DE CHOCOLADEFABRIEK: 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 CHOCOLADEFABRIEK
Largest movements
- Receivables within one year -€515,316
down €515,316 (-86.7%), from €594,065 to €78,749
of which Trade receivables: -€428,953
- Cash +€42,500
up €42,500 (+79961.5%), from €53 to €42,553
mainly Trade debts (+€972,138) and Receivables within one year (+€515,316)
- Financial fixed assets -€18,189
down €18,189 (-100.0%), from €18,189 to €0
- Debts after one year -€1.0m
no longer reported in 2025 (was €1.0m)
- Trade debts +€972,138
new in 2025: €972,138
- Other debts -€524,301
down €524,301 (-85.6%), from €612,431 to €88,130
- Profit (loss) carried forward +€94,990
up €94,990 (+15.0%), from -€634,958 to -€539,967
- Gross operating margin -€282,479
down €282,479 (-70.2%), from €402,501 to €120,022
- Financial charges -€11,099
down €11,099 (-63.3%), from €17,531 to €6,431
- Other operating charges -€5,787
down €5,787 (-23.7%), from €24,387 to €18,601
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 | €1,037,849 | €540,301 | -€497,548 | -47.9% |
| Fixed assets | 21/28 | €18,189 | €0 | -€18,189 | -100.0% |
| Financial fixed assets | 28 | €18,189 | €0 | -€18,189 | -100.0% |
| Current assets | 29/58 | €1,019,661 | €540,301 | -€479,359 | -47.0% |
| Stocks and contracts in progress | 3 | €358,542 | €352,000 | -€6,543 | -1.8% |
| Stocks | 30/36 | €358,542 | €352,000 | -€6,543 | -1.8% |
| Amounts receivable within one year | 40/41 | €594,065 | €78,749 | -€515,316 | -86.7% |
| Trade receivables | 40 | €454,851 | €25,898 | -€428,953 | -94.3% |
| Other amounts receivable | 41 | €139,214 | €52,851 | -€86,363 | -62.0% |
| Cash at bank and in hand | 54/58 | €53 | €42,553 | +€42,500 | +79961.5% |
| Deferred charges and accrued income | 490/1 | €67,000 | €67,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,037,849 | €540,301 | -€497,548 | -47.9% |
| Equity | 10/15 | -€614,958 | -€519,967 | +€94,990 | +15.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€634,958 | -€539,967 | +€94,990 | +15.0% |
| Amounts payable | 17/49 | €1,652,807 | €1,060,268 | -€592,538 | -35.9% |
| Amounts payable after more than one year | 17 | €1,040,376 | - | -€1.0m | |
| Trade debts | 175 | €1,040,376 | - | -€1.0m | |
| Amounts payable within one year | 42/48 | €612,431 | €1,060,268 | +€447,837 | +73.1% |
| Trade debts | 44 | - | €972,138 | +€972,138 | |
| Suppliers | 440/4 | - | €972,138 | +€972,138 | |
| Other amounts payable | 47/48 | €612,431 | €88,130 | -€524,301 | -85.6% |
| Other operating charges | 640/8 | €24,387 | €18,601 | -€5,787 | -23.7% |
| Gross operating margin | 9900 | €402,501 | €120,022 | -€282,479 | -70.2% |
| Operating profit (loss) | 9901 | €378,114 | €101,422 | -€276,692 | -73.2% |
| Financial income | 75/76B | €204 | - | -€204 | |
| Recurring financial income | 75 | €204 | - | -€204 | |
| Financial charges | 65/66B | €17,531 | €6,431 | -€11,099 | -63.3% |
| Recurring financial charges | 65 | €17,531 | €6,431 | -€11,099 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €360,787 | €94,990 | -€265,797 | -73.7% |
| Profit (loss) for the period | 9904 | €360,787 | €94,990 | -€265,797 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €360,787 | €94,990 | -€265,797 | -73.7% |
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 11 October 2026 via checked.be.