HET CHOCOLADEHUISJE: 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 CHOCOLADEHUISJE
Largest movements
- Tangible fixed assets -€9,993
down €9,993 (-13.1%), from €76,147 to €66,155
- Cash -€9,218
down €9,218 (-73.2%), from €12,591 to €3,373
mainly Receivables within one year (-€9,174) and Debts after one year (-€8,705)
- Receivables within one year +€9,174
up €9,174 (+35.7%), from €25,691 to €34,865
of which Trade receivables: +€6,810
- Debts after one year -€8,705
down €8,705 (-21.4%), from €40,604 to €31,900
- Current portion of long-term debt -€3,779
down €3,779 (-32.7%), from €11,562 to €7,783
- Trade debts +€2,910
up €2,910 (+6,718%), from €43 to €2,953
- Gross operating margin +€13,938
up €13,938 (+110%), from €12,684 to €26,622
- Financial charges +€2,535
up €2,535 (+58.5%), from €4,335 to €6,870
- Depreciation +€1,466
up €1,466 (+13.3%), from €11,010 to €12,476
- Staff costs -€1,050
down €1,050 (-19.9%), from €5,267 to €4,217
- Taxes +€684
up €684 (+155%), from €440 to €1,124
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 | €124,637 | €114,640 | -€9,998 | -8.0% |
| Fixed assets | 21/28 | €76,147 | €66,155 | -€9,993 | -13.1% |
| Tangible fixed assets | 22/27 | €76,147 | €66,155 | -€9,993 | -13.1% |
| Land and buildings | 22 | €51,777 | €47,181 | -€4,596 | -8.9% |
| Plant, machinery and equipment | 23 | €8,641 | €6,720 | -€1,921 | -22.2% |
| Furniture and vehicles | 24 | €15,729 | €12,253 | -€3,476 | -22.1% |
| Current assets | 29/58 | €48,490 | €48,485 | -€5 | 0.0% |
| Stocks and contracts in progress | 3 | €9,197 | €9,000 | -€197 | -2.1% |
| Stocks | 30/36 | €9,197 | €9,000 | -€197 | -2.1% |
| Amounts receivable within one year | 40/41 | €25,691 | €34,865 | +€9,174 | +35.7% |
| Trade receivables | 40 | €5,959 | €12,769 | +€6,810 | +114% |
| Other amounts receivable | 41 | €19,731 | €22,096 | +€2,364 | +12.0% |
| Cash at bank and in hand | 54/58 | €12,591 | €3,373 | -€9,218 | -73.2% |
| Deferred charges and accrued income | 490/1 | €1,012 | €1,248 | +€236 | +23.3% |
| Total equity and liabilities | 10/49 | €124,637 | €114,640 | -€9,998 | -8.0% |
| Equity | 10/15 | €69,355 | €69,371 | +€16 | 0.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €66,946 | €66,946 | = | 0.0% |
| Distributable reserves | 133 | €66,946 | €66,946 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,091 | -€10,076 | +€16 | +0.2% |
| Amounts payable | 17/49 | €55,282 | €45,269 | -€10,013 | -18.1% |
| Amounts payable after more than one year | 17 | €40,604 | €31,900 | -€8,705 | -21.4% |
| Financial debts | 170/4 | €40,604 | €31,900 | -€8,705 | -21.4% |
| Amounts payable within one year | 42/48 | €14,228 | €13,370 | -€859 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €11,562 | €7,783 | -€3,779 | -32.7% |
| Trade debts | 44 | €43 | €2,953 | +€2,910 | +6,718% |
| Suppliers | 440/4 | €43 | €2,953 | +€2,910 | +6,718% |
| Taxes, remuneration and social security | 45 | €2,623 | €2,633 | +€10 | +0.4% |
| Taxes | 450/3 | €2,436 | €2,436 | = | 0.0% |
| Remuneration and social security | 454/9 | €187 | €197 | +€10 | +5.3% |
| Accrued charges and deferred income | 492/3 | €450 | €0 | -€450 | -100% |
| Remuneration, social security and pensions | 62 | €5,267 | €4,217 | -€1,050 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,010 | €12,476 | +€1,466 | +13.3% |
| Other operating charges | 640/8 | €2,003 | €2,497 | +€494 | +24.7% |
| Gross operating margin | 9900 | €12,684 | €26,622 | +€13,938 | +110% |
| Operating profit (loss) | 9901 | -€5,596 | €7,432 | +€13,028 | |
| Financial income | 75/76B | €280 | €577 | +€298 | +107% |
| Recurring financial income | 75 | €280 | €577 | +€298 | +107% |
| Financial charges | 65/66B | €4,335 | €6,870 | +€2,535 | +58.5% |
| Recurring financial charges | 65 | €4,335 | €6,870 | +€2,535 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,651 | €1,140 | +€10,791 | |
| Income taxes | 67/77 | €440 | €1,124 | +€684 | +155% |
| Profit (loss) for the period | 9904 | -€10,091 | €16 | +€10,107 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,091 | €16 | +€10,107 |
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 19 October 2026 via checked.be.