CHOCOVINO: 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.
CHOCOVINO
Largest movements
- Cash +€379
up €379 (+676.8%), from €56 to €435
mainly Other debts (+€500) and Trade debts (+€66)
- Receivables within one year -€42
no longer reported in 2025 (was €42)
- Other debts +€500
up €500 (+5.6%), from €8,889 to €9,389
- Profit (loss) carried forward -€229
down €229 (-0.8%), from -€27,391 to -€27,620
- Trade debts +€66
new in 2025: €66
- Gross operating margin +€443
up €443 (+70.3%), from -€630 to -€187
- Other operating charges -€375
down €375 (-96.8%), from €387 to €12
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 | €98 | €435 | +€337 | +343.7% |
| Current assets | 29/58 | €98 | €435 | +€337 | +343.7% |
| Amounts receivable within one year | 40/41 | €42 | - | -€42 | |
| Other amounts receivable | 41 | €42 | - | -€42 | |
| Cash at bank and in hand | 54/58 | €56 | €435 | +€379 | +676.8% |
| Total equity and liabilities | 10/49 | €98 | €435 | +€337 | +343.7% |
| Equity | 10/15 | -€8,791 | -€9,020 | -€229 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,391 | -€27,620 | -€229 | -0.8% |
| Amounts payable | 17/49 | €8,889 | €9,455 | +€566 | +6.4% |
| Amounts payable within one year | 42/48 | €8,889 | €9,455 | +€566 | +6.4% |
| Trade debts | 44 | - | €66 | +€66 | |
| Suppliers | 440/4 | - | €66 | +€66 | |
| Other amounts payable | 47/48 | €8,889 | €9,389 | +€500 | +5.6% |
| Other operating charges | 640/8 | €387 | €12 | -€375 | -96.8% |
| Gross operating margin | 9900 | -€630 | -€187 | +€443 | +70.3% |
| Operating profit (loss) | 9901 | -€1,017 | -€199 | +€818 | +80.4% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,045 | -€229 | +€816 | +78.1% |
| Profit (loss) for the period | 9904 | -€1,045 | -€229 | +€816 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,045 | -€229 | +€816 | +78.1% |
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 9 October 2026 via checked.be.