FAIRY CHOCOLATES: 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.
FAIRY CHOCOLATES
Largest movements
- Receivables within one year +€4,226
up €4,226 (+217%), from €1,949 to €6,174
of which Trade receivables: +€6,128
- Short-term financial debts +€5,403
up €5,403 (+26.6%), from €20,282 to €25,685
- Other debts -€3,949
down €3,949 (-73.5%), from €5,371 to €1,421
- Profit (loss) carried forward +€3,888
up €3,888 (+6.0%), from -€64,780 to -€60,892
- Trade debts -€1,602
down €1,602 (-20.7%), from €7,723 to €6,122
- Gross operating margin -€17,713
down €17,713 (-67.2%), from €26,371 to €8,658
- Financial charges -€2,486
down €2,486 (-38.9%), from €6,395 to €3,909
- Other operating charges -€639
down €639 (-47.0%), from €1,359 to €720
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,890 | €102,804 | +€3,914 | +4.0% |
| Fixed assets | 21/28 | €311 | €96 | -€215 | -69.2% |
| Tangible fixed assets | 22/27 | €311 | €96 | -€215 | -69.2% |
| Plant, machinery and equipment | 23 | €311 | €96 | -€215 | -69.2% |
| Current assets | 29/58 | €98,580 | €102,708 | +€4,129 | +4.2% |
| Stocks and contracts in progress | 3 | €96,249 | €96,152 | -€97 | -0.1% |
| Stocks | 30/36 | €96,249 | €96,152 | -€97 | -0.1% |
| Amounts receivable within one year | 40/41 | €1,949 | €6,174 | +€4,226 | +217% |
| Trade receivables | 40 | €0 | €6,128 | +€6,128 | |
| Other amounts receivable | 41 | €1,949 | €47 | -€1,902 | -97.6% |
| Deferred charges and accrued income | 490/1 | €382 | €382 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €98,890 | €102,804 | +€3,914 | +4.0% |
| Equity | 10/15 | -€46,180 | -€42,292 | +€3,888 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,780 | -€60,892 | +€3,888 | +6.0% |
| Amounts payable | 17/49 | €145,071 | €145,096 | +€26 | 0.0% |
| Amounts payable after more than one year | 17 | €110,500 | €110,500 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €110,500 | €110,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,571 | €34,449 | -€122 | -0.4% |
| Financial debts | 43 | €20,282 | €25,685 | +€5,403 | +26.6% |
| Credit institutions | 430/8 | €20,282 | €25,685 | +€5,403 | +26.6% |
| Trade debts | 44 | €7,723 | €6,122 | -€1,602 | -20.7% |
| Suppliers | 440/4 | €7,723 | €6,122 | -€1,602 | -20.7% |
| Taxes, remuneration and social security | 45 | €1,195 | €1,221 | +€26 | +2.2% |
| Taxes | 450/3 | €1,195 | €1,221 | +€26 | +2.2% |
| Other amounts payable | 47/48 | €5,371 | €1,421 | -€3,949 | -73.5% |
| Accrued charges and deferred income | 492/3 | - | €148 | +€148 | |
| Non-recurring operating income | 76A | €49,549 | €0 | -€49,549 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | €215 | -€108 | -33.3% |
| Other operating charges | 640/8 | €1,359 | €720 | -€639 | -47.0% |
| Gross operating margin | 9900 | €26,371 | €8,658 | -€17,713 | -67.2% |
| Operating profit (loss) | 9901 | €24,690 | €7,724 | -€16,966 | -68.7% |
| Financial income | 75/76B | €0 | €73 | +€73 | |
| Recurring financial income | 75 | €0 | €73 | +€73 | |
| Financial charges | 65/66B | €6,395 | €3,909 | -€2,486 | -38.9% |
| Recurring financial charges | 65 | €6,395 | €3,909 | -€2,486 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €18,295 | €3,888 | -€14,406 | -78.7% |
| Profit (loss) for the period | 9904 | €18,295 | €3,888 | -€14,406 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,295 | €3,888 | -€14,406 | -78.7% |
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 27 October 2026 via checked.be.