Eclat Cacao: 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.
Eclat Cacao
Largest movements
- Tangible fixed assets -€13,768
down €13,768 (-46.4%), from €29,679 to €15,911
of which Plant, machinery and equipment: -€7,478
- Receivables within one year +€6,878
up €6,878 (+43.0%), from €15,988 to €22,866
of which Other amounts receivable: +€7,700
- Cash +€3,098
up €3,098 (+19.3%), from €16,051 to €19,149
mainly Other debts (+€19,862) and Depreciation (+€13,768)
- Reserves -€19,862
down €19,862 (-67.0%), from €29,660 to €9,798
- Other debts +€19,862
new in 2025: €19,862
- Profit (loss) carried forward +€8,675
up €8,675 (+47.4%), from -€18,294 to -€9,620
- Debts after one year -€4,574
no longer reported in 2025 (was €4,574)
- Trade debts -€3,182
down €3,182 (-29.3%), from €10,849 to €7,667
- Gross operating margin +€6,198
up €6,198 (+33.9%), from €18,308 to €24,506
- Taxes +€821
up €821 (+288%), from €285 to €1,106
- Financial income +€716
up €716 (+189%), from €379 to €1,095
- Other operating charges +€688
up €688 (+167%), from €412 to €1,099
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 | €64,574 | €60,782 | -€3,792 | -5.9% |
| Fixed assets | 21/28 | €32,535 | €18,767 | -€13,768 | -42.3% |
| Tangible fixed assets | 22/27 | €29,679 | €15,911 | -€13,768 | -46.4% |
| Plant, machinery and equipment | 23 | €9,467 | €1,989 | -€7,478 | -79.0% |
| Leasing and similar rights | 25 | €14,532 | €9,169 | -€5,363 | -36.9% |
| Other tangible fixed assets | 26 | €5,679 | €4,753 | -€926 | -16.3% |
| Financial fixed assets | 28 | €2,856 | €2,856 | = | 0.0% |
| Current assets | 29/58 | €32,039 | €42,015 | +€9,976 | +31.1% |
| Amounts receivable within one year | 40/41 | €15,988 | €22,866 | +€6,878 | +43.0% |
| Trade receivables | 40 | €3,413 | €2,591 | -€822 | -24.1% |
| Other amounts receivable | 41 | €12,575 | €20,275 | +€7,700 | +61.2% |
| Cash at bank and in hand | 54/58 | €16,051 | €19,149 | +€3,098 | +19.3% |
| Total equity and liabilities | 10/49 | €64,574 | €60,782 | -€3,792 | -5.9% |
| Equity | 10/15 | €31,366 | €20,178 | -€11,188 | -35.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €29,660 | €9,798 | -€19,862 | -67.0% |
| Distributable reserves | 133 | €29,660 | €9,798 | -€19,862 | -67.0% |
| Profit (loss) carried forward | 14 | -€18,294 | -€9,620 | +€8,675 | +47.4% |
| Amounts payable | 17/49 | €33,208 | €40,604 | +€7,396 | +22.3% |
| Amounts payable after more than one year | 17 | €4,574 | - | -€4,574 | |
| Financial debts | 170/4 | €4,574 | - | -€4,574 | |
| Amounts payable within one year | 42/48 | €27,685 | €40,604 | +€12,920 | +46.7% |
| Current portion of amounts payable after more than one year | 42 | €6,781 | €4,574 | -€2,208 | -32.6% |
| Trade debts | 44 | €10,849 | €7,667 | -€3,182 | -29.3% |
| Suppliers | 440/4 | €10,849 | €7,667 | -€3,182 | -29.3% |
| Taxes, remuneration and social security | 45 | €10,055 | €8,501 | -€1,554 | -15.5% |
| Taxes | 450/3 | €7,055 | €8,501 | +€1,446 | +20.5% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | - | €19,862 | +€19,862 | |
| Accrued charges and deferred income | 492/3 | €950 | - | -€950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,832 | €13,768 | -€64 | -0.5% |
| Other operating charges | 640/8 | €412 | €1,099 | +€688 | +167% |
| Gross operating margin | 9900 | €18,308 | €24,506 | +€6,198 | +33.9% |
| Operating profit (loss) | 9901 | €4,064 | €9,638 | +€5,574 | +137% |
| Financial income | 75/76B | €379 | €1,095 | +€716 | +189% |
| Recurring financial income | 75 | €379 | €1,095 | +€716 | +189% |
| Financial charges | 65/66B | €1,008 | €953 | -€56 | -5.5% |
| Recurring financial charges | 65 | €1,008 | €953 | -€56 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €3,435 | €9,781 | +€6,346 | +185% |
| Income taxes | 67/77 | €285 | €1,106 | +€821 | +288% |
| Profit (loss) for the period | 9904 | €3,150 | €8,675 | +€5,525 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €3,150 | €8,675 | +€5,525 | +175% |
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 28 October 2026 via checked.be.