LA PAUSE CHOCOLAT THE: 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.
LA PAUSE CHOCOLAT THE
Largest movements
- Tangible fixed assets -€172,563
down €172,563 (-11.1%), from €1.6m to €1.4m
- Cash +€128,911
up €128,911 (+124%), from €103,575 to €232,486
mainly Depreciation (+€251,173) and Trade debts (+€38,661)
- Stocks and contracts +€70,216
up €70,216 (+36.2%), from €194,060 to €264,276
- Receivables within one year -€20,645
down €20,645 (-17.1%), from €120,684 to €100,039
of which Trade receivables: -€29,230
- Trade debts +€38,661
up €38,661 (+62.0%), from €62,348 to €101,009
- Debts after one year -€38,023
down €38,023 (-3.3%), from €1.2m to €1.1m
- Tax, wage and social debts +€23,506
up €23,506 (+22.3%), from €105,454 to €128,960
of which Taxes: +€18,983
- Reserves -€20,307
down €20,307 (-4.5%), from €451,983 to €431,675
- Staff costs +€148,979
up €148,979 (+30.2%), from €493,949 to €642,929
- Gross operating margin +€144,229
up €144,229 (+18.7%), from €769,660 to €913,889
- Depreciation +€17,234
up €17,234 (+7.4%), from €233,939 to €251,173
- Financial income +€11,479
up €11,479 (+32.1%), from €35,724 to €47,203
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 | €2,015,051 | €2,010,981 | -€4,070 | -0.2% |
| Fixed assets | 21/28 | €1,595,038 | €1,413,824 | -€181,214 | -11.4% |
| Intangible fixed assets | 21 | €38,904 | €30,254 | -€8,651 | -22.2% |
| Tangible fixed assets | 22/27 | €1,555,396 | €1,382,834 | -€172,563 | -11.1% |
| Land and buildings | 22 | €1,031,739 | €1,005,538 | -€26,201 | -2.5% |
| Plant, machinery and equipment | 23 | €236,065 | €186,530 | -€49,534 | -21.0% |
| Furniture and vehicles | 24 | €121,463 | €61,626 | -€59,836 | -49.3% |
| Leasing and similar rights | 25 | €132,275 | €101,887 | -€30,388 | -23.0% |
| Other tangible fixed assets | 26 | €33,855 | €27,252 | -€6,603 | -19.5% |
| Financial fixed assets | 28 | €737 | €737 | = | 0.0% |
| Current assets | 29/58 | €420,014 | €597,157 | +€177,144 | +42.2% |
| Stocks and contracts in progress | 3 | €194,060 | €264,276 | +€70,216 | +36.2% |
| Stocks | 30/36 | €194,060 | €264,276 | +€70,216 | +36.2% |
| Amounts receivable within one year | 40/41 | €120,684 | €100,039 | -€20,645 | -17.1% |
| Trade receivables | 40 | €75,394 | €46,164 | -€29,230 | -38.8% |
| Other amounts receivable | 41 | €45,291 | €53,875 | +€8,585 | +19.0% |
| Cash at bank and in hand | 54/58 | €103,575 | €232,486 | +€128,911 | +124% |
| Deferred charges and accrued income | 490/1 | €1,694 | €356 | -€1,338 | -79.0% |
| Total equity and liabilities | 10/49 | €2,015,051 | €2,010,981 | -€4,070 | -0.2% |
| Equity | 10/15 | €461,083 | €434,175 | -€26,907 | -5.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €451,983 | €431,675 | -€20,307 | -4.5% |
| Distributable reserves | 133 | €451,983 | €431,675 | -€20,307 | -4.5% |
| Investment grants | 15 | €6,600 | - | -€6,600 | |
| Amounts payable | 17/49 | €1,553,969 | €1,576,806 | +€22,837 | +1.5% |
| Amounts payable after more than one year | 17 | €1,150,823 | €1,112,800 | -€38,023 | -3.3% |
| Financial debts | 170/4 | €1,150,823 | €1,112,800 | -€38,023 | -3.3% |
| Amounts payable within one year | 42/48 | €401,146 | €461,506 | +€60,360 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €177,506 | €195,133 | +€17,627 | +9.9% |
| Trade debts | 44 | €62,348 | €101,009 | +€38,661 | +62.0% |
| Suppliers | 440/4 | €62,348 | €101,009 | +€38,661 | +62.0% |
| Taxes, remuneration and social security | 45 | €105,454 | €128,960 | +€23,506 | +22.3% |
| Taxes | 450/3 | €33,206 | €52,189 | +€18,983 | +57.2% |
| Remuneration and social security | 454/9 | €72,248 | €76,771 | +€4,523 | +6.3% |
| Other amounts payable | 47/48 | €55,838 | €36,405 | -€19,433 | -34.8% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,500 | +€500 | +25.0% |
| Remuneration, social security and pensions | 62 | €493,949 | €642,929 | +€148,979 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233,939 | €251,173 | +€17,234 | +7.4% |
| Other operating charges | 640/8 | €12,850 | €12,719 | -€131 | -1.0% |
| Gross operating margin | 9900 | €769,660 | €913,889 | +€144,229 | +18.7% |
| Operating profit (loss) | 9901 | €28,922 | €7,068 | -€21,854 | -75.6% |
| Financial income | 75/76B | €35,724 | €47,203 | +€11,479 | +32.1% |
| Recurring financial income | 75 | €35,724 | €47,203 | +€11,479 | +32.1% |
| Financial charges | 65/66B | €36,328 | €39,050 | +€2,723 | +7.5% |
| Recurring financial charges | 65 | €36,328 | €39,050 | +€2,723 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €28,318 | €15,221 | -€13,098 | -46.3% |
| Transfer from deferred taxes | 780 | €6,661 | €6,600 | -€61 | -0.9% |
| Income taxes | 67/77 | €3,189 | €2,364 | -€825 | -25.9% |
| Profit (loss) for the period | 9904 | €31,790 | €19,457 | -€12,333 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,790 | €19,457 | -€12,333 | -38.8% |
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 29 October 2026 via checked.be.