EMOTIONS 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.
EMOTIONS CHOCOLAT
Largest movements
- Receivables within one year -€2,615
no longer reported in 2025 (was €2,615)
- Stocks and contracts -€732
down €732 (-16.0%), from €4,572 to €3,840
- Tangible fixed assets -€306
down €306 (-52.2%), from €585 to €280
of which Other tangible fixed assets: -€209
- Cash +€179
up €179 (+58.9%), from €304 to €483
mainly Other debts (+€8,614) and Receivables within one year (+€2,615)
- Profit (loss) carried forward -€14,984
down €14,984 (-13.7%), from -€109,314 to -€124,298
- Other debts +€8,614
up €8,614 (+51.6%), from €16,709 to €25,323
- Accrued charges and deferred income +€1,742
new in 2025: €1,742
- Trade debts +€932
new in 2025: €932
- Tax, wage and social debts +€223
up €223 (+32.8%), from €681 to €905
- Gross operating margin -€13,886
down €13,886, from €1,001 to -€12,885
- Financial charges +€1,183
up €1,183 (+910%), from €130 to €1,313
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 | €8,076 | €4,603 | -€3,473 | -43.0% |
| Fixed assets | 21/28 | €585 | €280 | -€306 | -52.2% |
| Tangible fixed assets | 22/27 | €585 | €280 | -€306 | -52.2% |
| Plant, machinery and equipment | 23 | €97 | - | -€97 | |
| Other tangible fixed assets | 26 | €488 | €280 | -€209 | -42.7% |
| Current assets | 29/58 | €7,491 | €4,323 | -€3,168 | -42.3% |
| Stocks and contracts in progress | 3 | €4,572 | €3,840 | -€732 | -16.0% |
| Stocks | 30/36 | €4,572 | €3,840 | -€732 | -16.0% |
| Amounts receivable within one year | 40/41 | €2,615 | - | -€2,615 | |
| Trade receivables | 40 | €2,615 | - | -€2,615 | |
| Cash at bank and in hand | 54/58 | €304 | €483 | +€179 | +58.9% |
| Total equity and liabilities | 10/49 | €8,076 | €4,603 | -€3,473 | -43.0% |
| Equity | 10/15 | -€9,314 | -€24,298 | -€14,984 | -161% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,314 | -€124,298 | -€14,984 | -13.7% |
| Amounts payable | 17/49 | €17,390 | €28,901 | +€11,511 | +66.2% |
| Amounts payable within one year | 42/48 | €17,390 | €27,159 | +€9,769 | +56.2% |
| Trade debts | 44 | - | €932 | +€932 | |
| Suppliers | 440/4 | - | €932 | +€932 | |
| Taxes, remuneration and social security | 45 | €681 | €905 | +€223 | +32.8% |
| Taxes | 450/3 | €681 | €905 | +€223 | +32.8% |
| Other amounts payable | 47/48 | €16,709 | €25,323 | +€8,614 | +51.6% |
| Accrued charges and deferred income | 492/3 | - | €1,742 | +€1,742 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €306 | -€3 | -0.9% |
| Other operating charges | 640/8 | €407 | €482 | +€75 | +18.4% |
| Gross operating margin | 9900 | €1,001 | -€12,885 | -€13,886 | |
| Operating profit (loss) | 9901 | €286 | -€13,672 | -€13,958 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +500% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +500% |
| Financial charges | 65/66B | €130 | €1,313 | +€1,183 | +910% |
| Recurring financial charges | 65 | €130 | €1,313 | +€1,183 | +910% |
| Profit (loss) for the period before taxes | 9903 | €156 | -€14,984 | -€15,140 | |
| Profit (loss) for the period | 9904 | €156 | -€14,984 | -€15,140 | |
| Profit (loss) for the period to be appropriated | 9905 | €156 | -€14,984 | -€15,140 |
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 28 October 2026 via checked.be.