MAISON CHOCOLA: 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.
MAISON CHOCOLA
Largest movements
- Cash +€42,083
up €42,083 (+34.4%), from €122,326 to €164,409
mainly Net result for the year (+€54,243) and Deferred charges and accrued income (+€19,899)
- Deferred charges and accrued income -€19,899
down €19,899 (-91.4%), from €21,774 to €1,875
- Tangible fixed assets -€4,289
down €4,289 (-14.5%), from €29,486 to €25,197
of which Land and buildings: -€4,554
- Receivables within one year +€3,152
up €3,152 (+28.9%), from €10,901 to €14,053
of which Trade receivables: +€4,709
- Stocks and contracts -€2,631
down €2,631 (-14.4%), from €18,297 to €15,666
- Reserves +€27,510
up €27,510 (+18.5%), from €149,030 to €176,541
of which Distributable reserves: +€27,510
- Debts after one year -€11,465
down €11,465 (-100.0%), from €11,465 to €0
- Other debts +€7,129
up €7,129 (+29.5%), from €24,203 to €31,331
- Trade debts -€2,776
down €2,776 (-38.0%), from €7,310 to €4,534
- Gross operating margin +€29,810
up €29,810 (+47.7%), from €62,432 to €92,242
- Taxes +€18,317
up €18,317 (+224.1%), from €8,173 to €26,489
- Financial charges -€2,038
down €2,038 (-81.4%), from €2,504 to €466
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 | €203,632 | €223,017 | +€19,385 | +9.5% |
| Fixed assets | 21/28 | €30,334 | €25,197 | -€5,137 | -16.9% |
| Intangible fixed assets | 21 | €849 | €0 | -€849 | -100.0% |
| Tangible fixed assets | 22/27 | €29,486 | €25,197 | -€4,289 | -14.5% |
| Land and buildings | 22 | €23,828 | €19,273 | -€4,554 | -19.1% |
| Plant, machinery and equipment | 23 | €433 | €1,127 | +€694 | +160.4% |
| Furniture and vehicles | 24 | €5,225 | €4,797 | -€428 | -8.2% |
| Current assets | 29/58 | €173,298 | €197,820 | +€24,522 | +14.2% |
| Amounts receivable after more than one year | 29 | - | €1,817 | +€1,817 | |
| Other amounts receivable | 291 | - | €1,817 | +€1,817 | |
| Stocks and contracts in progress | 3 | €18,297 | €15,666 | -€2,631 | -14.4% |
| Stocks | 30/36 | €18,297 | €15,666 | -€2,631 | -14.4% |
| Amounts receivable within one year | 40/41 | €10,901 | €14,053 | +€3,152 | +28.9% |
| Trade receivables | 40 | - | €4,709 | +€4,709 | |
| Other amounts receivable | 41 | €10,901 | €9,345 | -€1,557 | -14.3% |
| Cash at bank and in hand | 54/58 | €122,326 | €164,409 | +€42,083 | +34.4% |
| Deferred charges and accrued income | 490/1 | €21,774 | €1,875 | -€19,899 | -91.4% |
| Total equity and liabilities | 10/49 | €203,632 | €223,017 | +€19,385 | +9.5% |
| Equity | 10/15 | €150,730 | €178,241 | +€27,510 | +18.3% |
| Contributions | 10/11 | €1,700 | €1,700 | = | 0.0% |
| Reserves | 13 | €149,030 | €176,541 | +€27,510 | +18.5% |
| Tax-exempt reserves | 132 | €19,634 | €19,634 | = | 0.0% |
| Distributable reserves | 133 | €129,396 | €156,906 | +€27,510 | +21.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,902 | €44,776 | -€8,126 | -15.4% |
| Amounts payable after more than one year | 17 | €11,465 | €0 | -€11,465 | -100.0% |
| Other amounts payable | 178/9 | €11,465 | €0 | -€11,465 | -100.0% |
| Amounts payable within one year | 42/48 | €40,989 | €44,323 | +€3,334 | +8.1% |
| Trade debts | 44 | €7,310 | €4,534 | -€2,776 | -38.0% |
| Suppliers | 440/4 | €7,310 | €4,534 | -€2,776 | -38.0% |
| Taxes, remuneration and social security | 45 | €9,476 | €8,458 | -€1,018 | -10.7% |
| Taxes | 450/3 | €9,476 | €8,458 | -€1,018 | -10.7% |
| Other amounts payable | 47/48 | €24,203 | €31,331 | +€7,129 | +29.5% |
| Accrued charges and deferred income | 492/3 | €448 | €453 | +€5 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,066 | €7,714 | -€353 | -4.4% |
| Other operating charges | 640/8 | €2,580 | €2,501 | -€80 | -3.1% |
| Non-recurring operating charges | 66A | - | €880 | +€880 | |
| Gross operating margin | 9900 | €62,432 | €92,242 | +€29,810 | +47.7% |
| Operating profit (loss) | 9901 | €51,785 | €81,147 | +€29,362 | +56.7% |
| Financial income | 75/76B | €1 | €51 | +€50 | +4212.6% |
| Recurring financial income | 75 | €1 | €51 | +€50 | +4212.6% |
| Financial charges | 65/66B | €2,504 | €466 | -€2,038 | -81.4% |
| Recurring financial charges | 65 | €2,504 | €466 | -€2,038 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €49,282 | €80,732 | +€31,450 | +63.8% |
| Income taxes | 67/77 | €8,173 | €26,489 | +€18,317 | +224.1% |
| Profit (loss) for the period | 9904 | €41,110 | €54,243 | +€13,133 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,110 | €54,243 | +€13,133 | +31.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.