A GUY COOKING: 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 GUY COOKING
Largest movements
- Cash -€4,211
down €4,211 (-42.3%), from €9,956 to €5,745
mainly Investment in fixed assets (net) (-€5,263) and Stocks and contracts (-€2,830)
- Stocks and contracts +€2,830
up €2,830 (+91.9%), from €3,081 to €5,911
- Receivables within one year +€1,305
up €1,305 (+15,391%), from €8 to €1,314
- Tangible fixed assets -€334
down €334 (-3.9%), from €8,523 to €8,189
of which Plant, machinery and equipment: -€2,355
- Other debts +€4,007
up €4,007 (+81.9%), from €4,891 to €8,898
- Tax, wage and social debts -€2,260
down €2,260 (-100%), from €2,260 to €0
- Current portion of long-term debt -€1,183
down €1,183 (-100%), from €1,183 to €0
- Trade debts -€1,170
down €1,170 (-50.3%), from €2,328 to €1,158
- Gross operating margin -€5,054
down €5,054 (-40.7%), from €12,419 to €7,365
- Depreciation -€2,768
down €2,768 (-32.3%), from €8,562 to €5,794
- Financial charges -€240
down €240 (-57.9%), from €414 to €174
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.
Derived cash bridge
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 | €24,394 | €23,969 | -€425 | -1.7% |
| Fixed assets | 21/28 | €8,720 | €8,189 | -€531 | -6.1% |
| Intangible fixed assets | 21 | €197 | €0 | -€197 | -100% |
| Tangible fixed assets | 22/27 | €8,523 | €8,189 | -€334 | -3.9% |
| Plant, machinery and equipment | 23 | €4,864 | €2,509 | -€2,355 | -48.4% |
| Furniture and vehicles | 24 | €3,658 | €5,680 | +€2,021 | +55.2% |
| Current assets | 29/58 | €15,674 | €15,780 | +€106 | +0.7% |
| Stocks and contracts in progress | 3 | €3,081 | €5,911 | +€2,830 | +91.9% |
| Stocks | 30/36 | €3,081 | €5,911 | +€2,830 | +91.9% |
| Amounts receivable within one year | 40/41 | €8 | €1,314 | +€1,305 | +15,391% |
| Other amounts receivable | 41 | €8 | €1,314 | +€1,305 | +15,391% |
| Cash at bank and in hand | 54/58 | €9,956 | €5,745 | -€4,211 | -42.3% |
| Deferred charges and accrued income | 490/1 | €2,629 | €2,810 | +€181 | +6.9% |
| Total equity and liabilities | 10/49 | €24,394 | €23,969 | -€425 | -1.7% |
| Equity | 10/15 | -€7,868 | -€7,688 | +€181 | +2.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,368 | -€11,188 | +€181 | +1.6% |
| Amounts payable | 17/49 | €32,262 | €31,656 | -€606 | -1.9% |
| Amounts payable after more than one year | 17 | €21,600 | €21,600 | = | 0.0% |
| Financial debts | 170/4 | €21,600 | €21,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,662 | €10,056 | -€606 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €1,183 | €0 | -€1,183 | -100% |
| Trade debts | 44 | €2,328 | €1,158 | -€1,170 | -50.3% |
| Suppliers | 440/4 | €2,328 | €1,158 | -€1,170 | -50.3% |
| Taxes, remuneration and social security | 45 | €2,260 | €0 | -€2,260 | -100% |
| Taxes | 450/3 | €2,260 | €0 | -€2,260 | -100% |
| Other amounts payable | 47/48 | €4,891 | €8,898 | +€4,007 | +81.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,562 | €5,794 | -€2,768 | -32.3% |
| Other operating charges | 640/8 | €1,288 | €1,257 | -€31 | -2.4% |
| Gross operating margin | 9900 | €12,419 | €7,365 | -€5,054 | -40.7% |
| Operating profit (loss) | 9901 | €2,569 | €314 | -€2,255 | -87.8% |
| Financial income | 75/76B | €78 | €41 | -€37 | -47.7% |
| Recurring financial income | 75 | €78 | €41 | -€37 | -47.7% |
| Financial charges | 65/66B | €414 | €174 | -€240 | -57.9% |
| Recurring financial charges | 65 | €414 | €174 | -€240 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €2,233 | €181 | -€2,052 | -91.9% |
| Profit (loss) for the period | 9904 | €2,233 | €181 | -€2,052 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,233 | €181 | -€2,052 | -91.9% |
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 26 October 2026 via checked.be.