A Cook: 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.
A Cook
Largest movements
- Tangible fixed assets +€222,382
up €222,382 (+92.8%), from €239,529 to €461,911
of which Land and buildings: +€193,472
- Stocks and contracts +€23,280
up €23,280 (+27.2%), from €85,542 to €108,822
- Cash +€9,024
up €9,024 (+18.1%), from €49,948 to €58,973
mainly Debts after one year (+€181,396) and Net result for the year (+€65,718)
- Debts after one year +€181,396
up €181,396 (+103.4%), from €175,470 to €356,867
- Profit (loss) carried forward +€56,718
up €56,718 (+45.6%), from €124,407 to €181,124
- Trade debts +€17,237
up €17,237 (+43.5%), from €39,624 to €56,861
- Other debts -€15,000
down €15,000 (-62.5%), from €24,000 to €9,000
- Gross operating margin +€27,017
up €27,017 (+29.3%), from €92,061 to €119,077
- Depreciation +€17,525
up €17,525 (+87.5%), from €20,027 to €37,552
- Financial income +€10,452
up €10,452 (+7899.3%), from €132 to €10,584
of which Non-recurring financial income: +€10,500
- Taxes +€3,695
up €3,695 (+26.5%), from €13,955 to €17,650
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 | €432,157 | €685,583 | +€253,426 | +58.6% |
| Fixed assets | 21/28 | €239,529 | €461,911 | +€222,382 | +92.8% |
| Tangible fixed assets | 22/27 | €239,529 | €461,911 | +€222,382 | +92.8% |
| Land and buildings | 22 | €138,401 | €331,872 | +€193,472 | +139.8% |
| Plant, machinery and equipment | 23 | €43,927 | €39,206 | -€4,721 | -10.7% |
| Furniture and vehicles | 24 | €57,201 | €90,832 | +€33,631 | +58.8% |
| Current assets | 29/58 | €192,628 | €223,673 | +€31,045 | +16.1% |
| Stocks and contracts in progress | 3 | €85,542 | €108,822 | +€23,280 | +27.2% |
| Stocks | 30/36 | €85,542 | €108,822 | +€23,280 | +27.2% |
| Amounts receivable within one year | 40/41 | €55,920 | €55,653 | -€267 | -0.5% |
| Trade receivables | 40 | €8,782 | €6,170 | -€2,612 | -29.7% |
| Other amounts receivable | 41 | €47,138 | €49,482 | +€2,344 | +5.0% |
| Cash at bank and in hand | 54/58 | €49,948 | €58,973 | +€9,024 | +18.1% |
| Deferred charges and accrued income | 490/1 | €1,218 | €226 | -€992 | -81.5% |
| Total equity and liabilities | 10/49 | €432,157 | €685,583 | +€253,426 | +58.6% |
| Equity | 10/15 | €144,867 | €201,584 | +€56,718 | +39.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,407 | €181,124 | +€56,718 | +45.6% |
| Amounts payable | 17/49 | €287,290 | €483,999 | +€196,709 | +68.5% |
| Amounts payable after more than one year | 17 | €175,470 | €356,867 | +€181,396 | +103.4% |
| Financial debts | 170/4 | €175,470 | €356,867 | +€181,396 | +103.4% |
| Amounts payable within one year | 42/48 | €111,820 | €127,132 | +€15,312 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €28,865 | €35,100 | +€6,235 | +21.6% |
| Financial debts | 43 | €2,693 | €3,123 | +€430 | +16.0% |
| Credit institutions | 430/8 | €2,693 | €3,123 | +€430 | +16.0% |
| Trade debts | 44 | €39,624 | €56,861 | +€17,237 | +43.5% |
| Suppliers | 440/4 | €39,624 | €56,861 | +€17,237 | +43.5% |
| Taxes, remuneration and social security | 45 | €16,638 | €23,049 | +€6,410 | +38.5% |
| Taxes | 450/3 | €16,638 | €23,049 | +€6,410 | +38.5% |
| Other amounts payable | 47/48 | €24,000 | €9,000 | -€15,000 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,027 | €37,552 | +€17,525 | +87.5% |
| Other operating charges | 640/8 | €1,663 | €2,463 | +€800 | +48.1% |
| Gross operating margin | 9900 | €92,061 | €119,077 | +€27,017 | +29.3% |
| Operating profit (loss) | 9901 | €70,371 | €79,062 | +€8,691 | +12.4% |
| Financial income | 75/76B | €132 | €10,584 | +€10,452 | +7899.3% |
| Recurring financial income | 75 | €132 | €84 | -€48 | -36.6% |
| Non-recurring financial income | 76B | - | €10,500 | +€10,500 | |
| Financial charges | 65/66B | €5,358 | €6,279 | +€921 | +17.2% |
| Recurring financial charges | 65 | €4,373 | €6,279 | +€1,906 | +43.6% |
| Non-recurring financial charges | 66B | €986 | - | -€986 | |
| Profit (loss) for the period before taxes | 9903 | €65,145 | €83,367 | +€18,222 | +28.0% |
| Income taxes | 67/77 | €13,955 | €17,650 | +€3,695 | +26.5% |
| Profit (loss) for the period | 9904 | €51,190 | €65,718 | +€14,528 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,190 | €65,718 | +€14,528 | +28.4% |
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.