LOVELY CHOCOLATE: 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.
LOVELY CHOCOLATE
Largest movements
- Receivables within one year +€42,371
up €42,371 (+51.2%), from €82,695 to €125,065
of which Trade receivables: +€49,275
- Intangible fixed assets +€39,730
up €39,730 (+107%), from €37,238 to €76,968
- Stocks and contracts -€26,437
down €26,437 (-14.5%), from €181,992 to €155,555
- Tangible fixed assets -€15,363
down €15,363 (-3.5%), from €433,098 to €417,735
of which Leasing and similar rights: -€44,692
- Profit (loss) carried forward -€274,998
down €274,998, from €22,943 to -€252,056
- Debts after one year +€186,871
up €186,871 (+41.9%), from €446,118 to €632,989
of which Other amounts payable: +€280,399
- Trade debts +€116,010
up €116,010 (+86.4%), from €134,225 to €250,235
- Short-term financial debts +€13,324
up €13,324 (+36.6%), from €36,447 to €49,771
- Tax, wage and social debts -€10,812
down €10,812 (-31.0%), from €34,878 to €24,066
of which Remuneration and social security: -€6,839
- Gross operating margin -€186,089
down €186,089, from €181,730 to -€4,359
- Depreciation +€51,073
up €51,073 (+125%), from €40,912 to €91,985
- Other operating charges +€34,633
up €34,633 (+2,094%), from €1,654 to €36,287
- Financial charges +€14,923
up €14,923 (+90.4%), from €16,514 to €31,437
- Staff costs -€5,587
down €5,587 (-4.7%), from €119,076 to €113,489
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 | €787,906 | €825,891 | +€37,985 | +4.8% |
| Formation expenses | 20 | €282 | €0 | -€282 | -100% |
| Fixed assets | 21/28 | €476,335 | €494,703 | +€18,367 | +3.9% |
| Intangible fixed assets | 21 | €37,238 | €76,968 | +€39,730 | +107% |
| Tangible fixed assets | 22/27 | €433,098 | €417,735 | -€15,363 | -3.5% |
| Plant, machinery and equipment | 23 | €137,731 | €208,929 | +€71,198 | +51.7% |
| Furniture and vehicles | 24 | €46,380 | €32,909 | -€13,471 | -29.0% |
| Leasing and similar rights | 25 | €213,935 | €169,243 | -€44,692 | -20.9% |
| Other tangible fixed assets | 26 | €35,051 | €6,653 | -€28,398 | -81.0% |
| Financial fixed assets | 28 | €6,000 | €0 | -€6,000 | -100% |
| Current assets | 29/58 | €311,288 | €331,188 | +€19,900 | +6.4% |
| Stocks and contracts in progress | 3 | €181,992 | €155,555 | -€26,437 | -14.5% |
| Stocks | 30/36 | €181,992 | €155,555 | -€26,437 | -14.5% |
| Amounts receivable within one year | 40/41 | €82,695 | €125,065 | +€42,371 | +51.2% |
| Trade receivables | 40 | €69,670 | €118,945 | +€49,275 | +70.7% |
| Other amounts receivable | 41 | €13,025 | €6,121 | -€6,904 | -53.0% |
| Cash at bank and in hand | 54/58 | €6,310 | €6,510 | +€200 | +3.2% |
| Deferred charges and accrued income | 490/1 | €40,292 | €44,058 | +€3,766 | +9.3% |
| Total equity and liabilities | 10/49 | €787,906 | €825,891 | +€37,985 | +4.8% |
| Equity | 10/15 | €26,943 | -€242,980 | -€269,923 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,943 | -€252,056 | -€274,998 | |
| Investment grants | 15 | - | €5,075 | +€5,075 | |
| Amounts payable | 17/49 | €760,963 | €1,068,871 | +€307,908 | +40.5% |
| Amounts payable after more than one year | 17 | €446,118 | €632,989 | +€186,871 | +41.9% |
| Financial debts | 170/4 | €345,584 | €252,057 | -€93,528 | -27.1% |
| Other amounts payable | 178/9 | €100,534 | €380,933 | +€280,399 | +279% |
| Amounts payable within one year | 42/48 | €311,126 | €435,882 | +€124,756 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | €96,948 | €105,144 | +€8,196 | +8.5% |
| Financial debts | 43 | €36,447 | €49,771 | +€13,324 | +36.6% |
| Credit institutions | 430/8 | €36,447 | €49,771 | +€13,324 | +36.6% |
| Trade debts | 44 | €134,225 | €250,235 | +€116,010 | +86.4% |
| Suppliers | 440/4 | €134,225 | €250,235 | +€116,010 | +86.4% |
| Taxes, remuneration and social security | 45 | €34,878 | €24,066 | -€10,812 | -31.0% |
| Taxes | 450/3 | €5,730 | €1,757 | -€3,973 | -69.3% |
| Remuneration and social security | 454/9 | €29,148 | €22,309 | -€6,839 | -23.5% |
| Other amounts payable | 47/48 | €8,628 | €6,665 | -€1,963 | -22.8% |
| Accrued charges and deferred income | 492/3 | €3,719 | €0 | -€3,719 | -100% |
| Remuneration, social security and pensions | 62 | €119,076 | €113,489 | -€5,587 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,912 | €91,985 | +€51,073 | +125% |
| Other operating charges | 640/8 | €1,654 | €36,287 | +€34,633 | +2,094% |
| Gross operating margin | 9900 | €181,730 | -€4,359 | -€186,089 | |
| Operating profit (loss) | 9901 | €20,089 | -€246,120 | -€266,209 | |
| Financial income | 75/76B | €770 | €2,644 | +€1,873 | +243% |
| Recurring financial income | 75 | €770 | €2,644 | +€1,873 | +243% |
| Financial charges | 65/66B | €16,514 | €31,437 | +€14,923 | +90.4% |
| Recurring financial charges | 65 | €16,514 | €31,437 | +€14,923 | +90.4% |
| Profit (loss) for the period before taxes | 9903 | €4,345 | -€274,913 | -€279,258 | |
| Income taxes | 67/77 | €132 | €85 | -€47 | -35.3% |
| Profit (loss) for the period | 9904 | €4,213 | -€274,998 | -€279,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,213 | -€274,998 | -€279,211 |
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 20 October 2026 via checked.be.