CREOLO 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.
CREOLO CHOCOLATES
Largest movements
- Current investments +€125,000
up €125,000 (+22.7%), from €550,000 to €675,000
- Cash -€120,155
down €120,155 (-56.8%), from €211,670 to €91,515
mainly Current investments (-€125,000) and Receivables within one year (-€66,353)
- Receivables within one year +€66,353
up €66,353 (+24.3%), from €273,384 to €339,737
of which Other amounts receivable: +€66,285
- Tangible fixed assets -€12,681
down €12,681 (-39.6%), from €31,983 to €19,302
of which Furniture and vehicles: -€12,600
- Reserves +€89,005
up €89,005 (+10.1%), from €881,633 to €970,638
of which Distributable reserves: +€89,005
- Tax, wage and social debts -€53,506
down €53,506 (-58.6%), from €91,300 to €37,795
of which Taxes: -€55,583
- Other debts +€15,696
up €15,696 (+42.9%), from €36,619 to €52,315
- Gross operating margin -€703,246
down €703,246 (-75.2%), from €935,606 to €232,360
- Taxes -€219,707
down €219,707 (-78.2%), from €281,070 to €61,363
- Financial income +€19,467
up €19,467 (+194%), from €10,041 to €29,509
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 | €1,072,226 | €1,132,976 | +€60,750 | +5.7% |
| Fixed assets | 21/28 | €31,983 | €19,302 | -€12,681 | -39.6% |
| Tangible fixed assets | 22/27 | €31,983 | €19,302 | -€12,681 | -39.6% |
| Plant, machinery and equipment | 23 | €81 | €0 | -€81 | -100% |
| Furniture and vehicles | 24 | €31,902 | €19,302 | -€12,600 | -39.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,040,243 | €1,113,674 | +€73,432 | +7.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €273,384 | €339,737 | +€66,353 | +24.3% |
| Trade receivables | 40 | €23,384 | €23,452 | +€68 | +0.3% |
| Other amounts receivable | 41 | €250,000 | €316,285 | +€66,285 | +26.5% |
| Current investments | 50/53 | €550,000 | €675,000 | +€125,000 | +22.7% |
| Cash at bank and in hand | 54/58 | €211,670 | €91,515 | -€120,155 | -56.8% |
| Deferred charges and accrued income | 490/1 | €5,189 | €7,423 | +€2,234 | +43.0% |
| Total equity and liabilities | 10/49 | €1,072,226 | €1,132,976 | +€60,750 | +5.7% |
| Equity | 10/15 | €941,633 | €1,030,638 | +€89,005 | +9.5% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €881,633 | €970,638 | +€89,005 | +10.1% |
| Tax-exempt reserves | 132 | €4,526 | €4,526 | = | 0.0% |
| Distributable reserves | 133 | €877,107 | €966,111 | +€89,005 | +10.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €130,593 | €102,338 | -€28,254 | -21.6% |
| Amounts payable within one year | 42/48 | €127,933 | €102,178 | -€25,754 | -20.1% |
| Financial debts | 43 | - | €8,425 | +€8,425 | |
| Credit institutions | 430/8 | - | €8,425 | +€8,425 | |
| Trade debts | 44 | €13 | €3,644 | +€3,631 | +27,906% |
| Suppliers | 440/4 | €13 | €3,644 | +€3,631 | +27,906% |
| Taxes, remuneration and social security | 45 | €91,300 | €37,795 | -€53,506 | -58.6% |
| Taxes | 450/3 | €82,650 | €27,067 | -€55,583 | -67.3% |
| Remuneration and social security | 454/9 | €8,650 | €10,728 | +€2,078 | +24.0% |
| Other amounts payable | 47/48 | €36,619 | €52,315 | +€15,696 | +42.9% |
| Accrued charges and deferred income | 492/3 | €2,660 | €160 | -€2,500 | -94.0% |
| Non-recurring operating income | 76A | €44,400 | €0 | -€44,400 | -100% |
| Remuneration, social security and pensions | 62 | €43,162 | €45,051 | +€1,889 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,843 | €12,681 | -€162 | -1.3% |
| Other operating charges | 640/8 | €600 | €387 | -€213 | -35.4% |
| Non-recurring operating charges | 66A | €3,365 | €0 | -€3,365 | -100% |
| Gross operating margin | 9900 | €935,606 | €232,360 | -€703,246 | -75.2% |
| Operating profit (loss) | 9901 | €875,636 | €174,240 | -€701,396 | -80.1% |
| Financial income | 75/76B | €10,041 | €29,509 | +€19,467 | +194% |
| Recurring financial income | 75 | €10,041 | €29,509 | +€19,467 | +194% |
| Financial charges | 65/66B | €111 | €1,066 | +€955 | +863% |
| Recurring financial charges | 65 | €111 | €1,066 | +€955 | +863% |
| Profit (loss) for the period before taxes | 9903 | €885,567 | €202,683 | -€682,885 | -77.1% |
| Income taxes | 67/77 | €281,070 | €61,363 | -€219,707 | -78.2% |
| Profit (loss) for the period | 9904 | €604,497 | €141,320 | -€463,177 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €604,497 | €141,320 | -€463,177 | -76.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.