2ToCooK: what changed
Two fiscal 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.
2ToCooK
Largest movements
- Deferred charges and accrued income +€4,342
up €4,342 (+330.0%), from €1,316 to €5,658
- Cash -€2,114
down €2,114 (-82.6%), from €2,559 to €445
mainly Net result for the year (-€16,068) and Deferred charges and accrued income (-€4,342)
- Receivables within one year -€647
down €647 (-15.9%), from €4,057 to €3,410
of which Trade receivables: -€1,613
- Financial fixed assets -€400
no longer reported in 2025 (was €400)
- Other debts +€18,007
up €18,007 (+8.8%), from €205,549 to €223,555
- Profit (loss) carried forward -€16,068
down €16,068 (-5.9%), from -€274,147 to -€290,215
- Trade debts -€561
down €561 (-20.1%), from €2,786 to €2,225
- Tax, wage and social debts -€196
down €196 (-33.0%), from €593 to €398
- Gross operating margin -€3,624
down €3,624 (-32.6%), from -€11,121 to -€14,745
- Staff costs -€794
no longer reported in 2025 (was €794)
- Financial charges -€205
down €205 (-36.7%), from €560 to €354
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 | €8,332 | €9,513 | +€1,182 | +14.2% |
| Fixed assets | 21/28 | €400 | - | -€400 | |
| Financial fixed assets | 28 | €400 | - | -€400 | |
| Current assets | 29/58 | €7,932 | €9,513 | +€1,582 | +19.9% |
| Amounts receivable within one year | 40/41 | €4,057 | €3,410 | -€647 | -15.9% |
| Trade receivables | 40 | €2,395 | €782 | -€1,613 | -67.4% |
| Other amounts receivable | 41 | €1,662 | €2,629 | +€966 | +58.1% |
| Cash at bank and in hand | 54/58 | €2,559 | €445 | -€2,114 | -82.6% |
| Deferred charges and accrued income | 490/1 | €1,316 | €5,658 | +€4,342 | +330.0% |
| Total equity and liabilities | 10/49 | €8,332 | €9,513 | +€1,182 | +14.2% |
| Equity | 10/15 | -€200,597 | -€216,665 | -€16,068 | -8.0% |
| Contributions | 10/11 | €68,550 | €68,550 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€274,147 | -€290,215 | -€16,068 | -5.9% |
| Amounts payable | 17/49 | €208,928 | €226,178 | +€17,250 | +8.3% |
| Amounts payable within one year | 42/48 | €208,928 | €226,178 | +€17,250 | +8.3% |
| Trade debts | 44 | €2,786 | €2,225 | -€561 | -20.1% |
| Suppliers | 440/4 | €2,786 | €2,225 | -€561 | -20.1% |
| Taxes, remuneration and social security | 45 | €593 | €398 | -€196 | -33.0% |
| Taxes | 450/3 | €593 | €398 | -€196 | -33.0% |
| Other amounts payable | 47/48 | €205,549 | €223,555 | +€18,007 | +8.8% |
| Remuneration, social security and pensions | 62 | €794 | - | -€794 | |
| Other operating charges | 640/8 | €943 | €824 | -€119 | -12.6% |
| Gross operating margin | 9900 | -€11,121 | -€14,745 | -€3,624 | -32.6% |
| Operating profit (loss) | 9901 | -€12,858 | -€15,569 | -€2,711 | -21.1% |
| Financial charges | 65/66B | €560 | €354 | -€205 | -36.7% |
| Recurring financial charges | 65 | €560 | €354 | -€205 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,418 | -€15,923 | -€2,506 | -18.7% |
| Income taxes | 67/77 | €137 | €145 | +€7 | +5.4% |
| Profit (loss) for the period | 9904 | -€13,555 | -€16,068 | -€2,513 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,555 | -€16,068 | -€2,513 | -18.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.