FALCON CHOCOLAIT: 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.
FALCON CHOCOLAIT
Largest movements
- Cash +€14,300
up €14,300 (+28.1%), from €50,883 to €65,183
mainly Net result for the year (+€45,357) and Trade debts (+€6,642)
- Tangible fixed assets +€3,316
new in 2025: €3,316
of which Plant, machinery and equipment: +€2,705
- Reserves +€28,000
new in 2025: €28,000
- Profit (loss) carried forward -€17,937
down €17,937 (-96.6%), from €18,561 to €624
- Other debts -€6,689
down €6,689 (-46.1%), from €14,523 to €7,834
- Trade debts +€6,642
up €6,642 (+93.3%), from €7,116 to €13,758
- Current portion of long-term debt +€4,500
up €4,500 (+45.0%), from €10,000 to €14,500
- Gross operating margin +€19,912
up €19,912 (+22.9%), from €86,909 to €106,821
- Taxes +€7,181
up €7,181 (+53.5%), from €13,431 to €20,612
- Staff costs +€5,864
up €5,864 (+21.7%), from €27,073 to €32,937
- Financial charges +€1,683
up €1,683 (+48.7%), from €3,454 to €5,136
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 | €66,418 | €85,020 | +€18,602 | +28.0% |
| Fixed assets | 21/28 | - | €3,316 | +€3,316 | |
| Tangible fixed assets | 22/27 | - | €3,316 | +€3,316 | |
| Plant, machinery and equipment | 23 | - | €2,705 | +€2,705 | |
| Furniture and vehicles | 24 | - | €611 | +€611 | |
| Current assets | 29/58 | €66,418 | €81,704 | +€15,286 | +23.0% |
| Stocks and contracts in progress | 3 | €5,308 | €5,463 | +€154 | +2.9% |
| Stocks | 30/36 | €5,308 | €5,463 | +€154 | +2.9% |
| Amounts receivable within one year | 40/41 | €8,715 | €9,130 | +€416 | +4.8% |
| Trade receivables | 40 | €3,106 | €5,454 | +€2,348 | +75.6% |
| Other amounts receivable | 41 | €5,609 | €3,676 | -€1,933 | -34.5% |
| Cash at bank and in hand | 54/58 | €50,883 | €65,183 | +€14,300 | +28.1% |
| Deferred charges and accrued income | 490/1 | €1,511 | €1,928 | +€417 | +27.6% |
| Total equity and liabilities | 10/49 | €66,418 | €85,020 | +€18,602 | +28.0% |
| Equity | 10/15 | €23,561 | €33,624 | +€10,063 | +42.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €28,000 | +€28,000 | |
| Distributable reserves | 133 | - | €28,000 | +€28,000 | |
| Profit (loss) carried forward | 14 | €18,561 | €624 | -€17,937 | -96.6% |
| Amounts payable | 17/49 | €42,856 | €51,396 | +€8,539 | +19.9% |
| Amounts payable within one year | 42/48 | €42,849 | €51,387 | +€8,538 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €14,500 | +€4,500 | +45.0% |
| Trade debts | 44 | €7,116 | €13,758 | +€6,642 | +93.3% |
| Suppliers | 440/4 | €7,116 | €13,758 | +€6,642 | +93.3% |
| Taxes, remuneration and social security | 45 | €11,210 | €15,295 | +€4,085 | +36.4% |
| Taxes | 450/3 | €5,609 | €11,079 | +€5,470 | +97.5% |
| Remuneration and social security | 454/9 | €5,601 | €4,216 | -€1,385 | -24.7% |
| Other amounts payable | 47/48 | €14,523 | €7,834 | -€6,689 | -46.1% |
| Accrued charges and deferred income | 492/3 | €8 | €9 | +€1 | +11.6% |
| Remuneration, social security and pensions | 62 | €27,073 | €32,937 | +€5,864 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €636 | +€636 | |
| Other operating charges | 640/8 | €1,822 | €2,142 | +€320 | +17.6% |
| Non-recurring operating charges | 66A | €3,344 | €0 | -€3,344 | -100% |
| Gross operating margin | 9900 | €86,909 | €106,821 | +€19,912 | +22.9% |
| Operating profit (loss) | 9901 | €54,670 | €71,105 | +€16,436 | +30.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,454 | €5,136 | +€1,683 | +48.7% |
| Recurring financial charges | 65 | €3,454 | €5,136 | +€1,683 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €51,216 | €65,969 | +€14,753 | +28.8% |
| Income taxes | 67/77 | €13,431 | €20,612 | +€7,181 | +53.5% |
| Profit (loss) for the period | 9904 | €37,785 | €45,357 | +€7,572 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,785 | €45,357 | +€7,572 | +20.0% |
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 24 October 2026 via checked.be.