CHOCOSONIFY: 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.
CHOCOSONIFY
Largest movements
- Tangible fixed assets +€63,669
up €63,669 (+8.5%), from €750,443 to €814,112
of which Furniture and vehicles: +€92,136
- Receivables within one year +€46,260
up €46,260 (+21.2%), from €218,260 to €264,520
of which Other amounts receivable: +€129,108
- Cash -€19,058
down €19,058 (-84.1%), from €22,656 to €3,598
mainly Investment in fixed assets (net) (-€123,634) and Contributions, distributions and other (-€93,620)
- Provisions +€169,253
new in 2025: €169,253
- Other debts -€75,174
down €75,174 (-100%), from €75,174 to €0
- Short-term financial debts -€50,178
down €50,178 (-95.7%), from €52,417 to €2,239
- Reserves +€47,766
up €47,766 (+6.3%), from €755,192 to €802,958
- Current portion of long-term debt -€43,069
down €43,069 (-50.2%), from €85,714 to €42,646
- Provisions +€169,253
new in 2025: €169,253
- Gross operating margin +€46,275
up €46,275 (+10.5%), from €439,183 to €485,457
- Financial income +€26,291
up €26,291 (+510%), from €5,158 to €31,449
of which Non-recurring financial income: +€29,926
- Taxes +€13,180
up €13,180 (+11.4%), from €115,282 to €128,462
- Financial charges -€8,997
down €8,997 (-41.7%), from €21,554 to €12,557
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 | €1,246,661 | €1,335,411 | +€88,750 | +7.1% |
| Fixed assets | 21/28 | €750,743 | €814,412 | +€63,669 | +8.5% |
| Tangible fixed assets | 22/27 | €750,443 | €814,112 | +€63,669 | +8.5% |
| Land and buildings | 22 | €708,392 | €679,108 | -€29,284 | -4.1% |
| Plant, machinery and equipment | 23 | - | €817 | +€817 | |
| Furniture and vehicles | 24 | €42,051 | €134,187 | +€92,136 | +219% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €495,918 | €521,000 | +€25,081 | +5.1% |
| Stocks and contracts in progress | 3 | €244,434 | €244,434 | = | 0.0% |
| Stocks | 30/36 | €244,434 | €244,434 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €218,260 | €264,520 | +€46,260 | +21.2% |
| Trade receivables | 40 | €218,260 | €135,412 | -€82,849 | -38.0% |
| Other amounts receivable | 41 | €0 | €129,108 | +€129,108 | |
| Cash at bank and in hand | 54/58 | €22,656 | €3,598 | -€19,058 | -84.1% |
| Deferred charges and accrued income | 490/1 | €10,568 | €8,447 | -€2,120 | -20.1% |
| Total equity and liabilities | 10/49 | €1,246,661 | €1,335,411 | +€88,750 | +7.1% |
| Equity | 10/15 | €761,392 | €809,158 | +€47,766 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €755,192 | €802,958 | +€47,766 | +6.3% |
| Distributable reserves | 133 | €755,192 | €802,958 | +€47,766 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €169,253 | +€169,253 | |
| Provisions for liabilities and charges | 160/5 | - | €169,253 | +€169,253 | |
| Other liabilities and charges | 164/5 | - | €169,253 | +€169,253 | |
| Amounts payable | 17/49 | €485,269 | €357,000 | -€128,269 | -26.4% |
| Amounts payable after more than one year | 17 | €68,592 | €110,328 | +€41,736 | +60.8% |
| Financial debts | 170/4 | €67,142 | €108,878 | +€41,736 | +62.2% |
| Other amounts payable | 178/9 | €1,450 | €1,450 | = | 0.0% |
| Amounts payable within one year | 42/48 | €410,726 | €245,698 | -€165,029 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €85,714 | €42,646 | -€43,069 | -50.2% |
| Financial debts | 43 | €52,417 | €2,239 | -€50,178 | -95.7% |
| Credit institutions | 430/8 | €52,417 | €2,239 | -€50,178 | -95.7% |
| Trade debts | 44 | €82,227 | €104,009 | +€21,782 | +26.5% |
| Suppliers | 440/4 | €82,227 | €104,009 | +€21,782 | +26.5% |
| Taxes, remuneration and social security | 45 | €115,194 | €96,804 | -€18,390 | -16.0% |
| Taxes | 450/3 | €115,194 | €96,804 | -€18,390 | -16.0% |
| Other amounts payable | 47/48 | €75,174 | €0 | -€75,174 | -100% |
| Accrued charges and deferred income | 492/3 | €5,951 | €974 | -€4,977 | -83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,945 | €59,965 | -€1,979 | -3.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €169,253 | +€169,253 | |
| Other operating charges | 640/8 | €5,883 | €5,282 | -€601 | -10.2% |
| Gross operating margin | 9900 | €439,183 | €485,457 | +€46,275 | +10.5% |
| Operating profit (loss) | 9901 | €371,355 | €250,957 | -€120,398 | -32.4% |
| Financial income | 75/76B | €5,158 | €31,449 | +€26,291 | +510% |
| Recurring financial income | 75 | €5,158 | €1,523 | -€3,635 | -70.5% |
| Non-recurring financial income | 76B | - | €29,926 | +€29,926 | |
| Financial charges | 65/66B | €21,554 | €12,557 | -€8,997 | -41.7% |
| Recurring financial charges | 65 | €21,554 | €12,557 | -€8,997 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €354,959 | €269,849 | -€85,111 | -24.0% |
| Income taxes | 67/77 | €115,282 | €128,462 | +€13,180 | +11.4% |
| Profit (loss) for the period | 9904 | €239,677 | €141,387 | -€98,291 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €239,677 | €141,387 | -€98,291 | -41.0% |
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 13 October 2026 via checked.be.