PLANETE 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.
PLANETE CHOCOLAT
Largest movements
- Cash -€13,111
down €13,111 (-46.4%), from €28,278 to €15,167
mainly Net result for the year (-€22,342) and Other debts (-€8,167)
- Tangible fixed assets -€6,559
down €6,559 (-26.8%), from €24,506 to €17,947
of which Plant, machinery and equipment: -€6,389
- Receivables within one year -€5,133
down €5,133 (-3.8%), from €136,422 to €131,289
of which Trade receivables: -€5,133
- Stocks and contracts +€2,730
up €2,730 (+15.3%), from €17,851 to €20,581
- Profit (loss) carried forward -€22,342
down €22,342 (-4.9%), from -€454,952 to -€477,295
- Trade debts +€9,129
up €9,129 (+8.7%), from €104,700 to €113,829
- Other debts -€8,167
down €8,167 (-3.5%), from €232,801 to €224,634
- Staff costs -€19,746
down €19,746 (-17.6%), from €112,151 to €92,405
- Gross operating margin +€6,796
up €6,796 (+8.9%), from €76,373 to €83,169
- Depreciation -€2,553
down €2,553 (-28.0%), from €9,112 to €6,559
- Other operating charges +€876
up €876 (+52.3%), from €1,674 to €2,550
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 | €211,445 | €190,925 | -€20,520 | -9.7% |
| Fixed assets | 21/28 | €27,842 | €21,283 | -€6,559 | -23.6% |
| Tangible fixed assets | 22/27 | €24,506 | €17,947 | -€6,559 | -26.8% |
| Plant, machinery and equipment | 23 | €24,336 | €17,947 | -€6,389 | -26.3% |
| Furniture and vehicles | 24 | €170 | €0 | -€170 | -100.0% |
| Financial fixed assets | 28 | €3,336 | €3,336 | = | 0.0% |
| Current assets | 29/58 | €183,603 | €169,642 | -€13,961 | -7.6% |
| Stocks and contracts in progress | 3 | €17,851 | €20,581 | +€2,730 | +15.3% |
| Stocks | 30/36 | €17,851 | €20,581 | +€2,730 | +15.3% |
| Amounts receivable within one year | 40/41 | €136,422 | €131,289 | -€5,133 | -3.8% |
| Trade receivables | 40 | €111,740 | €106,607 | -€5,133 | -4.6% |
| Other amounts receivable | 41 | €24,682 | €24,682 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,278 | €15,167 | -€13,111 | -46.4% |
| Deferred charges and accrued income | 490/1 | €1,052 | €2,605 | +€1,553 | +148% |
| Total equity and liabilities | 10/49 | €211,445 | €190,925 | -€20,520 | -9.7% |
| Equity | 10/15 | -€142,655 | -€164,998 | -€22,342 | -15.7% |
| Contributions | 10/11 | €311,000 | €311,000 | = | 0.0% |
| Capital | 10 | €311,000 | €311,000 | = | 0.0% |
| Issued capital | 100 | €311,000 | €311,000 | = | 0.0% |
| Reserves | 13 | €1,297 | €1,297 | = | 0.0% |
| Distributable reserves | 133 | €1,297 | €1,297 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€454,952 | -€477,295 | -€22,342 | -4.9% |
| Amounts payable | 17/49 | €354,100 | €355,923 | +€1,823 | +0.5% |
| Amounts payable within one year | 42/48 | €354,100 | €355,923 | +€1,823 | +0.5% |
| Financial debts | 43 | €10 | - | -€10 | |
| Credit institutions | 430/8 | €10 | - | -€10 | |
| Trade debts | 44 | €104,700 | €113,829 | +€9,129 | +8.7% |
| Suppliers | 440/4 | €104,700 | €113,829 | +€9,129 | +8.7% |
| Taxes, remuneration and social security | 45 | €16,589 | €17,460 | +€870 | +5.2% |
| Taxes | 450/3 | €2,227 | €537 | -€1,690 | -75.9% |
| Remuneration and social security | 454/9 | €14,362 | €16,923 | +€2,561 | +17.8% |
| Other amounts payable | 47/48 | €232,801 | €224,634 | -€8,167 | -3.5% |
| Remuneration, social security and pensions | 62 | €112,151 | €92,405 | -€19,746 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,112 | €6,559 | -€2,553 | -28.0% |
| Other operating charges | 640/8 | €1,674 | €2,550 | +€876 | +52.3% |
| Gross operating margin | 9900 | €76,373 | €83,169 | +€6,796 | +8.9% |
| Operating profit (loss) | 9901 | -€46,564 | -€18,345 | +€28,219 | +60.6% |
| Financial income | 75/76B | €19 | €3 | -€17 | -86.8% |
| Recurring financial income | 75 | €19 | €3 | -€17 | -86.8% |
| Financial charges | 65/66B | €2,994 | €3,555 | +€560 | +18.7% |
| Recurring financial charges | 65 | €2,994 | €3,555 | +€560 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€49,539 | -€21,897 | +€27,643 | +55.8% |
| Income taxes | 67/77 | €317 | €446 | +€129 | +40.8% |
| Profit (loss) for the period | 9904 | -€49,856 | -€22,342 | +€27,514 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,856 | -€22,342 | +€27,514 | +55.2% |
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 25 October 2026 via checked.be.