DE CHOCO'S: 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.
DE CHOCO'S
Largest movements
- Cash +€125,153
up €125,153 (+86.8%), from €144,106 to €269,259
mainly Trade debts (+€95,214) and Receivables within one year (+€48,171)
- Receivables within one year -€48,171
down €48,171 (-56.8%), from €84,788 to €36,617
of which Trade receivables: -€49,948
- Tangible fixed assets +€11,442
up €11,442 (+146.0%), from €7,837 to €19,279
of which Furniture and vehicles: +€12,949
- Trade debts +€95,214
up €95,214 (+82.8%), from €114,932 to €210,146
- Accrued charges and deferred income -€19,576
down €19,576 (-81.3%), from €24,071 to €4,494
- Profit (loss) carried forward +€13,238
up €13,238 (+19.2%), from €68,797 to €82,035
- Gross operating margin +€18,741
up €18,741 (+529.1%), from €3,542 to €22,282
- Depreciation -€3,975
down €3,975 (-46.8%), from €8,490 to €4,515
- Taxes +€3,597
new in 2025: €3,597
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 | €237,919 | €326,298 | +€88,379 | +37.1% |
| Fixed assets | 21/28 | €7,837 | €19,279 | +€11,442 | +146.0% |
| Tangible fixed assets | 22/27 | €7,837 | €19,279 | +€11,442 | +146.0% |
| Furniture and vehicles | 24 | €6,330 | €19,279 | +€12,949 | +204.6% |
| Other tangible fixed assets | 26 | €1,507 | - | -€1,507 | |
| Current assets | 29/58 | €230,082 | €307,019 | +€76,937 | +33.4% |
| Amounts receivable within one year | 40/41 | €84,788 | €36,617 | -€48,171 | -56.8% |
| Trade receivables | 40 | €50,039 | €91 | -€49,948 | -99.8% |
| Other amounts receivable | 41 | €34,749 | €36,527 | +€1,778 | +5.1% |
| Cash at bank and in hand | 54/58 | €144,106 | €269,259 | +€125,153 | +86.8% |
| Deferred charges and accrued income | 490/1 | €1,188 | €1,142 | -€46 | -3.8% |
| Total equity and liabilities | 10/49 | €237,919 | €326,298 | +€88,379 | +37.1% |
| Equity | 10/15 | €98,419 | €111,657 | +€13,238 | +13.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,222 | €17,222 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,362 | €15,362 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,797 | €82,035 | +€13,238 | +19.2% |
| Amounts payable | 17/49 | €139,499 | €214,641 | +€75,141 | +53.9% |
| Amounts payable within one year | 42/48 | €115,429 | €210,146 | +€94,717 | +82.1% |
| Trade debts | 44 | €114,932 | €210,146 | +€95,214 | +82.8% |
| Suppliers | 440/4 | €114,932 | €210,146 | +€95,214 | +82.8% |
| Taxes, remuneration and social security | 45 | €497 | - | -€497 | |
| Taxes | 450/3 | €497 | - | -€497 | |
| Accrued charges and deferred income | 492/3 | €24,071 | €4,494 | -€19,576 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,490 | €4,515 | -€3,975 | -46.8% |
| Other operating charges | 640/8 | €631 | €638 | +€7 | +1.0% |
| Non-recurring operating charges | 66A | - | €126 | +€126 | |
| Gross operating margin | 9900 | €3,542 | €22,282 | +€18,741 | +529.1% |
| Operating profit (loss) | 9901 | -€5,580 | €17,004 | +€22,583 | |
| Financial income | 75/76B | €43 | - | -€43 | |
| Recurring financial income | 75 | €43 | - | -€43 | |
| Financial charges | 65/66B | €89 | €169 | +€80 | +90.0% |
| Recurring financial charges | 65 | €89 | €169 | +€80 | +90.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,626 | €16,835 | +€22,461 | |
| Income taxes | 67/77 | - | €3,597 | +€3,597 | |
| Profit (loss) for the period | 9904 | -€5,626 | €13,238 | +€18,864 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,626 | €13,238 | +€18,864 |
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 8 October 2026 via checked.be.