D³CHOCOLATES: what changed
What changed
D³CHOCOLATES
NACE 46.360, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€58,135
2024 · €79,997-€21,861
Equity
€180,349
2024 · €122,213+€58,135
Cash
€67,250
2024 · €61,689+€5,562
Balance sheet total
€645,033
2024 · €979,233-€334,200
Largest movements
Assets
- Receivables within one year -€373,866
down €373,866 (-63.3%), from €590,524 to €216,658
of which Trade receivables: -€345,820
- Stocks and contracts +€74,045
up €74,045 (+45.0%), from €164,550 to €238,595
- Tangible fixed assets -€36,564
down €36,564 (-24.2%), from €150,936 to €114,372
of which Plant, machinery and equipment: -€24,127
Equity and liabilities
- Trade debts -€366,563
down €366,563 (-71.5%), from €512,855 to €146,291
- Profit (loss) carried forward +€57,856
no longer reported in 2025 (was -€57,856)
- Other debts -€46,087
down €46,087 (-21.0%), from €219,531 to €173,444
- Short-term financial debts +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Debts after one year -€17,000
down €17,000 (-30.0%), from €56,635 to €39,635
Income statement
- Turnover -€1.1m
no longer reported in 2025 (was €1.1m)
- Depreciation +€12,709
up €12,709 (+32.7%), from €38,838 to €51,546
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.
Result 2024
€79,997
Gross operating margin
+€5,056
Staff costs
-€7,901
Depreciation
-€12,709
Other operating charges
+€2,432
Financial income
-€321
Financial charges
-€8,391
Taxes
-€28
Result 2025
€58,135
raises the resultlowers the result
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.
From operations
+€1,386
Investment
-€12,750
Financing
+€16,926
Cash 2024
€61,689
From operations (derived)
+€1,386
Net result for the year
+€58,135
Depreciation
+€51,546
Stocks and contracts
-€74,045
Receivables within one year
+€373,866
Deferred charges and accrued income
+€1,145
Trade debts
-€366,563
Tax, wage and social debts
+€3,388
Other debts
-€46,087
Investment (derived)
-€12,750
Investment in fixed assets (net)
-€12,750
Financing
+€16,926
Debts after one year
-€17,000
Current portion of long-term debt
+€8,926
Short-term financial debts
+€25,000
Cash 2025
€67,250
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €979,233 | €645,033 | -€334,200 | -34.1% |
| Fixed assets | 21/28 | €159,967 | €121,171 | -€38,796 | -24.3% |
| Intangible fixed assets | 21 | €9,031 | €6,799 | -€2,232 | -24.7% |
| Tangible fixed assets | 22/27 | €150,936 | €114,372 | -€36,564 | -24.2% |
| Plant, machinery and equipment | 23 | €105,471 | €81,344 | -€24,127 | -22.9% |
| Furniture and vehicles | 24 | €45,465 | €33,028 | -€12,437 | -27.4% |
| Current assets | 29/58 | €819,266 | €523,862 | -€295,404 | -36.1% |
| Stocks and contracts in progress | 3 | €164,550 | €238,595 | +€74,045 | +45.0% |
| Stocks | 30/36 | €164,550 | €238,595 | +€74,045 | +45.0% |
| Amounts receivable within one year | 40/41 | €590,524 | €216,658 | -€373,866 | -63.3% |
| Trade receivables | 40 | €557,058 | €211,238 | -€345,820 | -62.1% |
| Other amounts receivable | 41 | €33,466 | €5,420 | -€28,046 | -83.8% |
| Cash at bank and in hand | 54/58 | €61,689 | €67,250 | +€5,562 | +9.0% |
| Deferred charges and accrued income | 490/1 | €2,503 | €1,359 | -€1,145 | -45.7% |
| Total equity and liabilities | 10/49 | €979,233 | €645,033 | -€334,200 | -34.1% |
| Equity | 10/15 | €122,213 | €180,349 | +€58,135 | +47.6% |
| Contributions | 10/11 | €160,600 | €160,600 | = | 0.0% |
| Reserves | 13 | €19,469 | €19,749 | +€279 | +1.4% |
| Tax-exempt reserves | 132 | €7,660 | €7,660 | = | 0.0% |
| Distributable reserves | 133 | €11,809 | €12,088 | +€279 | +2.4% |
| Profit (loss) carried forward | 14 | -€57,856 | - | +€57,856 | |
| Amounts payable | 17/49 | €857,020 | €464,684 | -€392,335 | -45.8% |
| Amounts payable after more than one year | 17 | €56,635 | €39,635 | -€17,000 | -30.0% |
| Financial debts | 170/4 | €56,635 | €39,635 | -€17,000 | -30.0% |
| Amounts payable within one year | 42/48 | €800,385 | €425,050 | -€375,335 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €18,000 | €26,926 | +€8,926 | +49.6% |
| Financial debts | 43 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Credit institutions | 430/8 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Trade debts | 44 | €512,855 | €146,291 | -€366,563 | -71.5% |
| Suppliers | 440/4 | €512,855 | €146,291 | -€366,563 | -71.5% |
| Taxes, remuneration and social security | 45 | - | €3,388 | +€3,388 | |
| Taxes | 450/3 | - | €28 | +€28 | |
| Remuneration and social security | 454/9 | - | €3,360 | +€3,360 | |
| Other amounts payable | 47/48 | €219,531 | €173,444 | -€46,087 | -21.0% |
| Turnover | 70 | €1,099,303 | - | -€1.1m | |
| Remuneration, social security and pensions | 62 | - | €7,901 | +€7,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,838 | €51,546 | +€12,709 | +32.7% |
| Other operating charges | 640/8 | €3,740 | €1,308 | -€2,432 | -65.0% |
| Gross operating margin | 9900 | €123,515 | €128,571 | +€5,056 | +4.1% |
| Operating profit (loss) | 9901 | €80,937 | €67,816 | -€13,121 | -16.2% |
| Financial income | 75/76B | €866 | €544 | -€321 | -37.1% |
| Recurring financial income | 75 | €866 | €544 | -€321 | -37.1% |
| Financial charges | 65/66B | €1,806 | €10,197 | +€8,391 | +465% |
| Recurring financial charges | 65 | €1,806 | €10,197 | +€8,391 | +465% |
| Profit (loss) for the period before taxes | 9903 | €79,997 | €58,163 | -€21,834 | -27.3% |
| Income taxes | 67/77 | - | €28 | +€28 | |
| Profit (loss) for the period | 9904 | €79,997 | €58,135 | -€21,861 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,997 | €58,135 | -€21,861 | -27.3% |
Next steps
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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 1 November 2026 via checked.be.