IRSI CHOCOLATIER: what changed
What changed
IRSI CHOCOLATIER
NACE 10.820, Manufacture of cocoa, chocolate and sugar confectionery
filed annual accounts (NBB)
Net result for the year
-€1,259
2024 · €4,389-€5,648
Equity
€502,257
2024 · €503,516-€1,259
Cash
€19,410
2024 · €15,460+€3,950
Balance sheet total
€628,493
2024 · €600,838+€27,655
Largest movements
Assets
- Receivables within one year +€24,566
up €24,566 (+36.2%), from €67,827 to €92,393
of which Trade receivables: +€26,751
- Tangible fixed assets -€8,660
down €8,660 (-7.1%), from €121,462 to €112,803
- Stocks and contracts +€6,802
up €6,802 (+22.3%), from €30,518 to €37,320
Equity and liabilities
- Debts after one year +€17,169
new in 2025: €17,169
- Current portion of long-term debt -€13,578
down €13,578 (-54.3%), from €25,000 to €11,422
- Other debts +€10,668
up €10,668 (+9,276%), from €115 to €10,783
- Trade debts +€9,393
up €9,393 (+15.2%), from €61,857 to €71,250
Income statement
- Staff costs -€56,258
down €56,258 (-60.7%), from €92,658 to €36,400
- Gross operating margin -€49,847
down €49,847 (-50.3%), from €99,072 to €49,225
- Financial income -€4,983
down €4,983 (-38.0%), from €13,106 to €8,123
- Taxes +€4,466
up €4,466, from -€1,772 to €2,694
- Depreciation +€2,965
up €2,965 (+31.3%), from €9,475 to €12,440
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,389
Gross operating margin
-€49,847
Staff costs
+€56,258
Depreciation
-€2,965
Other operating charges
-€118
Other operating items
+€1,680
Financial income
-€4,983
Financial charges
-€1,207
Taxes
-€4,466
Result 2025
-€1,259
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€4,139
Investment
-€3,780
Financing
+€3,591
Cash 2024
€15,460
From operations (derived)
+€4,139
Net result for the year
-€1,259
Depreciation
+€12,440
Smaller working-capital items
+€44
Stocks and contracts
-€6,802
Receivables within one year
-€24,566
Deferred charges and accrued income
-€996
Trade debts
+€9,393
Tax, wage and social debts
+€5,219
Other debts
+€10,668
Investment (derived)
-€3,780
Investment in fixed assets (net)
-€3,780
Financing
+€3,591
Debts after one year
+€17,169
Current portion of long-term debt
-€13,578
Contributions, distributions and other
+€0
Cash 2025
€19,410
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €600,838 | €628,493 | +€27,655 | +4.6% |
| Fixed assets | 21/28 | €121,462 | €112,803 | -€8,660 | -7.1% |
| Tangible fixed assets | 22/27 | €121,462 | €112,803 | -€8,660 | -7.1% |
| Land and buildings | 22 | €95,472 | €93,177 | -€2,295 | -2.4% |
| Plant, machinery and equipment | 23 | €15,750 | €13,066 | -€2,684 | -17.0% |
| Furniture and vehicles | 24 | €10,240 | €6,559 | -€3,681 | -35.9% |
| Current assets | 29/58 | €479,376 | €515,691 | +€36,315 | +7.6% |
| Amounts receivable after more than one year | 29 | €365,571 | €365,571 | -€0 | 0.0% |
| Trade receivables | 290 | €365,571 | - | -€365,571 | |
| Other amounts receivable | 291 | - | €365,571 | +€365,571 | |
| Stocks and contracts in progress | 3 | €30,518 | €37,320 | +€6,802 | +22.3% |
| Stocks | 30/36 | €30,518 | €37,320 | +€6,802 | +22.3% |
| Amounts receivable within one year | 40/41 | €67,827 | €92,393 | +€24,566 | +36.2% |
| Trade receivables | 40 | €65,549 | €92,300 | +€26,751 | +40.8% |
| Other amounts receivable | 41 | €2,278 | €93 | -€2,185 | -95.9% |
| Cash at bank and in hand | 54/58 | €15,460 | €19,410 | +€3,950 | +25.6% |
| Deferred charges and accrued income | 490/1 | - | €996 | +€996 | |
| Total equity and liabilities | 10/49 | €600,838 | €628,493 | +€27,655 | +4.6% |
| Equity | 10/15 | €503,516 | €502,257 | -€1,259 | -0.2% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €438,372 | €438,373 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €7,232 | €7,232 | +€0 | 0.0% |
| Legal reserve | 130 | €7,232 | €7,232 | +€0 | 0.0% |
| Distributable reserves | 133 | €431,140 | €431,140 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €2,644 | €1,385 | -€1,259 | -47.6% |
| Amounts payable | 17/49 | €97,322 | €126,236 | +€28,914 | +29.7% |
| Amounts payable after more than one year | 17 | - | €17,169 | +€17,169 | |
| Financial debts | 170/4 | - | €17,169 | +€17,169 | |
| Amounts payable within one year | 42/48 | €97,322 | €109,023 | +€11,701 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €11,422 | -€13,578 | -54.3% |
| Trade debts | 44 | €61,857 | €71,250 | +€9,393 | +15.2% |
| Suppliers | 440/4 | €61,857 | €71,250 | +€9,393 | +15.2% |
| Taxes, remuneration and social security | 45 | €10,350 | €15,569 | +€5,219 | +50.4% |
| Taxes | 450/3 | €3,386 | €11,394 | +€8,008 | +237% |
| Remuneration and social security | 454/9 | €6,964 | €4,174 | -€2,790 | -40.1% |
| Other amounts payable | 47/48 | €115 | €10,783 | +€10,668 | +9,276% |
| Accrued charges and deferred income | 492/3 | - | €44 | +€44 | |
| Remuneration, social security and pensions | 62 | €92,658 | €36,400 | -€56,258 | -60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,475 | €12,440 | +€2,965 | +31.3% |
| Other operating charges | 640/8 | €4,525 | €4,643 | +€118 | +2.6% |
| Non-recurring operating charges | 66A | €1,680 | €0 | -€1,680 | -100% |
| Gross operating margin | 9900 | €99,072 | €49,225 | -€49,847 | -50.3% |
| Operating profit (loss) | 9901 | -€9,266 | -€4,258 | +€5,008 | +54.1% |
| Financial income | 75/76B | €13,106 | €8,123 | -€4,983 | -38.0% |
| Recurring financial income | 75 | €13,106 | €8,123 | -€4,983 | -38.0% |
| Financial charges | 65/66B | €1,223 | €2,430 | +€1,207 | +98.7% |
| Recurring financial charges | 65 | €1,223 | €2,430 | +€1,207 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €2,617 | €1,435 | -€1,182 | -45.2% |
| Income taxes | 67/77 | -€1,772 | €2,694 | +€4,466 | |
| Profit (loss) for the period | 9904 | €4,389 | -€1,259 | -€5,648 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,389 | -€1,259 | -€5,648 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.