De Chocolade Gilde: 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 Chocolade Gilde
Largest movements
- Cash +€7,214
up €7,214 (+457%), from €1,580 to €8,794
mainly Net result for the year (+€13,988) and Tax, wage and social debts (+€2,926)
- Receivables within one year +€6,700
up €6,700 (+55.0%), from €12,171 to €18,870
of which Trade receivables: +€7,169
- Profit (loss) carried forward +€13,988
up €13,988 (+6.2%), from -€225,216 to -€211,227
- Trade debts -€5,848
no longer reported in 2025 (was €5,848)
- Tax, wage and social debts +€2,926
new in 2025: €2,926
- Accrued charges and deferred income +€1,847
new in 2025: €1,847
- Gross operating margin +€8,548
up €8,548 (+101%), from €8,478 to €17,026
- Financial charges -€2,804
down €2,804 (-53.8%), from €5,210 to €2,406
- Other operating charges -€264
down €264 (-29.5%), from €896 to €632
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 | €101,251 | €115,164 | +€13,913 | +13.7% |
| Fixed assets | 21/28 | €87,500 | €87,500 | = | 0.0% |
| Financial fixed assets | 28 | €87,500 | €87,500 | = | 0.0% |
| Current assets | 29/58 | €13,751 | €27,664 | +€13,913 | +101% |
| Amounts receivable within one year | 40/41 | €12,171 | €18,870 | +€6,700 | +55.0% |
| Trade receivables | 40 | €11,702 | €18,870 | +€7,169 | +61.3% |
| Other amounts receivable | 41 | €469 | - | -€469 | |
| Cash at bank and in hand | 54/58 | €1,580 | €8,794 | +€7,214 | +457% |
| Total equity and liabilities | 10/49 | €101,251 | €115,164 | +€13,913 | +13.7% |
| Equity | 10/15 | -€88,716 | -€74,727 | +€13,988 | +15.8% |
| Contributions | 10/11 | €136,500 | €136,500 | = | 0.0% |
| Capital | 10 | €136,500 | €136,500 | = | 0.0% |
| Issued capital | 100 | €136,500 | €136,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€225,216 | -€211,227 | +€13,988 | +6.2% |
| Amounts payable | 17/49 | €189,966 | €189,891 | -€75 | 0.0% |
| Amounts payable within one year | 42/48 | €189,966 | €188,044 | -€1,922 | -1.0% |
| Trade debts | 44 | €5,848 | - | -€5,848 | |
| Suppliers | 440/4 | €5,848 | - | -€5,848 | |
| Taxes, remuneration and social security | 45 | - | €2,926 | +€2,926 | |
| Taxes | 450/3 | - | €2,926 | +€2,926 | |
| Other amounts payable | 47/48 | €184,119 | €185,119 | +€1,000 | +0.5% |
| Accrued charges and deferred income | 492/3 | - | €1,847 | +€1,847 | |
| Non-recurring operating income | 76A | - | €2,433 | +€2,433 | |
| Other operating charges | 640/8 | €896 | €632 | -€264 | -29.5% |
| Gross operating margin | 9900 | €8,478 | €17,026 | +€8,548 | +101% |
| Operating profit (loss) | 9901 | €7,582 | €16,394 | +€8,812 | +116% |
| Financial charges | 65/66B | €5,210 | €2,406 | -€2,804 | -53.8% |
| Recurring financial charges | 65 | €5,210 | €2,406 | -€2,804 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €2,372 | €13,988 | +€11,616 | +490% |
| Profit (loss) for the period | 9904 | €2,372 | €13,988 | +€11,616 | +490% |
| Profit (loss) for the period to be appropriated | 9905 | €2,372 | €13,988 | +€11,616 | +490% |
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 15 October 2026 via checked.be.