DOUCEUR CHOCOLAT: 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.
DOUCEUR CHOCOLAT
Largest movements
- Cash -€32,298
down €32,298 (-11.3%), from €285,254 to €252,955
mainly Contributions, distributions and other (-€140,000) and Current portion of long-term debt (-€4,286)
- Tangible fixed assets -€5,684
down €5,684 (-18.8%), from €30,161 to €24,477
of which Plant, machinery and equipment: -€3,144
- Profit (loss) carried forward -€80,369
down €80,369 (-58.5%), from €137,370 to €57,001
- Other debts +€38,603
up €38,603 (+44.3%), from €87,064 to €125,667
- Tax, wage and social debts +€9,374
up €9,374 (+24.4%), from €38,486 to €47,860
of which Taxes: +€8,873
- Current portion of long-term debt -€4,286
no longer reported in 2025 (was €4,286)
- Trade debts +€4,188
up €4,188 (+32.2%), from €12,998 to €17,186
- Gross operating margin +€17,122
up €17,122 (+12.5%), from €136,640 to €153,762
- Taxes +€3,469
up €3,469 (+28.1%), from €12,339 to €15,808
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 | €330,002 | €294,328 | -€35,674 | -10.8% |
| Fixed assets | 21/28 | €30,501 | €24,816 | -€5,684 | -18.6% |
| Tangible fixed assets | 22/27 | €30,161 | €24,477 | -€5,684 | -18.8% |
| Plant, machinery and equipment | 23 | €14,199 | €11,055 | -€3,144 | -22.1% |
| Other tangible fixed assets | 26 | €15,962 | €13,422 | -€2,540 | -15.9% |
| Financial fixed assets | 28 | €339 | €339 | = | 0.0% |
| Current assets | 29/58 | €299,501 | €269,511 | -€29,990 | -10.0% |
| Stocks and contracts in progress | 3 | €8,111 | €10,498 | +€2,387 | +29.4% |
| Stocks | 30/36 | €8,111 | €10,498 | +€2,387 | +29.4% |
| Amounts receivable within one year | 40/41 | €4,342 | €4,117 | -€225 | -5.2% |
| Trade receivables | 40 | €3,406 | €3,367 | -€39 | -1.1% |
| Other amounts receivable | 41 | €937 | €751 | -€186 | -19.8% |
| Cash at bank and in hand | 54/58 | €285,254 | €252,955 | -€32,298 | -11.3% |
| Deferred charges and accrued income | 490/1 | €1,795 | €1,940 | +€145 | +8.1% |
| Total equity and liabilities | 10/49 | €330,002 | €294,328 | -€35,674 | -10.8% |
| Equity | 10/15 | €183,810 | €100,894 | -€82,915 | -45.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €34,040 | €31,493 | -€2,547 | -7.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,180 | €29,633 | -€2,547 | -7.9% |
| Profit (loss) carried forward | 14 | €137,370 | €57,001 | -€80,369 | -58.5% |
| Provisions and deferred taxes | 16 | €3,357 | €2,721 | -€637 | -19.0% |
| Deferred taxes | 168 | €3,357 | €2,721 | -€637 | -19.0% |
| Amounts payable | 17/49 | €142,835 | €190,713 | +€47,878 | +33.5% |
| Amounts payable within one year | 42/48 | €142,835 | €190,713 | +€47,878 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €4,286 | - | -€4,286 | |
| Trade debts | 44 | €12,998 | €17,186 | +€4,188 | +32.2% |
| Suppliers | 440/4 | €12,998 | €17,186 | +€4,188 | +32.2% |
| Taxes, remuneration and social security | 45 | €38,486 | €47,860 | +€9,374 | +24.4% |
| Taxes | 450/3 | €23,427 | €32,300 | +€8,873 | +37.9% |
| Remuneration and social security | 454/9 | €15,059 | €15,559 | +€501 | +3.3% |
| Other amounts payable | 47/48 | €87,064 | €125,667 | +€38,603 | +44.3% |
| Remuneration, social security and pensions | 62 | €71,475 | €71,070 | -€405 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,747 | €5,684 | -€1,063 | -15.8% |
| Other operating charges | 640/8 | €1,108 | €2,081 | +€973 | +87.8% |
| Gross operating margin | 9900 | €136,640 | €153,762 | +€17,122 | +12.5% |
| Operating profit (loss) | 9901 | €57,309 | €74,926 | +€17,617 | +30.7% |
| Financial income | 75/76B | €55 | €52 | -€3 | -5.7% |
| Recurring financial income | 75 | €55 | €52 | -€3 | -5.7% |
| Financial charges | 65/66B | €2,511 | €2,722 | +€211 | +8.4% |
| Recurring financial charges | 65 | €2,511 | €2,722 | +€211 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €54,853 | €72,256 | +€17,403 | +31.7% |
| Transfer from deferred taxes | 780 | €637 | €637 | = | 0.0% |
| Income taxes | 67/77 | €12,339 | €15,808 | +€3,469 | +28.1% |
| Profit (loss) for the period | 9904 | €43,151 | €57,085 | +€13,934 | +32.3% |
| Transfer from tax-exempt reserves | 789 | €2,547 | €2,547 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,698 | €59,631 | +€13,934 | +30.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.