COOKIES & CHOCOLATES: 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.
COOKIES & CHOCOLATES
Largest movements
- Stocks and contracts +€11,698
up €11,698 (+68.3%), from €17,122 to €28,820
- Tangible fixed assets -€7,767
down €7,767 (-2.3%), from €344,893 to €337,126
of which Land and buildings: -€7,272
- Receivables within one year -€5,490
down €5,490 (-45.2%), from €12,154 to €6,664
of which Trade receivables: -€6,243
- Debts after one year -€31,655
down €31,655 (-10.1%), from €313,236 to €281,580
- Reserves +€23,367
up €23,367 (+946%), from €2,470 to €25,837
- Tax, wage and social debts +€7,335
up €7,335 (+155%), from €4,728 to €12,063
of which Taxes: +€7,381
- Gross operating margin +€34,023
up €34,023 (+92.1%), from €36,932 to €70,955
- Staff costs +€11,032
up €11,032 (+493%), from €2,236 to €13,268
- Taxes +€5,917
up €5,917 (+635%), from €931 to €6,848
- Financial charges +€2,309
up €2,309 (+18.9%), from €12,189 to €14,498
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 | €409,194 | €406,494 | -€2,700 | -0.7% |
| Fixed assets | 21/28 | €350,743 | €342,976 | -€7,767 | -2.2% |
| Tangible fixed assets | 22/27 | €344,893 | €337,126 | -€7,767 | -2.3% |
| Land and buildings | 22 | €326,760 | €319,489 | -€7,272 | -2.2% |
| Plant, machinery and equipment | 23 | €14,566 | €15,183 | +€617 | +4.2% |
| Furniture and vehicles | 24 | €3,567 | €2,454 | -€1,113 | -31.2% |
| Financial fixed assets | 28 | €5,850 | €5,850 | = | 0.0% |
| Current assets | 29/58 | €58,451 | €63,519 | +€5,068 | +8.7% |
| Stocks and contracts in progress | 3 | €17,122 | €28,820 | +€11,698 | +68.3% |
| Stocks | 30/36 | €17,122 | €28,820 | +€11,698 | +68.3% |
| Amounts receivable within one year | 40/41 | €12,154 | €6,664 | -€5,490 | -45.2% |
| Trade receivables | 40 | €12,154 | €5,911 | -€6,243 | -51.4% |
| Other amounts receivable | 41 | €0 | €752 | +€752 | |
| Cash at bank and in hand | 54/58 | €26,635 | €25,100 | -€1,536 | -5.8% |
| Deferred charges and accrued income | 490/1 | €2,539 | €2,935 | +€396 | +15.6% |
| Total equity and liabilities | 10/49 | €409,194 | €406,494 | -€2,700 | -0.7% |
| Equity | 10/15 | €27,470 | €50,837 | +€23,367 | +85.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,470 | €25,837 | +€23,367 | +946% |
| Distributable reserves | 133 | €2,470 | €25,837 | +€23,367 | +946% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €381,724 | €355,658 | -€26,066 | -6.8% |
| Amounts payable after more than one year | 17 | €313,236 | €281,580 | -€31,655 | -10.1% |
| Financial debts | 170/4 | €313,236 | €281,580 | -€31,655 | -10.1% |
| Amounts payable within one year | 42/48 | €68,489 | €74,078 | +€5,589 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €30,402 | €31,655 | +€1,253 | +4.1% |
| Trade debts | 44 | €12,029 | €8,839 | -€3,190 | -26.5% |
| Suppliers | 440/4 | €12,029 | €8,839 | -€3,190 | -26.5% |
| Advances received on contracts in progress | 46 | €188 | €0 | -€188 | -100% |
| Taxes, remuneration and social security | 45 | €4,728 | €12,063 | +€7,335 | +155% |
| Taxes | 450/3 | €2,767 | €10,147 | +€7,381 | +267% |
| Remuneration and social security | 454/9 | €1,961 | €1,916 | -€46 | -2.3% |
| Other amounts payable | 47/48 | €21,142 | €21,521 | +€379 | +1.8% |
| Remuneration, social security and pensions | 62 | €2,236 | €13,268 | +€11,032 | +493% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,623 | €11,182 | +€559 | +5.3% |
| Other operating charges | 640/8 | €1,629 | €1,797 | +€168 | +10.3% |
| Gross operating margin | 9900 | €36,932 | €70,955 | +€34,023 | +92.1% |
| Operating profit (loss) | 9901 | €22,444 | €44,709 | +€22,264 | +99.2% |
| Financial income | 75/76B | €52 | €4 | -€48 | -93.2% |
| Recurring financial income | 75 | €52 | €4 | -€48 | -93.2% |
| Financial charges | 65/66B | €12,189 | €14,498 | +€2,309 | +18.9% |
| Recurring financial charges | 65 | €12,189 | €14,498 | +€2,309 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €10,307 | €30,215 | +€19,907 | +193% |
| Income taxes | 67/77 | €931 | €6,848 | +€5,917 | +635% |
| Profit (loss) for the period | 9904 | €9,376 | €23,367 | +€13,990 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €9,376 | €23,367 | +€13,990 | +149% |
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 23 October 2026 via checked.be.