DEFOUMA: 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.
What changed
DEFOUMA
NACE 10.820, Manufacture of cocoa, chocolate and sugar confectionery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€81,687
2024 · €9,044+€72,643
Equity
€253,810
2024 · €172,122+€81,687
Cash
€103,021
2024 · €41,550+€61,471
Balance sheet total
€777,314
2024 · €617,713+€159,601
Largest movements
Assets
- Tangible fixed assets +€98,557
up €98,557 (+22.7%), from €433,486 to €532,043
- Cash +€61,471
up €61,471 (+148%), from €41,550 to €103,021
mainly Net result for the year (+€81,687) and Trade debts (+€71,581)
Equity and liabilities
- Reserves +€81,687
up €81,687 (+88.7%), from €92,122 to €173,810
- Trade debts +€71,581
up €71,581 (+328%), from €21,815 to €93,395
- Advances received +€7,823
new in 2025: €7,823
Income statement
- Gross operating margin +€72,369
up €72,369 (+35.0%), from €206,831 to €279,200
- Depreciation -€29,866
down €29,866 (-40.4%), from €73,928 to €44,062
- Taxes +€21,815
up €21,815 (+506%), from €4,311 to €26,126
- Financial charges +€6,148
up €6,148 (+51.6%), from €11,926 to €18,074
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.
Result 2024
€9,044
Gross operating margin
+€72,369
Staff costs
-€194
Depreciation
+€29,866
Other operating charges
-€1,484
Financial income
+€48
Financial charges
-€6,148
Taxes
-€21,815
Result 2025
€81,687
raises the resultlowers the result
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.
From operations
+€199,682
Investment
-€141,211
Financing
+€3,000
Cash 2024
€41,550
From operations (derived)
+€199,682
Net result for the year
+€81,687
Depreciation
+€44,062
Stocks and contracts
-€428
Receivables within one year
+€1,355
Deferred charges and accrued income
-€1,907
Trade debts
+€71,581
Tax, wage and social debts
-€2,639
Advances received
+€7,823
Other debts
-€3,766
Accrued charges and deferred income
+€1,915
Investment (derived)
-€141,211
Investment in fixed assets (net)
-€141,211
Financing
+€3,000
Debts after one year
-€3,000
Current portion of long-term debt
+€6,000
Cash 2025
€103,021
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €617,713 | €777,314 | +€159,601 | +25.8% |
| Fixed assets | 21/28 | €455,078 | €552,227 | +€97,149 | +21.3% |
| Intangible fixed assets | 21 | €10,642 | €9,234 | -€1,408 | -13.2% |
| Tangible fixed assets | 22/27 | €433,486 | €532,043 | +€98,557 | +22.7% |
| Land and buildings | 22 | €352,926 | €368,637 | +€15,711 | +4.5% |
| Plant, machinery and equipment | 23 | €53,737 | €99,308 | +€45,571 | +84.8% |
| Furniture and vehicles | 24 | €20,822 | €59,297 | +€38,475 | +185% |
| Other tangible fixed assets | 26 | €6,000 | €4,800 | -€1,200 | -20.0% |
| Financial fixed assets | 28 | €10,950 | €10,950 | = | 0.0% |
| Current assets | 29/58 | €162,635 | €225,087 | +€62,452 | +38.4% |
| Stocks and contracts in progress | 3 | €64,399 | €64,827 | +€428 | +0.7% |
| Stocks | 30/36 | €64,399 | €64,827 | +€428 | +0.7% |
| Amounts receivable within one year | 40/41 | €50,605 | €49,250 | -€1,355 | -2.7% |
| Trade receivables | 40 | €21,427 | €21,625 | +€198 | +0.9% |
| Other amounts receivable | 41 | €29,178 | €27,625 | -€1,553 | -5.3% |
| Cash at bank and in hand | 54/58 | €41,550 | €103,021 | +€61,471 | +148% |
| Deferred charges and accrued income | 490/1 | €6,081 | €7,988 | +€1,907 | +31.4% |
| Total equity and liabilities | 10/49 | €617,713 | €777,314 | +€159,601 | +25.8% |
| Equity | 10/15 | €172,122 | €253,810 | +€81,687 | +47.5% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €92,122 | €173,810 | +€81,687 | +88.7% |
| Distributable reserves | 133 | €92,122 | €173,810 | +€81,687 | +88.7% |
| Amounts payable | 17/49 | €445,590 | €523,504 | +€77,914 | +17.5% |
| Amounts payable after more than one year | 17 | €214,583 | €211,583 | -€3,000 | -1.4% |
| Financial debts | 170/4 | €214,583 | €211,583 | -€3,000 | -1.4% |
| Amounts payable within one year | 42/48 | €222,925 | €301,924 | +€78,999 | +35.4% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €31,000 | +€6,000 | +24.0% |
| Trade debts | 44 | €21,815 | €93,395 | +€71,581 | +328% |
| Suppliers | 440/4 | €21,815 | €93,395 | +€71,581 | +328% |
| Advances received on contracts in progress | 46 | - | €7,823 | +€7,823 | |
| Taxes, remuneration and social security | 45 | €35,302 | €32,663 | -€2,639 | -7.5% |
| Taxes | 450/3 | €21,328 | €21,605 | +€277 | +1.3% |
| Remuneration and social security | 454/9 | €13,974 | €11,058 | -€2,916 | -20.9% |
| Other amounts payable | 47/48 | €140,809 | €137,043 | -€3,766 | -2.7% |
| Accrued charges and deferred income | 492/3 | €8,082 | €9,996 | +€1,915 | +23.7% |
| Remuneration, social security and pensions | 62 | €100,970 | €101,164 | +€194 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,928 | €44,062 | -€29,866 | -40.4% |
| Other operating charges | 640/8 | €6,788 | €8,272 | +€1,484 | +21.9% |
| Gross operating margin | 9900 | €206,831 | €279,200 | +€72,369 | +35.0% |
| Operating profit (loss) | 9901 | €25,145 | €125,703 | +€100,558 | +400% |
| Financial income | 75/76B | €136 | €184 | +€48 | +35.4% |
| Recurring financial income | 75 | €136 | €184 | +€48 | +35.4% |
| Financial charges | 65/66B | €11,926 | €18,074 | +€6,148 | +51.6% |
| Recurring financial charges | 65 | €11,926 | €18,074 | +€6,148 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €13,356 | €107,814 | +€94,458 | +707% |
| Income taxes | 67/77 | €4,311 | €26,126 | +€21,815 | +506% |
| Profit (loss) for the period | 9904 | €9,044 | €81,687 | +€72,643 | +803% |
| Profit (loss) for the period to be appropriated | 9905 | €9,044 | €81,687 | +€72,643 | +803% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.