DH CHOCOL@: 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.
DH CHOCOL@
Largest movements
- Cash +€81,514
up €81,514 (+106%), from €76,698 to €158,212
mainly Depreciation (+€73,834) and Net result for the year (+€52,291)
- Tangible fixed assets -€68,554
down €68,554 (-20.9%), from €328,248 to €259,695
- Reserves +€52,291
up €52,291 (+25.4%), from €205,904 to €258,195
- Other debts -€20,342
down €20,342 (-12.5%), from €162,952 to €142,610
- Debts after one year -€14,483
down €14,483 (-42.9%), from €33,793 to €19,310
- Depreciation +€6,357
up €6,357 (+9.4%), from €67,476 to €73,834
- Staff costs -€5,959
down €5,959 (-8.4%), from €71,237 to €65,277
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 | €441,600 | €454,867 | +€13,267 | +3.0% |
| Fixed assets | 21/28 | €340,254 | €269,111 | -€71,144 | -20.9% |
| Intangible fixed assets | 21 | €12,006 | €9,416 | -€2,590 | -21.6% |
| Tangible fixed assets | 22/27 | €328,248 | €259,695 | -€68,554 | -20.9% |
| Land and buildings | 22 | €193,545 | €174,795 | -€18,750 | -9.7% |
| Plant, machinery and equipment | 23 | €89,975 | €61,999 | -€27,976 | -31.1% |
| Furniture and vehicles | 24 | €44,729 | €22,901 | -€21,828 | -48.8% |
| Current assets | 29/58 | €101,346 | €185,757 | +€84,411 | +83.3% |
| Stocks and contracts in progress | 3 | €7,190 | €7,248 | +€58 | +0.8% |
| Stocks | 30/36 | €7,190 | €7,248 | +€58 | +0.8% |
| Amounts receivable within one year | 40/41 | €17,457 | €20,296 | +€2,839 | +16.3% |
| Trade receivables | 40 | €1,202 | €5,411 | +€4,209 | +350% |
| Other amounts receivable | 41 | €16,255 | €14,885 | -€1,370 | -8.4% |
| Cash at bank and in hand | 54/58 | €76,698 | €158,212 | +€81,514 | +106% |
| Total equity and liabilities | 10/49 | €441,600 | €454,867 | +€13,267 | +3.0% |
| Equity | 10/15 | €206,904 | €259,195 | +€52,291 | +25.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €205,904 | €258,195 | +€52,291 | +25.4% |
| Distributable reserves | 133 | €205,904 | €258,195 | +€52,291 | +25.4% |
| Amounts payable | 17/49 | €234,696 | €195,673 | -€39,024 | -16.6% |
| Amounts payable after more than one year | 17 | €33,793 | €19,310 | -€14,483 | -42.9% |
| Financial debts | 170/4 | €33,793 | €19,310 | -€14,483 | -42.9% |
| Amounts payable within one year | 42/48 | €198,863 | €174,779 | -€24,084 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €14,483 | €14,483 | = | 0.0% |
| Trade debts | 44 | €13,551 | €9,592 | -€3,959 | -29.2% |
| Suppliers | 440/4 | €13,551 | €9,592 | -€3,959 | -29.2% |
| Taxes, remuneration and social security | 45 | €7,878 | €8,095 | +€217 | +2.8% |
| Taxes | 450/3 | €7,878 | €8,095 | +€217 | +2.8% |
| Other amounts payable | 47/48 | €162,952 | €142,610 | -€20,342 | -12.5% |
| Accrued charges and deferred income | 492/3 | €2,040 | €1,584 | -€456 | -22.4% |
| Remuneration, social security and pensions | 62 | €71,237 | €65,277 | -€5,959 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,476 | €73,834 | +€6,357 | +9.4% |
| Other operating charges | 640/8 | €3,253 | €3,139 | -€114 | -3.5% |
| Gross operating margin | 9900 | €218,570 | €217,393 | -€1,177 | -0.5% |
| Operating profit (loss) | 9901 | €76,603 | €75,143 | -€1,460 | -1.9% |
| Financial income | 75/76B | €809 | €148 | -€661 | -81.7% |
| Recurring financial income | 75 | €809 | €148 | -€661 | -81.7% |
| Financial charges | 65/66B | €1,064 | €891 | -€173 | -16.3% |
| Recurring financial charges | 65 | €1,064 | €891 | -€173 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €76,348 | €74,400 | -€1,948 | -2.6% |
| Income taxes | 67/77 | €21,175 | €22,109 | +€934 | +4.4% |
| Profit (loss) for the period | 9904 | €55,173 | €52,291 | -€2,882 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,173 | €52,291 | -€2,882 | -5.2% |
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.