PISTACHE & CHOCOLAT: 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.
PISTACHE & CHOCOLAT
Largest movements
- Cash -€16,053
down €16,053 (-31.7%), from €50,644 to €34,591
mainly Investment in fixed assets (net) (-€36,331) and Trade debts (-€11,141)
- Tangible fixed assets +€10,116
up €10,116 (+8.9%), from €113,650 to €123,767
of which Plant, machinery and equipment: +€17,058
- Receivables within one year +€9,386
up €9,386 (+134%), from €7,026 to €16,412
of which Trade receivables: +€4,955
- Debts after one year +€13,730
up €13,730 (+35.4%), from €38,771 to €52,501
- Trade debts -€11,141
down €11,141 (-46.1%), from €24,143 to €13,002
- Other debts -€3,742
down €3,742 (-29.8%), from €12,570 to €8,828
- Tax, wage and social debts +€2,143
up €2,143 (+25.2%), from €8,502 to €10,646
of which Taxes: +€4,093
- Staff costs +€20,704
up €20,704 (+64.6%), from €32,046 to €52,749
- Depreciation +€6,867
up €6,867 (+35.5%), from €19,348 to €26,215
- Other operating charges -€2,859
down €2,859 (-37.2%), from €7,684 to €4,825
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 | €190,168 | €192,806 | +€2,638 | +1.4% |
| Fixed assets | 21/28 | €123,374 | €133,491 | +€10,116 | +8.2% |
| Tangible fixed assets | 22/27 | €113,650 | €123,767 | +€10,116 | +8.9% |
| Plant, machinery and equipment | 23 | €83,959 | €101,017 | +€17,058 | +20.3% |
| Furniture and vehicles | 24 | €23,827 | €18,269 | -€5,557 | -23.3% |
| Leasing and similar rights | 25 | €5,236 | €4,186 | -€1,050 | -20.1% |
| Other tangible fixed assets | 26 | €629 | €295 | -€334 | -53.1% |
| Financial fixed assets | 28 | €9,724 | €9,724 | = | 0.0% |
| Current assets | 29/58 | €66,794 | €59,315 | -€7,479 | -11.2% |
| Stocks and contracts in progress | 3 | €2,460 | €3,475 | +€1,015 | +41.3% |
| Stocks | 30/36 | €2,460 | €3,475 | +€1,015 | +41.3% |
| Amounts receivable within one year | 40/41 | €7,026 | €16,412 | +€9,386 | +134% |
| Trade receivables | 40 | €4,409 | €9,364 | +€4,955 | +112% |
| Other amounts receivable | 41 | €2,617 | €7,048 | +€4,431 | +169% |
| Cash at bank and in hand | 54/58 | €50,644 | €34,591 | -€16,053 | -31.7% |
| Deferred charges and accrued income | 490/1 | €6,665 | €4,838 | -€1,827 | -27.4% |
| Total equity and liabilities | 10/49 | €190,168 | €192,806 | +€2,638 | +1.4% |
| Equity | 10/15 | €91,259 | €93,097 | +€1,838 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,659 | €74,497 | +€1,838 | +2.5% |
| Amounts payable | 17/49 | €98,909 | €99,708 | +€799 | +0.8% |
| Amounts payable after more than one year | 17 | €38,771 | €52,501 | +€13,730 | +35.4% |
| Financial debts | 170/4 | €38,771 | €52,501 | +€13,730 | +35.4% |
| Amounts payable within one year | 42/48 | €60,138 | €47,207 | -€12,931 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €14,922 | €14,732 | -€190 | -1.3% |
| Trade debts | 44 | €24,143 | €13,002 | -€11,141 | -46.1% |
| Suppliers | 440/4 | €24,143 | €13,002 | -€11,141 | -46.1% |
| Taxes, remuneration and social security | 45 | €8,502 | €10,646 | +€2,143 | +25.2% |
| Taxes | 450/3 | €4,391 | €8,484 | +€4,093 | +93.2% |
| Remuneration and social security | 454/9 | €4,111 | €2,162 | -€1,950 | -47.4% |
| Other amounts payable | 47/48 | €12,570 | €8,828 | -€3,742 | -29.8% |
| Remuneration, social security and pensions | 62 | €32,046 | €52,749 | +€20,704 | +64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,348 | €26,215 | +€6,867 | +35.5% |
| Other operating charges | 640/8 | €7,684 | €4,825 | -€2,859 | -37.2% |
| Gross operating margin | 9900 | €89,038 | €89,329 | +€290 | +0.3% |
| Operating profit (loss) | 9901 | €29,962 | €5,540 | -€24,422 | -81.5% |
| Financial income | 75/76B | €0 | €97 | +€97 | +35,767% |
| Recurring financial income | 75 | €0 | €97 | +€97 | +35,767% |
| Financial charges | 65/66B | €3,852 | €3,798 | -€54 | -1.4% |
| Recurring financial charges | 65 | €3,852 | €3,798 | -€54 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €26,110 | €1,838 | -€24,271 | -93.0% |
| Profit (loss) for the period | 9904 | €26,110 | €1,838 | -€24,271 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,110 | €1,838 | -€24,271 | -93.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.