DE CHOCOFABRIEK: 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.
DE CHOCOFABRIEK
Largest movements
- Tangible fixed assets -€16,487
down €16,487 (-4.2%), from €395,943 to €379,456
- Debts after one year -€26,596
down €26,596 (-11.0%), from €241,055 to €214,459
- Profit (loss) carried forward +€5,045
up €5,045 (+34.5%), from €14,634 to €19,679
- Other operating charges -€3,373
no longer reported in 2025 (was €3,373)
- Gross operating margin -€2,346
down €2,346 (-6.5%), from €36,079 to €33,733
- Financial charges -€1,069
down €1,069 (-8.7%), from €12,345 to €11,276
- Taxes +€525
up €525 (+40.0%), from €1,312 to €1,836
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 | €415,959 | €398,208 | -€17,751 | -4.3% |
| Fixed assets | 21/28 | €395,943 | €379,456 | -€16,487 | -4.2% |
| Tangible fixed assets | 22/27 | €395,943 | €379,456 | -€16,487 | -4.2% |
| Land and buildings | 22 | €395,943 | €379,456 | -€16,487 | -4.2% |
| Current assets | 29/58 | €20,016 | €18,752 | -€1,264 | -6.3% |
| Amounts receivable within one year | 40/41 | €16,364 | €17,275 | +€911 | +5.6% |
| Other amounts receivable | 41 | €16,364 | €17,275 | +€911 | +5.6% |
| Cash at bank and in hand | 54/58 | €3,652 | €1,477 | -€2,176 | -59.6% |
| Total equity and liabilities | 10/49 | €415,959 | €398,208 | -€17,751 | -4.3% |
| Equity | 10/15 | €20,834 | €25,879 | +€5,045 | +24.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,634 | €19,679 | +€5,045 | +34.5% |
| Amounts payable | 17/49 | €395,125 | €372,329 | -€22,796 | -5.8% |
| Amounts payable after more than one year | 17 | €241,055 | €214,459 | -€26,596 | -11.0% |
| Financial debts | 170/4 | €241,055 | €214,459 | -€26,596 | -11.0% |
| Amounts payable within one year | 42/48 | €154,069 | €157,870 | +€3,800 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €25,517 | €26,596 | +€1,079 | +4.2% |
| Trade debts | 44 | €351 | €88 | -€263 | -75.0% |
| Suppliers | 440/4 | €351 | €88 | -€263 | -75.0% |
| Taxes, remuneration and social security | 45 | €1,864 | €3,148 | +€1,285 | +68.9% |
| Taxes | 450/3 | €1,864 | €3,148 | +€1,285 | +68.9% |
| Other amounts payable | 47/48 | €126,337 | €128,037 | +€1,700 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,487 | €16,487 | = | 0.0% |
| Other operating charges | 640/8 | €3,373 | - | -€3,373 | |
| Gross operating margin | 9900 | €36,079 | €33,733 | -€2,346 | -6.5% |
| Operating profit (loss) | 9901 | €16,220 | €17,246 | +€1,026 | +6.3% |
| Financial income | 75/76B | €939 | €911 | -€28 | -2.9% |
| Recurring financial income | 75 | €939 | €911 | -€28 | -2.9% |
| Financial charges | 65/66B | €12,345 | €11,276 | -€1,069 | -8.7% |
| Recurring financial charges | 65 | €12,345 | €11,276 | -€1,069 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €4,814 | €6,881 | +€2,068 | +43.0% |
| Income taxes | 67/77 | €1,312 | €1,836 | +€525 | +40.0% |
| Profit (loss) for the period | 9904 | €3,502 | €5,045 | +€1,543 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,502 | €5,045 | +€1,543 | +44.1% |
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 29 October 2026 via checked.be.