NICE CHOCOLATES: what changed
Two fiscal 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.
NICE CHOCOLATES
Largest movements
- Tangible fixed assets -€61,069
down €61,069 (-14.7%), from €415,697 to €354,629
of which Land and buildings: -€55,433
- Cash +€37,197
up €37,197 (+76.5%), from €48,603 to €85,799
mainly Depreciation (+€61,069) and Stocks and contracts (+€27,107)
- Stocks and contracts -€27,107
down €27,107 (-35.2%), from €76,961 to €49,854
- Receivables within one year -€10,997
down €10,997 (-85.9%), from €12,799 to €1,802
of which Other amounts receivable: -€5,698
- Other debts -€95,430
down €95,430 (-65.7%), from €145,211 to €49,781
- Profit (loss) carried forward +€14,968
up €14,968 (+7.6%), from -€197,778 to -€182,810
- Trade debts +€9,522
up €9,522 (+184.0%), from €5,174 to €14,697
- Gross operating margin -€37,451
down €37,451 (-31.0%), from €120,844 to €83,393
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 | €555,308 | €493,094 | -€62,214 | -11.2% |
| Fixed assets | 21/28 | €415,697 | €354,629 | -€61,069 | -14.7% |
| Tangible fixed assets | 22/27 | €415,697 | €354,629 | -€61,069 | -14.7% |
| Land and buildings | 22 | €391,048 | €335,615 | -€55,433 | -14.2% |
| Plant, machinery and equipment | 23 | €24,649 | €19,014 | -€5,636 | -22.9% |
| Current assets | 29/58 | €139,611 | €138,466 | -€1,145 | -0.8% |
| Stocks and contracts in progress | 3 | €76,961 | €49,854 | -€27,107 | -35.2% |
| Stocks | 30/36 | €76,961 | €49,854 | -€27,107 | -35.2% |
| Amounts receivable within one year | 40/41 | €12,799 | €1,802 | -€10,997 | -85.9% |
| Trade receivables | 40 | €6,590 | €1,291 | -€5,299 | -80.4% |
| Other amounts receivable | 41 | €6,209 | €511 | -€5,698 | -91.8% |
| Cash at bank and in hand | 54/58 | €48,603 | €85,799 | +€37,197 | +76.5% |
| Deferred charges and accrued income | 490/1 | €1,248 | €1,010 | -€238 | -19.1% |
| Total equity and liabilities | 10/49 | €555,308 | €493,094 | -€62,214 | -11.2% |
| Equity | 10/15 | €404,269 | €419,237 | +€14,968 | +3.7% |
| Contributions | 10/11 | €542,735 | €542,735 | = | 0.0% |
| Reserves | 13 | €59,312 | €59,312 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,480 | €3,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,480 | €3,480 | = | 0.0% |
| Distributable reserves | 133 | €55,832 | €55,832 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,778 | -€182,810 | +€14,968 | +7.6% |
| Amounts payable | 17/49 | €151,039 | €73,858 | -€77,182 | -51.1% |
| Amounts payable within one year | 42/48 | €150,992 | €69,858 | -€81,134 | -53.7% |
| Trade debts | 44 | €5,174 | €14,697 | +€9,522 | +184.0% |
| Suppliers | 440/4 | €5,174 | €14,697 | +€9,522 | +184.0% |
| Taxes, remuneration and social security | 45 | €606 | €5,380 | +€4,774 | +787.4% |
| Taxes | 450/3 | €606 | €3,380 | +€2,774 | +457.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €145,211 | €49,781 | -€95,430 | -65.7% |
| Accrued charges and deferred income | 492/3 | €47 | €4,000 | +€3,953 | +8331.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,941 | €61,069 | +€1,128 | +1.9% |
| Other operating charges | 640/8 | €3,436 | €3,487 | +€51 | +1.5% |
| Gross operating margin | 9900 | €120,844 | €83,393 | -€37,451 | -31.0% |
| Operating profit (loss) | 9901 | €57,467 | €18,838 | -€38,629 | -67.2% |
| Financial income | 75/76B | €4 | €12 | +€8 | +221.4% |
| Recurring financial income | 75 | €4 | €12 | +€8 | +221.4% |
| Financial charges | 65/66B | €4,041 | €3,882 | -€159 | -3.9% |
| Recurring financial charges | 65 | €4,041 | €3,882 | -€159 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €53,430 | €14,968 | -€38,462 | -72.0% |
| Profit (loss) for the period | 9904 | €53,430 | €14,968 | -€38,462 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,430 | €14,968 | -€38,462 | -72.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.