Sjokolatjee: 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.
Sjokolatjee
Largest movements
- Receivables within one year +€25,968
up €25,968 (+846.5%), from €3,068 to €29,036
of which Other amounts receivable: +€24,200
- Cash +€11,341
up €11,341 (+43.9%), from €25,824 to €37,165
mainly Net result for the year (+€27,174) and Depreciation (+€10,127)
- Tangible fixed assets -€10,127
down €10,127 (-24.8%), from €40,896 to €30,769
of which Plant, machinery and equipment: -€9,721
- Profit (loss) carried forward +€17,592
no longer reported in 2025 (was -€17,592)
- Reserves +€9,582
up €9,582 (+187.7%), from €5,105 to €14,687
- Other debts -€8,640
down €8,640 (-10.8%), from €79,903 to €71,264
- Tax, wage and social debts +€8,089
up €8,089 (+553.3%), from €1,462 to €9,551
- Gross operating margin +€22,763
up €22,763 (+95.9%), from €23,746 to €46,509
- Taxes +€7,830
up €7,830 (+1489.2%), from €526 to €8,356
- Depreciation -€1,097
down €1,097 (-9.8%), from €11,223 to €10,127
- Financial income -€512
down €512 (-100.0%), from €512 to €0
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 | €71,558 | €98,192 | +€26,634 | +37.2% |
| Fixed assets | 21/28 | €40,896 | €30,769 | -€10,127 | -24.8% |
| Tangible fixed assets | 22/27 | €40,896 | €30,769 | -€10,127 | -24.8% |
| Plant, machinery and equipment | 23 | €39,627 | €29,906 | -€9,721 | -24.5% |
| Furniture and vehicles | 24 | €1,268 | €863 | -€405 | -32.0% |
| Current assets | 29/58 | €30,662 | €67,423 | +€36,761 | +119.9% |
| Amounts receivable within one year | 40/41 | €3,068 | €29,036 | +€25,968 | +846.5% |
| Trade receivables | 40 | €818 | €2,586 | +€1,768 | +216.2% |
| Other amounts receivable | 41 | €2,250 | €26,450 | +€24,200 | +1075.6% |
| Cash at bank and in hand | 54/58 | €25,824 | €37,165 | +€11,341 | +43.9% |
| Deferred charges and accrued income | 490/1 | €1,770 | €1,222 | -€548 | -31.0% |
| Total equity and liabilities | 10/49 | €71,558 | €98,192 | +€26,634 | +37.2% |
| Equity | 10/15 | -€9,987 | €17,187 | +€27,174 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €5,105 | €14,687 | +€9,582 | +187.7% |
| Distributable reserves | 133 | €5,105 | €14,687 | +€9,582 | +187.7% |
| Profit (loss) carried forward | 14 | -€17,592 | - | +€17,592 | |
| Amounts payable | 17/49 | €81,545 | €81,005 | -€540 | -0.7% |
| Amounts payable within one year | 42/48 | €81,374 | €80,815 | -€560 | -0.7% |
| Trade debts | 44 | €9 | - | -€9 | |
| Suppliers | 440/4 | €9 | - | -€9 | |
| Taxes, remuneration and social security | 45 | €1,462 | €9,551 | +€8,089 | +553.3% |
| Taxes | 450/3 | €1,462 | €9,551 | +€8,089 | +553.3% |
| Other amounts payable | 47/48 | €79,903 | €71,264 | -€8,640 | -10.8% |
| Accrued charges and deferred income | 492/3 | €171 | €190 | +€19 | +11.3% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,223 | €10,127 | -€1,097 | -9.8% |
| Other operating charges | 640/8 | €788 | €778 | -€10 | -1.3% |
| Gross operating margin | 9900 | €23,746 | €46,509 | +€22,763 | +95.9% |
| Operating profit (loss) | 9901 | €11,735 | €35,605 | +€23,870 | +203.4% |
| Financial income | 75/76B | €512 | €0 | -€512 | -100.0% |
| Recurring financial income | 75 | €512 | €0 | -€512 | -100.0% |
| Financial charges | 65/66B | €68 | €75 | +€7 | +9.8% |
| Recurring financial charges | 65 | €68 | €75 | +€7 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €12,179 | €35,530 | +€23,352 | +191.7% |
| Income taxes | 67/77 | €526 | €8,356 | +€7,830 | +1489.2% |
| Profit (loss) for the period | 9904 | €11,653 | €27,174 | +€15,521 | +133.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,653 | €27,174 | +€15,521 | +133.2% |
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 9 October 2026 via checked.be.