LCHOCOLAT: 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.
LCHOCOLAT
Largest movements
- Tangible fixed assets +€1,202
up €1,202 (+4.0%), from €30,049 to €31,252
of which Land and buildings: +€21,682
- Receivables within one year -€1,086
down €1,086 (-42.0%), from €2,586 to €1,500
of which Trade receivables: -€2,586
- Other debts -€13,010
down €13,010 (-34.4%), from €37,785 to €24,775
- Profit (loss) carried forward +€11,531
up €11,531 (+87.7%), from -€13,147 to -€1,615
- Trade debts +€974
up €974 (+483.5%), from €201 to €1,175
- Tax, wage and social debts +€703
up €703 (+207.3%), from €339 to €1,042
of which Remuneration and social security: +€769
- Purchases and services +€36,541
up €36,541 (+47.9%), from €76,272 to €112,813
- Turnover +€20,148
up €20,148 (+22.1%), from €91,282 to €111,430
- Gross operating margin +€12,233
up €12,233 (+74.9%), from €16,326 to €28,559
- Staff costs +€3,044
up €3,044 (+29.8%), from €10,219 to €13,263
- Depreciation +€3,018
up €3,018 (+277.7%), from €1,087 to €4,105
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.
Cash bridge derived
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 | €37,579 | €38,028 | +€449 | +1.2% |
| Fixed assets | 21/28 | €30,049 | €31,252 | +€1,202 | +4.0% |
| Tangible fixed assets | 22/27 | €30,049 | €31,252 | +€1,202 | +4.0% |
| Land and buildings | 22 | - | €21,682 | +€21,682 | |
| Plant, machinery and equipment | 23 | €30,049 | €4,465 | -€25,585 | -85.1% |
| Furniture and vehicles | 24 | - | €5,105 | +€5,105 | |
| Current assets | 29/58 | €7,529 | €6,776 | -€753 | -10.0% |
| Amounts receivable within one year | 40/41 | €2,586 | €1,500 | -€1,086 | -42.0% |
| Trade receivables | 40 | €2,586 | - | -€2,586 | |
| Other amounts receivable | 41 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €4,943 | €5,276 | +€333 | +6.7% |
| Total equity and liabilities | 10/49 | €37,579 | €38,028 | +€449 | +1.2% |
| Equity | 10/15 | -€747 | €10,785 | +€11,531 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,147 | -€1,615 | +€11,531 | +87.7% |
| Amounts payable | 17/49 | €38,325 | €27,243 | -€11,082 | -28.9% |
| Amounts payable within one year | 42/48 | €38,325 | €27,243 | -€11,082 | -28.9% |
| Financial debts | 43 | - | €251 | +€251 | |
| Credit institutions | 430/8 | - | €251 | +€251 | |
| Trade debts | 44 | €201 | €1,175 | +€974 | +483.5% |
| Suppliers | 440/4 | €201 | €1,175 | +€974 | +483.5% |
| Taxes, remuneration and social security | 45 | €339 | €1,042 | +€703 | +207.3% |
| Taxes | 450/3 | €230 | €165 | -€66 | -28.5% |
| Remuneration and social security | 454/9 | €109 | €877 | +€769 | +707.4% |
| Other amounts payable | 47/48 | €37,785 | €24,775 | -€13,010 | -34.4% |
| Turnover | 70 | €91,282 | €111,430 | +€20,148 | +22.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €76,272 | €112,813 | +€36,541 | +47.9% |
| Remuneration, social security and pensions | 62 | €10,219 | €13,263 | +€3,044 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087 | €4,105 | +€3,018 | +277.7% |
| Other operating charges | 640/8 | €387 | €610 | +€223 | +57.5% |
| Gross operating margin | 9900 | €16,326 | €28,559 | +€12,233 | +74.9% |
| Operating profit (loss) | 9901 | €4,632 | €10,581 | +€5,948 | +128.4% |
| Financial income | 75/76B | €25 | €1,246 | +€1,221 | +4969.0% |
| Recurring financial income | 75 | €25 | €1,246 | +€1,221 | +4969.0% |
| Financial charges | 65/66B | €96 | €95 | -€0 | -0.2% |
| Recurring financial charges | 65 | €96 | €95 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €4,561 | €11,731 | +€7,170 | +157.2% |
| Income taxes | 67/77 | €300 | €200 | -€100 | -33.3% |
| Profit (loss) for the period | 9904 | €4,261 | €11,531 | +€7,270 | +170.6% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €4,261 | €11,531 | +€7,270 | +170.6% |
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 9 October 2026 via checked.be.