Vanille et Chocolat: what changed
What changed
Vanille et Chocolat
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€31,436
2024 · €21,806+€9,630
Equity
€33,077
2024 · €22,142+€10,936
Cash
€50,373
2024 · €49,599+€774
Balance sheet total
€88,729
2024 · €79,338+€9,391
Largest movements
Assets
- Tangible fixed assets +€14,716
up €14,716 (+208%), from €7,088 to €21,804
of which Plant, machinery and equipment: +€7,693
- Receivables within one year -€3,506
down €3,506 (-23.2%), from €15,098 to €11,593
of which Other amounts receivable: -€3,663
- Deferred charges and accrued income -€1,808
down €1,808 (-54.8%), from €3,300 to €1,492
Equity and liabilities
- Profit (loss) carried forward +€10,936
up €10,936 (+77.7%), from €14,082 to €25,017
- Trade debts -€10,399
down €10,399 (-30.7%), from €33,857 to €23,457
- Other debts +€7,524
up €7,524 (+57.9%), from €13,000 to €20,524
- Tax, wage and social debts +€4,130
up €4,130 (+54.8%), from €7,539 to €11,669
of which Taxes: +€3,123
- Current portion of long-term debt -€2,800
no longer reported in 2025 (was €2,800)
Income statement
- Gross operating margin +€24,521
up €24,521 (+22.6%), from €108,499 to €133,020
- Staff costs +€10,679
up €10,679 (+14.0%), from €76,502 to €87,181
- Taxes +€3,003
new in 2025: €3,003
- Depreciation +€1,939
up €1,939 (+46.0%), from €4,220 to €6,159
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,806
Gross operating margin
+€24,521
Staff costs
-€10,679
Depreciation
-€1,939
Other operating charges
+€354
Financial income
+€135
Financial charges
+€242
Taxes
-€3,003
Result 2025
€31,436
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€44,823
Investment
-€20,750
Financing
-€23,300
Cash 2024
€49,599
From operations (derived)
+€44,823
Net result for the year
+€31,436
Depreciation
+€6,159
Stocks and contracts
+€660
Receivables within one year
+€3,506
Deferred charges and accrued income
+€1,808
Trade debts
-€10,399
Tax, wage and social debts
+€4,130
Other debts
+€7,524
Investment (derived)
-€20,750
Investment in fixed assets (net)
-€20,750
Financing
-€23,300
Current portion of long-term debt
-€2,800
Contributions, distributions and other
-€20,500
Cash 2025
€50,373
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,338 | €88,729 | +€9,391 | +11.8% |
| Fixed assets | 21/28 | €7,901 | €22,492 | +€14,591 | +185% |
| Tangible fixed assets | 22/27 | €7,088 | €21,804 | +€14,716 | +208% |
| Plant, machinery and equipment | 23 | €6,443 | €14,136 | +€7,693 | +119% |
| Furniture and vehicles | 24 | €645 | €7,667 | +€7,023 | +1,089% |
| Financial fixed assets | 28 | €813 | €688 | -€125 | -15.4% |
| Current assets | 29/58 | €71,437 | €66,237 | -€5,200 | -7.3% |
| Stocks and contracts in progress | 3 | €3,439 | €2,779 | -€660 | -19.2% |
| Stocks | 30/36 | €3,439 | €2,779 | -€660 | -19.2% |
| Amounts receivable within one year | 40/41 | €15,098 | €11,593 | -€3,506 | -23.2% |
| Trade receivables | 40 | €4,586 | €4,744 | +€158 | +3.4% |
| Other amounts receivable | 41 | €10,512 | €6,849 | -€3,663 | -34.8% |
| Cash at bank and in hand | 54/58 | €49,599 | €50,373 | +€774 | +1.6% |
| Deferred charges and accrued income | 490/1 | €3,300 | €1,492 | -€1,808 | -54.8% |
| Total equity and liabilities | 10/49 | €79,338 | €88,729 | +€9,391 | +11.8% |
| Equity | 10/15 | €22,142 | €33,077 | +€10,936 | +49.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,082 | €25,017 | +€10,936 | +77.7% |
| Amounts payable | 17/49 | €57,196 | €55,651 | -€1,545 | -2.7% |
| Amounts payable within one year | 42/48 | €57,196 | €55,651 | -€1,545 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €2,800 | - | -€2,800 | |
| Trade debts | 44 | €33,857 | €23,457 | -€10,399 | -30.7% |
| Suppliers | 440/4 | €33,857 | €23,457 | -€10,399 | -30.7% |
| Taxes, remuneration and social security | 45 | €7,539 | €11,669 | +€4,130 | +54.8% |
| Taxes | 450/3 | €348 | €3,471 | +€3,123 | +898% |
| Remuneration and social security | 454/9 | €7,192 | €8,199 | +€1,007 | +14.0% |
| Other amounts payable | 47/48 | €13,000 | €20,524 | +€7,524 | +57.9% |
| Remuneration, social security and pensions | 62 | €76,502 | €87,181 | +€10,679 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,220 | €6,159 | +€1,939 | +46.0% |
| Other operating charges | 640/8 | €3,250 | €2,896 | -€354 | -10.9% |
| Gross operating margin | 9900 | €108,499 | €133,020 | +€24,521 | +22.6% |
| Operating profit (loss) | 9901 | €24,527 | €36,784 | +€12,257 | +50.0% |
| Financial income | 75/76B | €51 | €186 | +€135 | +262% |
| Recurring financial income | 75 | €51 | €186 | +€135 | +262% |
| Financial charges | 65/66B | €2,773 | €2,531 | -€242 | -8.7% |
| Recurring financial charges | 65 | €2,773 | €2,531 | -€242 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €21,806 | €34,439 | +€12,633 | +57.9% |
| Income taxes | 67/77 | - | €3,003 | +€3,003 | |
| Profit (loss) for the period | 9904 | €21,806 | €31,436 | +€9,630 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,806 | €31,436 | +€9,630 | +44.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.