Rêve de 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.
Rêve de Chocolat
Largest movements
- Cash -€15,293
down €15,293 (-50.4%), from €30,339 to €15,046
mainly Trade debts (-€11,546) and Debts after one year (-€9,852)
- Intangible fixed assets -€10,400
down €10,400 (-24.4%), from €42,651 to €32,251
- Receivables within one year -€4,443
down €4,443 (-53.4%), from €8,313 to €3,870
- Tangible fixed assets -€1,563
down €1,563 (-7.7%), from €20,264 to €18,701
of which Land and buildings: -€1,076
- Stocks and contracts +€1,092
up €1,092 (+87.7%), from €1,246 to €2,338
- Trade debts -€11,546
down €11,546 (-67.5%), from €17,115 to €5,569
- Debts after one year -€9,852
down €9,852 (-29.1%), from €33,894 to €24,041
- Other debts -€9,519
down €9,519 (-50.6%), from €18,814 to €9,294
- Tax, wage and social debts -€3,242
down €3,242 (-43.1%), from €7,520 to €4,278
of which Remuneration and social security: -€1,909
- Reserves +€3,191
up €3,191 (+24.2%), from €13,196 to €16,388
- Staff costs +€9,392
up €9,392 (+53.0%), from €17,711 to €27,103
- Depreciation +€1,528
up €1,528 (+13.2%), from €11,539 to €13,067
- Taxes -€1,369
down €1,369 (-43.2%), from €3,172 to €1,803
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 | €104,914 | €74,422 | -€30,491 | -29.1% |
| Fixed assets | 21/28 | €65,015 | €53,052 | -€11,963 | -18.4% |
| Intangible fixed assets | 21 | €42,651 | €32,251 | -€10,400 | -24.4% |
| Tangible fixed assets | 22/27 | €20,264 | €18,701 | -€1,563 | -7.7% |
| Land and buildings | 22 | €19,155 | €18,080 | -€1,076 | -5.6% |
| Plant, machinery and equipment | 23 | €1,108 | €621 | -€487 | -44.0% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €39,898 | €21,370 | -€18,528 | -46.4% |
| Stocks and contracts in progress | 3 | €1,246 | €2,338 | +€1,092 | +87.7% |
| Stocks | 30/36 | €1,246 | €2,338 | +€1,092 | +87.7% |
| Amounts receivable within one year | 40/41 | €8,313 | €3,870 | -€4,443 | -53.4% |
| Trade receivables | 40 | €8,313 | €3,870 | -€4,443 | -53.4% |
| Cash at bank and in hand | 54/58 | €30,339 | €15,046 | -€15,293 | -50.4% |
| Deferred charges and accrued income | 490/1 | - | €115 | +€115 | |
| Total equity and liabilities | 10/49 | €104,914 | €74,422 | -€30,491 | -29.1% |
| Equity | 10/15 | €18,196 | €21,388 | +€3,191 | +17.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,196 | €16,388 | +€3,191 | +24.2% |
| Distributable reserves | 133 | €13,196 | €16,388 | +€3,191 | +24.2% |
| Amounts payable | 17/49 | €86,717 | €53,035 | -€33,683 | -38.8% |
| Amounts payable after more than one year | 17 | €33,894 | €24,041 | -€9,852 | -29.1% |
| Financial debts | 170/4 | €33,894 | €24,041 | -€9,852 | -29.1% |
| Amounts payable within one year | 42/48 | €52,824 | €28,993 | -€23,830 | -45.1% |
| Current portion of amounts payable after more than one year | 42 | €9,375 | €9,852 | +€477 | +5.1% |
| Trade debts | 44 | €17,115 | €5,569 | -€11,546 | -67.5% |
| Suppliers | 440/4 | €17,115 | €5,569 | -€11,546 | -67.5% |
| Taxes, remuneration and social security | 45 | €7,520 | €4,278 | -€3,242 | -43.1% |
| Taxes | 450/3 | €3,403 | €2,070 | -€1,333 | -39.2% |
| Remuneration and social security | 454/9 | €4,117 | €2,208 | -€1,909 | -46.4% |
| Other amounts payable | 47/48 | €18,814 | €9,294 | -€9,519 | -50.6% |
| Remuneration, social security and pensions | 62 | €17,711 | €27,103 | +€9,392 | +53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,539 | €13,067 | +€1,528 | +13.2% |
| Other operating charges | 640/8 | €384 | €614 | +€230 | +59.8% |
| Gross operating margin | 9900 | €49,865 | €49,853 | -€12 | 0.0% |
| Operating profit (loss) | 9901 | €20,232 | €9,069 | -€11,163 | -55.2% |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €3,886 | €4,074 | +€188 | +4.8% |
| Recurring financial charges | 65 | €3,886 | €4,074 | +€188 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €16,368 | €4,994 | -€11,374 | -69.5% |
| Income taxes | 67/77 | €3,172 | €1,803 | -€1,369 | -43.2% |
| Profit (loss) for the period | 9904 | €13,196 | €3,191 | -€10,005 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,196 | €3,191 | -€10,005 | -75.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.