Depla Chocolatier: 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.
Depla Chocolatier
Largest movements
- Cash +€147,941
up €147,941 (+49.3%), from €299,997 to €447,938
mainly Net result for the year (+€221,080) and Other debts (+€102,883)
- Receivables within one year -€44,609
down €44,609 (-14.5%), from €308,334 to €263,725
of which Other amounts receivable: -€58,288
- Stocks and contracts -€43,146
down €43,146 (-51.9%), from €83,146 to €40,000
- Tangible fixed assets -€18,617
down €18,617 (-10.8%), from €171,605 to €152,989
of which Land and buildings: -€18,481
- Other debts +€102,883
up €102,883 (+68.6%), from €150,000 to €252,883
- Debts after one year -€30,993
down €30,993 (-22.1%), from €140,067 to €109,074
- Reserves -€28,920
down €28,920 (-8.2%), from €353,983 to €325,062
of which Distributable reserves: -€28,920
- Trade debts -€19,158
down €19,158 (-16.2%), from €117,930 to €98,772
- Tax, wage and social debts +€17,341
up €17,341 (+26.1%), from €66,553 to €83,894
of which Taxes: +€14,436
- Gross operating margin -€56,938
down €56,938 (-8.8%), from €648,792 to €591,854
- Staff costs -€6,731
down €6,731 (-3.1%), from €216,340 to €209,609
- Taxes +€6,712
up €6,712 (+8.3%), from €80,433 to €87,146
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 | €883,089 | €919,548 | +€36,459 | +4.1% |
| Fixed assets | 21/28 | €181,605 | €157,989 | -€23,617 | -13.0% |
| Intangible fixed assets | 21 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Tangible fixed assets | 22/27 | €171,605 | €152,989 | -€18,617 | -10.8% |
| Land and buildings | 22 | €125,718 | €107,237 | -€18,481 | -14.7% |
| Plant, machinery and equipment | 23 | €37,108 | €31,343 | -€5,764 | -15.5% |
| Furniture and vehicles | 24 | €493 | €7,099 | +€6,605 | +1,339% |
| Other tangible fixed assets | 26 | €8,286 | €7,309 | -€977 | -11.8% |
| Current assets | 29/58 | €701,484 | €761,560 | +€60,076 | +8.6% |
| Stocks and contracts in progress | 3 | €83,146 | €40,000 | -€43,146 | -51.9% |
| Stocks | 30/36 | €83,146 | €40,000 | -€43,146 | -51.9% |
| Amounts receivable within one year | 40/41 | €308,334 | €263,725 | -€44,609 | -14.5% |
| Trade receivables | 40 | €249,994 | €263,673 | +€13,679 | +5.5% |
| Other amounts receivable | 41 | €58,340 | €52 | -€58,288 | -99.9% |
| Cash at bank and in hand | 54/58 | €299,997 | €447,938 | +€147,941 | +49.3% |
| Deferred charges and accrued income | 490/1 | €10,007 | €9,897 | -€111 | -1.1% |
| Total equity and liabilities | 10/49 | €883,089 | €919,548 | +€36,459 | +4.1% |
| Equity | 10/15 | €372,533 | €343,612 | -€28,920 | -7.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €353,983 | €325,062 | -€28,920 | -8.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €352,128 | €323,207 | -€28,920 | -8.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €510,557 | €575,936 | +€65,379 | +12.8% |
| Amounts payable after more than one year | 17 | €140,067 | €109,074 | -€30,993 | -22.1% |
| Financial debts | 170/4 | €140,067 | €109,074 | -€30,993 | -22.1% |
| Amounts payable within one year | 42/48 | €370,170 | €466,580 | +€96,411 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €35,687 | €31,031 | -€4,655 | -13.0% |
| Trade debts | 44 | €117,930 | €98,772 | -€19,158 | -16.2% |
| Suppliers | 440/4 | €117,930 | €98,772 | -€19,158 | -16.2% |
| Taxes, remuneration and social security | 45 | €66,553 | €83,894 | +€17,341 | +26.1% |
| Taxes | 450/3 | €46,488 | €60,924 | +€14,436 | +31.1% |
| Remuneration and social security | 454/9 | €20,065 | €22,970 | +€2,905 | +14.5% |
| Other amounts payable | 47/48 | €150,000 | €252,883 | +€102,883 | +68.6% |
| Accrued charges and deferred income | 492/3 | €320 | €282 | -€39 | -12.0% |
| Non-recurring operating income | 76A | €14,061 | €0 | -€14,061 | -100% |
| Remuneration, social security and pensions | 62 | €216,340 | €209,609 | -€6,731 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,687 | €43,005 | +€317 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€1,929 | -€1,929 | |
| Other operating charges | 640/8 | €14,137 | €20,271 | +€6,133 | +43.4% |
| Non-recurring operating charges | 66A | €15,740 | €0 | -€15,740 | -100% |
| Gross operating margin | 9900 | €648,792 | €591,854 | -€56,938 | -8.8% |
| Operating profit (loss) | 9901 | €359,887 | €320,899 | -€38,989 | -10.8% |
| Financial income | 75/76B | €3,349 | €4,207 | +€858 | +25.6% |
| Recurring financial income | 75 | €3,349 | €4,207 | +€858 | +25.6% |
| Financial charges | 65/66B | €15,476 | €16,880 | +€1,404 | +9.1% |
| Recurring financial charges | 65 | €15,476 | €16,880 | +€1,404 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €347,760 | €308,225 | -€39,535 | -11.4% |
| Income taxes | 67/77 | €80,433 | €87,146 | +€6,712 | +8.3% |
| Profit (loss) for the period | 9904 | €267,327 | €221,080 | -€46,247 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €267,327 | €221,080 | -€46,247 | -17.3% |
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 23 October 2026 via checked.be.