CONCEPT CHOCOLATE: 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.
CONCEPT CHOCOLATE
Largest movements
- Receivables within one year +€41,064
up €41,064 (+51.7%), from €79,352 to €120,416
of which Trade receivables: +€36,832
- Tangible fixed assets -€23,303
down €23,303 (-20.8%), from €111,800 to €88,496
- Cash +€17,227
up €17,227 (+20.7%), from €83,149 to €100,376
mainly Net result for the year (+€71,874) and Tax, wage and social debts (+€46,189)
- Stocks and contracts +€9,692
up €9,692 (+34.9%), from €27,777 to €37,469
- Deferred charges and accrued income +€4,005
up €4,005 (+302.2%), from €1,325 to €5,331
- Reserves +€71,500
up €71,500 (+92.9%), from €77,000 to €148,500
- Trade debts -€46,568
down €46,568 (-78.0%), from €59,683 to €13,115
- Tax, wage and social debts +€46,189
up €46,189 (+294.7%), from €15,673 to €61,862
of which Remuneration and social security: +€32,853
- Debts after one year -€25,108
down €25,108 (-48.0%), from €52,260 to €27,152
- Other debts +€6,233
up €6,233 (+130.5%), from €4,777 to €11,010
- Gross operating margin -€195,895
down €195,895 (-34.6%), from €566,627 to €370,732
- Staff costs -€155,791
down €155,791 (-40.2%), from €387,179 to €231,388
- Depreciation -€25,218
down €25,218 (-44.1%), from €57,210 to €31,992
- Other operating charges -€12,161
down €12,161 (-78.5%), from €15,493 to €3,332
- Financial income -€10,087
down €10,087 (-76.9%), from €13,109 to €3,022
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 | €304,001 | €352,561 | +€48,560 | +16.0% |
| Fixed assets | 21/28 | €112,398 | €88,969 | -€23,428 | -20.8% |
| Intangible fixed assets | 21 | €156 | €31 | -€125 | -80.1% |
| Tangible fixed assets | 22/27 | €111,800 | €88,496 | -€23,303 | -20.8% |
| Plant, machinery and equipment | 23 | €44,626 | €36,677 | -€7,949 | -17.8% |
| Furniture and vehicles | 24 | €9,110 | €4,567 | -€4,543 | -49.9% |
| Other tangible fixed assets | 26 | €58,064 | €47,253 | -€10,811 | -18.6% |
| Financial fixed assets | 28 | €442 | €442 | = | 0.0% |
| Current assets | 29/58 | €191,603 | €263,591 | +€71,988 | +37.6% |
| Stocks and contracts in progress | 3 | €27,777 | €37,469 | +€9,692 | +34.9% |
| Stocks | 30/36 | €27,777 | €37,469 | +€9,692 | +34.9% |
| Amounts receivable within one year | 40/41 | €79,352 | €120,416 | +€41,064 | +51.7% |
| Trade receivables | 40 | €69,632 | €106,464 | +€36,832 | +52.9% |
| Other amounts receivable | 41 | €9,720 | €13,952 | +€4,232 | +43.5% |
| Cash at bank and in hand | 54/58 | €83,149 | €100,376 | +€17,227 | +20.7% |
| Deferred charges and accrued income | 490/1 | €1,325 | €5,331 | +€4,005 | +302.2% |
| Total equity and liabilities | 10/49 | €304,001 | €352,561 | +€48,560 | +16.0% |
| Equity | 10/15 | €163,459 | €232,546 | +€69,087 | +42.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €77,000 | €148,500 | +€71,500 | +92.9% |
| Distributable reserves | 133 | €77,000 | €148,500 | +€71,500 | +92.9% |
| Profit (loss) carried forward | 14 | €51,464 | €51,838 | +€374 | +0.7% |
| Investment grants | 15 | €14,996 | €12,209 | -€2,787 | -18.6% |
| Amounts payable | 17/49 | €140,542 | €120,015 | -€20,527 | -14.6% |
| Amounts payable after more than one year | 17 | €52,260 | €27,152 | -€25,108 | -48.0% |
| Financial debts | 170/4 | €52,260 | €27,152 | -€25,108 | -48.0% |
| Amounts payable within one year | 42/48 | €84,526 | €90,595 | +€6,069 | +7.2% |
| Financial debts | 43 | €4,393 | €4,608 | +€215 | +4.9% |
| Credit institutions | 430/8 | €4,393 | €4,608 | +€215 | +4.9% |
| Trade debts | 44 | €59,683 | €13,115 | -€46,568 | -78.0% |
| Suppliers | 440/4 | €59,683 | €13,115 | -€46,568 | -78.0% |
| Taxes, remuneration and social security | 45 | €15,673 | €61,862 | +€46,189 | +294.7% |
| Taxes | 450/3 | €14,235 | €27,572 | +€13,336 | +93.7% |
| Remuneration and social security | 454/9 | €1,437 | €34,290 | +€32,853 | +2285.5% |
| Other amounts payable | 47/48 | €4,777 | €11,010 | +€6,233 | +130.5% |
| Accrued charges and deferred income | 492/3 | €3,756 | €2,268 | -€1,488 | -39.6% |
| Remuneration, social security and pensions | 62 | €387,179 | €231,388 | -€155,791 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,210 | €31,992 | -€25,218 | -44.1% |
| Other operating charges | 640/8 | €15,493 | €3,332 | -€12,161 | -78.5% |
| Non-recurring operating charges | 66A | €16 | €63 | +€47 | +296.4% |
| Gross operating margin | 9900 | €566,627 | €370,732 | -€195,895 | -34.6% |
| Operating profit (loss) | 9901 | €106,728 | €103,956 | -€2,772 | -2.6% |
| Financial income | 75/76B | €13,109 | €3,022 | -€10,087 | -76.9% |
| Recurring financial income | 75 | €13,109 | €3,022 | -€10,087 | -76.9% |
| Financial charges | 65/66B | €7,311 | €4,744 | -€2,567 | -35.1% |
| Recurring financial charges | 65 | €7,311 | €4,744 | -€2,567 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €112,526 | €102,235 | -€10,292 | -9.1% |
| Income taxes | 67/77 | €35,235 | €30,361 | -€4,875 | -13.8% |
| Profit (loss) for the period | 9904 | €77,291 | €71,874 | -€5,417 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,291 | €71,874 | -€5,417 | -7.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.