HET CHOCOLADEHUIS: 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.
HET CHOCOLADEHUIS
Largest movements
- Cash +€95,123
up €95,123 (+24.3%), from €390,884 to €486,007
mainly Net result for the year (+€165,799) and Depreciation (+€18,662)
- Tangible fixed assets -€18,662
down €18,662 (-33.8%), from €55,291 to €36,629
of which Furniture and vehicles: -€9,852
- Reserves +€165,799
up €165,799 (+24.9%), from €665,150 to €830,949
of which Distributable reserves: +€165,799
- Other debts -€77,852
down €77,852 (-100%), from €77,852 to €0
- Tax, wage and social debts -€25,546
down €25,546 (-42.0%), from €60,803 to €35,258
of which Taxes: -€22,357
- Trade debts +€13,346
up €13,346 (+66.2%), from €20,150 to €33,495
- Gross operating margin -€41,646
down €41,646 (-11.1%), from €376,040 to €334,394
- Taxes -€13,647
down €13,647 (-15.2%), from €89,675 to €76,028
- Staff costs -€12,973
down €12,973 (-13.5%), from €96,257 to €83,283
- Financial income -€8,232
down €8,232 (-36.5%), from €22,540 to €14,308
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 | €843,537 | €918,366 | +€74,829 | +8.9% |
| Fixed assets | 21/28 | €55,291 | €36,629 | -€18,662 | -33.8% |
| Tangible fixed assets | 22/27 | €55,291 | €36,629 | -€18,662 | -33.8% |
| Land and buildings | 22 | €6,732 | €5,116 | -€1,616 | -24.0% |
| Plant, machinery and equipment | 23 | €9,703 | €2,509 | -€7,194 | -74.1% |
| Furniture and vehicles | 24 | €38,856 | €29,004 | -€9,852 | -25.4% |
| Current assets | 29/58 | €788,246 | €881,737 | +€93,491 | +11.9% |
| Stocks and contracts in progress | 3 | €38,864 | €30,008 | -€8,856 | -22.8% |
| Stocks | 30/36 | €38,864 | €30,008 | -€8,856 | -22.8% |
| Amounts receivable within one year | 40/41 | €46,322 | €53,604 | +€7,282 | +15.7% |
| Trade receivables | 40 | €30,286 | €33,349 | +€3,063 | +10.1% |
| Other amounts receivable | 41 | €16,036 | €20,255 | +€4,219 | +26.3% |
| Current investments | 50/53 | €308,064 | €308,604 | +€540 | +0.2% |
| Cash at bank and in hand | 54/58 | €390,884 | €486,007 | +€95,123 | +24.3% |
| Deferred charges and accrued income | 490/1 | €4,112 | €3,513 | -€599 | -14.6% |
| Total equity and liabilities | 10/49 | €843,537 | €918,366 | +€74,829 | +8.9% |
| Equity | 10/15 | €683,814 | €849,613 | +€165,799 | +24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €665,150 | €830,949 | +€165,799 | +24.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €663,290 | €829,089 | +€165,799 | +25.0% |
| Profit (loss) carried forward | 14 | €64 | €64 | = | 0.0% |
| Amounts payable | 17/49 | €159,723 | €68,753 | -€90,970 | -57.0% |
| Amounts payable within one year | 42/48 | €158,805 | €68,753 | -€90,052 | -56.7% |
| Trade debts | 44 | €20,150 | €33,495 | +€13,346 | +66.2% |
| Suppliers | 440/4 | €20,150 | €33,495 | +€13,346 | +66.2% |
| Taxes, remuneration and social security | 45 | €60,803 | €35,258 | -€25,546 | -42.0% |
| Taxes | 450/3 | €44,854 | €22,497 | -€22,357 | -49.8% |
| Remuneration and social security | 454/9 | €15,949 | €12,760 | -€3,189 | -20.0% |
| Other amounts payable | 47/48 | €77,852 | €0 | -€77,852 | -100% |
| Accrued charges and deferred income | 492/3 | €917 | €0 | -€917 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €96,257 | €83,283 | -€12,973 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,230 | €18,662 | -€2,568 | -12.1% |
| Other operating charges | 640/8 | €1,442 | €1,284 | -€158 | -10.9% |
| Gross operating margin | 9900 | €376,040 | €334,394 | -€41,646 | -11.1% |
| Operating profit (loss) | 9901 | €257,112 | €231,165 | -€25,947 | -10.1% |
| Financial income | 75/76B | €22,540 | €14,308 | -€8,232 | -36.5% |
| Recurring financial income | 75 | €22,540 | €14,308 | -€8,232 | -36.5% |
| Financial charges | 65/66B | €4,231 | €3,646 | -€585 | -13.8% |
| Recurring financial charges | 65 | €4,231 | €3,646 | -€585 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €275,421 | €241,827 | -€33,594 | -12.2% |
| Income taxes | 67/77 | €89,675 | €76,028 | -€13,647 | -15.2% |
| Profit (loss) for the period | 9904 | €185,746 | €165,799 | -€19,948 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €185,746 | €165,799 | -€19,948 | -10.7% |
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 20 October 2026 via checked.be.