KORAMIC CHOCOLATERIE: what changed
What changed
KORAMIC CHOCOLATERIE
NACE 68.321, Property management for co-owned buildings (syndics)
filed annual accounts (NBB)
Net result for the year
-€827,937
2024 · €1.3m-€2.1m
Equity
-€2.8m
2024 · -€2.0m-€827,937
Cash
€216,515
2024 · €9,808+€206,707
Balance sheet total
€5.3m
2024 · €9.5m-€4.2m
Largest movements
Assets
- Stocks and contracts -€4.5m
down €4.5m (-48.5%), from €9.2m to €4.7m
- Cash +€206,707
up €206,707 (+2,108%), from €9,808 to €216,515
mainly Stocks and contracts (+€4.5m) and Smaller working-capital items (+€9,206)
Equity and liabilities
- Debts after one year -€1.6m
down €1.6m (-17.0%), from €9.7m to €8.0m
- Current portion of long-term debt -€1.4m
no longer reported in 2025 (was €1.4m)
- Profit (loss) carried forward -€827,937
down €827,937 (-21.9%), from -€3.8m to -€4.6m
- Other debts -€197,243
down €197,243 (-97.4%), from €202,605 to €5,362
- Trade debts -€136,183
down €136,183 (-75.6%), from €180,097 to €43,914
Income statement
- Gross operating margin -€2.6m
down €2.6m, from €2.4m to -€122,451
- Financial charges -€441,535
down €441,535 (-54.0%), from €817,595 to €376,060
- Other operating charges -€273,687
down €273,687 (-94.0%), from €291,128 to €17,441
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
€1.3m
Gross operating margin
-€2.6m
Provisions
+€2,400
Other operating charges
+€273,687
Other operating items
-€313,287
Financial income
-€2,435
Financial charges
+€441,535
Taxes
+€18,667
Result 2025
-€827,937
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
+€3.3m
Investment
€0
Financing
-€3.0m
Cash 2024
€9,808
From operations (derived)
+€3.3m
Net result for the year
-€827,937
Stocks and contracts
+€4.5m
Receivables within one year
-€50,996
Smaller working-capital items
+€9,206
Trade debts
-€136,183
Tax, wage and social debts
-€20,011
Other debts
-€197,243
Financing
-€3.0m
Debts after one year
-€1.6m
Current portion of long-term debt
-€1.4m
Cash 2025
€216,515
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,496,932 | €5,267,423 | -€4.2m | -44.5% |
| Fixed assets | 21/28 | €4,550 | €4,550 | = | 0.0% |
| Financial fixed assets | 28 | €4,550 | €4,550 | = | 0.0% |
| Current assets | 29/58 | €9,492,382 | €5,262,873 | -€4.2m | -44.6% |
| Stocks and contracts in progress | 3 | €9,223,406 | €4,746,600 | -€4.5m | -48.5% |
| Stocks | 30/36 | €9,223,406 | €4,746,600 | -€4.5m | -48.5% |
| Amounts receivable within one year | 40/41 | €221,045 | €272,041 | +€50,996 | +23.1% |
| Trade receivables | 40 | €209,610 | €260,504 | +€50,894 | +24.3% |
| Other amounts receivable | 41 | €11,435 | €11,537 | +€102 | +0.9% |
| Cash at bank and in hand | 54/58 | €9,808 | €216,515 | +€206,707 | +2,108% |
| Deferred charges and accrued income | 490/1 | €38,123 | €27,717 | -€10,406 | -27.3% |
| Total equity and liabilities | 10/49 | €9,496,932 | €5,267,423 | -€4.2m | -44.5% |
| Equity | 10/15 | -€1,968,792 | -€2,796,729 | -€827,937 | -42.1% |
| Contributions | 10/11 | €1,395,000 | €1,395,000 | = | 0.0% |
| Capital | 10 | €1,395,000 | €1,395,000 | = | 0.0% |
| Issued capital | 100 | €1,395,000 | €1,395,000 | = | 0.0% |
| Reserves | 13 | €409,777 | €409,777 | = | 0.0% |
| Distributable reserves | 133 | €409,777 | €409,777 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,773,569 | -€4,601,506 | -€827,937 | -21.9% |
| Provisions and deferred taxes | 16 | €1,200 | - | -€1,200 | |
| Provisions for liabilities and charges | 160/5 | €1,200 | - | -€1,200 | |
| Other liabilities and charges | 164/5 | €1,200 | - | -€1,200 | |
| Amounts payable | 17/49 | €11,464,524 | €8,064,152 | -€3.4m | -29.7% |
| Amounts payable after more than one year | 17 | €9,658,977 | €8,012,995 | -€1.6m | -17.0% |
| Financial debts | 170/4 | €9,658,977 | €8,012,995 | -€1.6m | -17.0% |
| Amounts payable within one year | 42/48 | €1,805,547 | €51,157 | -€1.8m | -97.2% |
| Current portion of amounts payable after more than one year | 42 | €1,400,953 | - | -€1.4m | |
| Trade debts | 44 | €180,097 | €43,914 | -€136,183 | -75.6% |
| Suppliers | 440/4 | €180,097 | €43,914 | -€136,183 | -75.6% |
| Taxes, remuneration and social security | 45 | €21,892 | €1,881 | -€20,011 | -91.4% |
| Taxes | 450/3 | €21,892 | €1,881 | -€20,011 | -91.4% |
| Other amounts payable | 47/48 | €202,605 | €5,362 | -€197,243 | -97.4% |
| Non-recurring operating income | 76A | €78,290 | - | -€78,290 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,200 | -€1,200 | -€2,400 | |
| Other operating charges | 640/8 | €291,128 | €17,441 | -€273,687 | -94.0% |
| Non-recurring operating charges | 66A | - | €313,287 | +€313,287 | |
| Gross operating margin | 9900 | €2,431,890 | -€122,451 | -€2.6m | |
| Operating profit (loss) | 9901 | €2,139,562 | -€451,979 | -€2.6m | |
| Financial income | 75/76B | €2,435 | - | -€2,435 | |
| Recurring financial income | 75 | €2,435 | - | -€2,435 | |
| Financial charges | 65/66B | €817,595 | €376,060 | -€441,535 | -54.0% |
| Recurring financial charges | 65 | €817,595 | €376,060 | -€441,535 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €1,324,402 | -€828,039 | -€2.2m | |
| Income taxes | 67/77 | €18,565 | -€102 | -€18,667 | |
| Profit (loss) for the period | 9904 | €1,305,837 | -€827,937 | -€2.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,305,837 | -€827,937 | -€2.1m |
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.