€20,163 | +77.5% |
| Profit (loss) for the period | 9904 | €90,587 | €107,409 | +€16,823 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,587 | €107,409 | +€16,823 | +18.6% |
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 18 October 2026 via checked.be.