FAÇON 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.
FAÇON CHOCOLAT
Largest movements
- Tangible fixed assets +€28,670
up €28,670 (+55.1%), from €52,063 to €80,734
of which Furniture and vehicles: +€15,132
- Intangible fixed assets -€14,209
down €14,209 (-33.7%), from €42,209 to €28,000
- Deferred charges and accrued income +€7,676
up €7,676 (+252%), from €3,051 to €10,728
- Stocks and contracts +€6,098
up €6,098 (+17.3%), from €35,249 to €41,347
- Receivables within one year +€3,970
up €3,970 (+194%), from €2,043 to €6,013
of which Other amounts receivable: +€4,470
- Debts after one year +€75,868
up €75,868 (+736%), from €10,310 to €86,178
- Profit (loss) carried forward -€27,475
down €27,475 (-40.6%), from €67,683 to €40,208
- Tax, wage and social debts -€14,342
down €14,342 (-25.4%), from €56,474 to €42,132
of which Taxes: -€21,699
- Trade debts -€5,535
down €5,535 (-15.0%), from €36,951 to €31,416
- Current portion of long-term debt +€5,250
up €5,250 (+16.5%), from €31,855 to €37,105
- Gross operating margin -€35,094
down €35,094 (-13.5%), from €259,911 to €224,817
- Taxes -€9,222
down €9,222 (-93.9%), from €9,821 to €598
- Depreciation +€8,826
up €8,826 (+40.7%), from €21,664 to €30,490
- Financial charges +€7,323
up €7,323 (+124%), from €5,923 to €13,246
- Staff costs +€5,510
up €5,510 (+2.7%), from €200,773 to €206,283
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 | €211,343 | €245,100 | +€33,757 | +16.0% |
| Fixed assets | 21/28 | €95,619 | €110,081 | +€14,461 | +15.1% |
| Intangible fixed assets | 21 | €42,209 | €28,000 | -€14,209 | -33.7% |
| Tangible fixed assets | 22/27 | €52,063 | €80,734 | +€28,670 | +55.1% |
| Plant, machinery and equipment | 23 | €47,635 | €61,173 | +€13,539 | +28.4% |
| Furniture and vehicles | 24 | €4,429 | €19,561 | +€15,132 | +342% |
| Financial fixed assets | 28 | €1,347 | €1,347 | = | 0.0% |
| Current assets | 29/58 | €115,724 | €135,019 | +€19,295 | +16.7% |
| Stocks and contracts in progress | 3 | €35,249 | €41,347 | +€6,098 | +17.3% |
| Stocks | 30/36 | €35,249 | €41,347 | +€6,098 | +17.3% |
| Amounts receivable within one year | 40/41 | €2,043 | €6,013 | +€3,970 | +194% |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €1,543 | €6,013 | +€4,470 | +290% |
| Cash at bank and in hand | 54/58 | €75,380 | €76,931 | +€1,551 | +2.1% |
| Deferred charges and accrued income | 490/1 | €3,051 | €10,728 | +€7,676 | +252% |
| Total equity and liabilities | 10/49 | €211,343 | €245,100 | +€33,757 | +16.0% |
| Equity | 10/15 | €75,743 | €48,268 | -€27,475 | -36.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,683 | €40,208 | -€27,475 | -40.6% |
| Amounts payable | 17/49 | €135,600 | €196,832 | +€61,232 | +45.2% |
| Amounts payable after more than one year | 17 | €10,310 | €86,178 | +€75,868 | +736% |
| Financial debts | 170/4 | €10,310 | €86,178 | +€75,868 | +736% |
| Amounts payable within one year | 42/48 | €125,280 | €110,653 | -€14,627 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €31,855 | €37,105 | +€5,250 | +16.5% |
| Trade debts | 44 | €36,951 | €31,416 | -€5,535 | -15.0% |
| Suppliers | 440/4 | €36,951 | €31,416 | -€5,535 | -15.0% |
| Taxes, remuneration and social security | 45 | €56,474 | €42,132 | -€14,342 | -25.4% |
| Taxes | 450/3 | €24,893 | €3,194 | -€21,699 | -87.2% |
| Remuneration and social security | 454/9 | €31,581 | €38,938 | +€7,357 | +23.3% |
| Accrued charges and deferred income | 492/3 | €10 | - | -€10 | |
| Non-recurring operating income | 76A | €100 | - | -€100 | |
| Remuneration, social security and pensions | 62 | €200,773 | €206,283 | +€5,510 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,664 | €30,490 | +€8,826 | +40.7% |
| Other operating charges | 640/8 | €1,883 | €1,720 | -€163 | -8.7% |
| Non-recurring operating charges | 66A | €1,234 | - | -€1,234 | |
| Gross operating margin | 9900 | €259,911 | €224,817 | -€35,094 | -13.5% |
| Operating profit (loss) | 9901 | €34,357 | -€13,676 | -€48,033 | |
| Financial income | 75/76B | €252 | €45 | -€207 | -82.3% |
| Recurring financial income | 75 | €252 | €45 | -€207 | -82.3% |
| Financial charges | 65/66B | €5,923 | €13,246 | +€7,323 | +124% |
| Recurring financial charges | 65 | €5,923 | €13,246 | +€7,323 | +124% |
| Profit (loss) for the period before taxes | 9903 | €28,686 | -€26,877 | -€55,563 | |
| Income taxes | 67/77 | €9,821 | €598 | -€9,222 | -93.9% |
| Profit (loss) for the period | 9904 | €18,866 | -€27,475 | -€46,341 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,866 | -€27,475 | -€46,341 |
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 16 October 2026 via checked.be.