Xocolata: 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.
Xocolata
Largest movements
- Tangible fixed assets +€124,121
up €124,121 (+183.5%), from €67,642 to €191,763
of which Plant, machinery and equipment: +€122,737
- Cash -€29,534
down €29,534 (-38.7%), from €76,328 to €46,795
mainly Investment in fixed assets (net) (-€148,543) and Tax, wage and social debts (-€1,874)
- Reserves +€64,470
up €64,470 (+98.2%), from €65,634 to €130,105
- Other debts +€33,996
up €33,996 (+53.2%), from €63,959 to €97,955
- Gross operating margin +€26,581
up €26,581 (+29.0%), from €91,814 to €118,395
- Depreciation +€11,224
up €11,224 (+85.1%), from €13,197 to €24,422
- Taxes +€1,864
up €1,864 (+7.6%), from €24,433 to €26,297
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,425 | €272,909 | +€95,484 | +53.8% |
| Fixed assets | 21/28 | €67,642 | €191,763 | +€124,121 | +183.5% |
| Tangible fixed assets | 22/27 | €67,642 | €191,763 | +€124,121 | +183.5% |
| Plant, machinery and equipment | 23 | €65,497 | €188,234 | +€122,737 | +187.4% |
| Furniture and vehicles | 24 | €2,145 | €3,529 | +€1,384 | +64.5% |
| Current assets | 29/58 | €109,782 | €81,146 | -€28,637 | -26.1% |
| Stocks and contracts in progress | 3 | €4,198 | €5,946 | +€1,747 | +41.6% |
| Stocks | 30/36 | €4,198 | €5,946 | +€1,747 | +41.6% |
| Amounts receivable within one year | 40/41 | €29,256 | €28,405 | -€850 | -2.9% |
| Trade receivables | 40 | €13,252 | €6,068 | -€7,184 | -54.2% |
| Other amounts receivable | 41 | €16,003 | €22,337 | +€6,334 | +39.6% |
| Cash at bank and in hand | 54/58 | €76,328 | €46,795 | -€29,534 | -38.7% |
| Total equity and liabilities | 10/49 | €177,425 | €272,909 | +€95,484 | +53.8% |
| Equity | 10/15 | €98,834 | €163,305 | +€64,470 | +65.2% |
| Contributions | 10/11 | €33,200 | €33,200 | = | 0.0% |
| Reserves | 13 | €65,634 | €130,105 | +€64,470 | +98.2% |
| Distributable reserves | 133 | €65,634 | €130,105 | +€64,470 | +98.2% |
| Amounts payable | 17/49 | €78,590 | €109,604 | +€31,014 | +39.5% |
| Amounts payable within one year | 42/48 | €78,590 | €109,604 | +€31,014 | +39.5% |
| Trade debts | 44 | €5,199 | €4,091 | -€1,108 | -21.3% |
| Suppliers | 440/4 | €5,199 | €4,091 | -€1,108 | -21.3% |
| Taxes, remuneration and social security | 45 | €9,433 | €7,558 | -€1,874 | -19.9% |
| Taxes | 450/3 | €9,433 | €3,297 | -€6,136 | -65.1% |
| Remuneration and social security | 454/9 | - | €4,262 | +€4,262 | |
| Other amounts payable | 47/48 | €63,959 | €97,955 | +€33,996 | +53.2% |
| Remuneration, social security and pensions | 62 | €985 | €1,196 | +€212 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,197 | €24,422 | +€11,224 | +85.1% |
| Gross operating margin | 9900 | €91,814 | €118,395 | +€26,581 | +29.0% |
| Operating profit (loss) | 9901 | €77,632 | €92,777 | +€15,145 | +19.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,135 | €2,014 | +€880 | +77.5% |
| Recurring financial charges | 65 | €1,135 | €2,014 | +€880 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | €76,497 | €90,767 | +€14,269 | +18.7% |
| Income taxes | 67/77 | €24,433 | €26,297 | +€1,864 | +7.6% |
| Profit (loss) for the period | 9904 | €52,065 | €64,470 | +€12,405 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,065 | €64,470 | +€12,405 | +23.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.