COUP DE CHOCOLAT: what changed
COUP DE CHOCOLAT
Largest movements
- Stocks and contracts -€12,829
down €12,829 (-34.0%), from €37,776 to €24,946
- Tangible fixed assets -€5,791
down €5,791 (-75.8%), from €7,635 to €1,844
- Cash +€3,269
up €3,269 (+15.9%), from €20,496 to €23,765
mainly Stocks and contracts (+€12,829) and Depreciation (+€8,724)
- Receivables within one year -€3,064
down €3,064 (-46.6%), from €6,583 to €3,518
of which Other amounts receivable: -€2,134
- Intangible fixed assets -€2,933
down €2,933 (-13.4%), from €21,924 to €18,992
- Profit (loss) carried forward -€20,633
down €20,633 (-485%), from -€4,253 to -€24,886
- Trade debts -€1,071
down €1,071 (-27.7%), from €3,866 to €2,795
- Tax, wage and social debts +€1,050
new in 2025: €1,050
- Gross operating margin -€43,413
down €43,413, from €35,861 to -€7,552
- Depreciation -€3,338
down €3,338 (-27.7%), from €12,061 to €8,724
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,613 | €73,960 | -€20,654 | -21.8% |
| Fixed assets | 21/28 | €29,559 | €20,836 | -€8,724 | -29.5% |
| Intangible fixed assets | 21 | €21,924 | €18,992 | -€2,933 | -13.4% |
| Tangible fixed assets | 22/27 | €7,635 | €1,844 | -€5,791 | -75.8% |
| Plant, machinery and equipment | 23 | €7,635 | €1,844 | -€5,791 | -75.8% |
| Current assets | 29/58 | €65,054 | €53,124 | -€11,930 | -18.3% |
| Stocks and contracts in progress | 3 | €37,776 | €24,946 | -€12,829 | -34.0% |
| Stocks | 30/36 | €37,776 | €24,946 | -€12,829 | -34.0% |
| Amounts receivable within one year | 40/41 | €6,583 | €3,518 | -€3,064 | -46.6% |
| Trade receivables | 40 | €4,184 | €3,254 | -€930 | -22.2% |
| Other amounts receivable | 41 | €2,399 | €265 | -€2,134 | -89.0% |
| Cash at bank and in hand | 54/58 | €20,496 | €23,765 | +€3,269 | +15.9% |
| Deferred charges and accrued income | 490/1 | €200 | €895 | +€695 | +347% |
| Total equity and liabilities | 10/49 | €94,613 | €73,960 | -€20,654 | -21.8% |
| Equity | 10/15 | €20,747 | €114 | -€20,633 | -99.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,253 | -€24,886 | -€20,633 | -485% |
| Amounts payable | 17/49 | €73,866 | €73,845 | -€21 | 0.0% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,866 | €3,845 | -€21 | -0.5% |
| Trade debts | 44 | €3,866 | €2,795 | -€1,071 | -27.7% |
| Suppliers | 440/4 | €3,866 | €2,795 | -€1,071 | -27.7% |
| Taxes, remuneration and social security | 45 | - | €1,050 | +€1,050 | |
| Taxes | 450/3 | - | €1,050 | +€1,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,061 | €8,724 | -€3,338 | -27.7% |
| Other operating charges | 640/8 | €793 | €705 | -€87 | -11.0% |
| Gross operating margin | 9900 | €35,861 | -€7,552 | -€43,413 | |
| Operating profit (loss) | 9901 | €23,007 | -€16,981 | -€39,988 | |
| Financial income | 75/76B | €10 | €28 | +€18 | +189% |
| Recurring financial income | 75 | €10 | €28 | +€18 | +189% |
| Financial charges | 65/66B | €3,699 | €3,680 | -€19 | -0.5% |
| Recurring financial charges | 65 | €3,699 | €3,680 | -€19 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €19,318 | -€20,633 | -€39,950 | |
| Profit (loss) for the period | 9904 | €19,318 | -€20,633 | -€39,950 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,318 | -€20,633 | -€39,950 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.