XOCOLA: 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.
XOCOLA
Largest movements
- Cash +€36,469
up €36,469 (+162.9%), from €22,387 to €58,856
mainly Depreciation (+€44,477) and Net result for the year (+€15,592)
- Intangible fixed assets -€31,416
down €31,416 (-31.9%), from €98,414 to €66,998
- Stocks and contracts -€5,696
down €5,696 (-28.3%), from €20,132 to €14,436
- Tangible fixed assets -€4,782
down €4,782 (-6.7%), from €70,879 to €66,097
of which Land and buildings: -€8,737
- Debts after one year -€35,578
down €35,578 (-38.1%), from €93,387 to €57,809
- Reserves +€15,592
up €15,592 (+21.3%), from €73,113 to €88,705
- Tax, wage and social debts +€7,079
up €7,079 (+276.1%), from €2,564 to €9,643
of which Taxes: +€4,590
- Other debts +€6,353
up €6,353 (+26.7%), from €23,820 to €30,173
- Staff costs -€56,658
down €56,658 (-44.6%), from €127,037 to €70,379
- Gross operating margin -€23,770
down €23,770 (-13.7%), from €173,570 to €149,801
- Depreciation -€21,310
down €21,310 (-32.4%), from €65,787 to €44,477
- Financial income -€9,061
down €9,061 (-93.2%), from €9,723 to €662
- Financial charges -€5,739
down €5,739 (-40.5%), from €14,186 to €8,447
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 | €232,905 | €226,908 | -€5,997 | -2.6% |
| Formation expenses | 20 | €337 | €0 | -€337 | -100.0% |
| Fixed assets | 21/28 | €170,107 | €133,909 | -€36,198 | -21.3% |
| Intangible fixed assets | 21 | €98,414 | €66,998 | -€31,416 | -31.9% |
| Tangible fixed assets | 22/27 | €70,879 | €66,097 | -€4,782 | -6.7% |
| Land and buildings | 22 | €62,126 | €53,390 | -€8,737 | -14.1% |
| Plant, machinery and equipment | 23 | - | €5,809 | +€5,809 | |
| Furniture and vehicles | 24 | €8,753 | €6,899 | -€1,854 | -21.2% |
| Financial fixed assets | 28 | €814 | €814 | = | 0.0% |
| Current assets | 29/58 | €62,461 | €92,999 | +€30,538 | +48.9% |
| Stocks and contracts in progress | 3 | €20,132 | €14,436 | -€5,696 | -28.3% |
| Stocks | 30/36 | €20,132 | €14,436 | -€5,696 | -28.3% |
| Amounts receivable within one year | 40/41 | €19,942 | €18,765 | -€1,177 | -5.9% |
| Trade receivables | 40 | €7,329 | €18,765 | +€11,436 | +156.0% |
| Other amounts receivable | 41 | €12,613 | €0 | -€12,613 | -100.0% |
| Cash at bank and in hand | 54/58 | €22,387 | €58,856 | +€36,469 | +162.9% |
| Deferred charges and accrued income | 490/1 | €0 | €942 | +€942 | |
| Total equity and liabilities | 10/49 | €232,905 | €226,908 | -€5,997 | -2.6% |
| Equity | 10/15 | €78,113 | €93,705 | +€15,592 | +20.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,113 | €88,705 | +€15,592 | +21.3% |
| Distributable reserves | 133 | €73,113 | €88,705 | +€15,592 | +21.3% |
| Amounts payable | 17/49 | €154,792 | €133,202 | -€21,590 | -13.9% |
| Amounts payable after more than one year | 17 | €93,387 | €57,809 | -€35,578 | -38.1% |
| Financial debts | 170/4 | €93,387 | €57,809 | -€35,578 | -38.1% |
| Amounts payable within one year | 42/48 | €61,406 | €75,393 | +€13,988 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €35,021 | €35,578 | +€556 | +1.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,564 | €9,643 | +€7,079 | +276.1% |
| Taxes | 450/3 | €0 | €4,590 | +€4,590 | |
| Remuneration and social security | 454/9 | €2,564 | €5,053 | +€2,488 | +97.0% |
| Other amounts payable | 47/48 | €23,820 | €30,173 | +€6,353 | +26.7% |
| Remuneration, social security and pensions | 62 | €127,037 | €70,379 | -€56,658 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,787 | €44,477 | -€21,310 | -32.4% |
| Other operating charges | 640/8 | €7,150 | €9,284 | +€2,133 | +29.8% |
| Gross operating margin | 9900 | €173,570 | €149,801 | -€23,770 | -13.7% |
| Operating profit (loss) | 9901 | -€26,404 | €25,661 | +€52,065 | |
| Financial income | 75/76B | €9,723 | €662 | -€9,061 | -93.2% |
| Recurring financial income | 75 | €9,723 | €662 | -€9,061 | -93.2% |
| Financial charges | 65/66B | €14,186 | €8,447 | -€5,739 | -40.5% |
| Recurring financial charges | 65 | €14,186 | €8,447 | -€5,739 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | -€30,867 | €17,876 | +€48,743 | |
| Income taxes | 67/77 | €252 | €2,284 | +€2,031 | +804.6% |
| Profit (loss) for the period | 9904 | -€31,119 | €15,592 | +€46,712 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,119 | €15,592 | +€46,712 |
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 9 October 2026 via checked.be.