CHOCOTOPIA: 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.
CHOCOTOPIA
Largest movements
- Receivables within one year +€2,396
up €2,396 (+31.7%), from €7,570 to €9,966
of which Trade receivables: +€2,520
- Cash -€898
down €898 (-31.7%), from €2,831 to €1,933
mainly Receivables within one year (-€2,396)
- Trade debts +€923
up €923 (+262.8%), from €351 to €1,275
- Profit (loss) carried forward +€318
up €318 (+0.3%), from -€101,694 to -€101,376
- Tax, wage and social debts +€256
new in 2025: €256
- Gross operating margin +€176
up €176 (+60.3%), from €292 to €467
- Financial charges +€11
up €11 (+7.9%), from €138 to €149
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 | €10,401 | €11,900 | +€1,498 | +14.4% |
| Current assets | 29/58 | €10,401 | €11,900 | +€1,498 | +14.4% |
| Amounts receivable within one year | 40/41 | €7,570 | €9,966 | +€2,396 | +31.7% |
| Trade receivables | 40 | €7,446 | €9,966 | +€2,520 | +33.8% |
| Other amounts receivable | 41 | €124 | €0 | -€124 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,831 | €1,933 | -€898 | -31.7% |
| Total equity and liabilities | 10/49 | €10,401 | €11,900 | +€1,498 | +14.4% |
| Equity | 10/15 | -€82,961 | -€82,642 | +€318 | +0.4% |
| Contributions | 10/11 | €16,874 | €16,874 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,694 | -€101,376 | +€318 | +0.3% |
| Amounts payable | 17/49 | €93,362 | €94,542 | +€1,180 | +1.3% |
| Amounts payable within one year | 42/48 | €93,362 | €94,542 | +€1,180 | +1.3% |
| Trade debts | 44 | €351 | €1,275 | +€923 | +262.8% |
| Suppliers | 440/4 | €351 | €1,275 | +€923 | +262.8% |
| Taxes, remuneration and social security | 45 | - | €256 | +€256 | |
| Taxes | 450/3 | - | €256 | +€256 | |
| Other amounts payable | 47/48 | €93,011 | €93,011 | = | 0.0% |
| Gross operating margin | 9900 | €292 | €467 | +€176 | +60.3% |
| Operating profit (loss) | 9901 | €292 | €467 | +€176 | +60.3% |
| Financial charges | 65/66B | €138 | €149 | +€11 | +7.9% |
| Recurring financial charges | 65 | €138 | €149 | +€11 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €154 | €318 | +€165 | +107.3% |
| Profit (loss) for the period | 9904 | €154 | €318 | +€165 | +107.3% |
| Profit (loss) for the period to be appropriated | 9905 | €154 | €318 | +€165 | +107.3% |
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.