AB COOK: 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.
AB COOK
Largest movements
- Stocks and contracts +€66,022
up €66,022 (+201.4%), from €32,782 to €98,804
- Receivables after one year +€64,080
up €64,080 (+44.8%), from €143,000 to €207,080
- Receivables within one year +€24,721
up €24,721 (+113.4%), from €21,805 to €46,526
- Tangible fixed assets +€14,589
up €14,589 (+833.0%), from €1,751 to €16,340
of which Plant, machinery and equipment: +€10,776
- Cash -€11,353
down €11,353 (-16.5%), from €68,891 to €57,538
mainly Stocks and contracts (-€66,022) and Receivables after one year (-€64,080)
- Reserves +€89,162
up €89,162 (+914.4%), from €9,751 to €98,913
of which Distributable reserves: +€89,162
- Tax, wage and social debts +€50,330
up €50,330 (+77.5%), from €64,953 to €115,283
of which Taxes: +€42,361
- Trade debts +€37,239
up €37,239 (+291.6%), from €12,771 to €50,010
- Advances received -€15,060
no longer reported in 2025 (was €15,060)
- Taxes -€95,748
down €95,748 (-75.0%), from €127,621 to €31,873
- Staff costs +€23,503
up €23,503 (+17.9%), from €131,250 to €154,753
- Gross operating margin +€10,096
up €10,096 (+3.7%), from €269,902 to €279,997
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 | €271,339 | €432,899 | +€161,560 | +59.5% |
| Fixed assets | 21/28 | €2,001 | €16,590 | +€14,589 | +729.0% |
| Tangible fixed assets | 22/27 | €1,751 | €16,340 | +€14,589 | +833.0% |
| Plant, machinery and equipment | 23 | €829 | €11,606 | +€10,776 | +1299.5% |
| Furniture and vehicles | 24 | €922 | €4,735 | +€3,813 | +413.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €269,337 | €416,308 | +€146,971 | +54.6% |
| Amounts receivable after more than one year | 29 | €143,000 | €207,080 | +€64,080 | +44.8% |
| Other amounts receivable | 291 | €143,000 | €207,080 | +€64,080 | +44.8% |
| Stocks and contracts in progress | 3 | €32,782 | €98,804 | +€66,022 | +201.4% |
| Stocks | 30/36 | €32,782 | €98,804 | +€66,022 | +201.4% |
| Amounts receivable within one year | 40/41 | €21,805 | €46,526 | +€24,721 | +113.4% |
| Trade receivables | 40 | €21,805 | €46,526 | +€24,721 | +113.4% |
| Cash at bank and in hand | 54/58 | €68,891 | €57,538 | -€11,353 | -16.5% |
| Deferred charges and accrued income | 490/1 | €2,860 | €6,361 | +€3,501 | +122.4% |
| Total equity and liabilities | 10/49 | €271,339 | €432,899 | +€161,560 | +59.5% |
| Equity | 10/15 | €178,442 | €267,604 | +€89,162 | +50.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,751 | €98,913 | +€89,162 | +914.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,891 | €97,053 | +€89,162 | +1129.9% |
| Profit (loss) carried forward | 14 | €162,491 | €162,491 | = | 0.0% |
| Amounts payable | 17/49 | €92,897 | €165,295 | +€72,398 | +77.9% |
| Amounts payable within one year | 42/48 | €92,897 | €165,295 | +€72,398 | +77.9% |
| Trade debts | 44 | €12,771 | €50,010 | +€37,239 | +291.6% |
| Suppliers | 440/4 | €12,771 | €50,010 | +€37,239 | +291.6% |
| Advances received on contracts in progress | 46 | €15,060 | - | -€15,060 | |
| Taxes, remuneration and social security | 45 | €64,953 | €115,283 | +€50,330 | +77.5% |
| Taxes | 450/3 | €51,805 | €94,166 | +€42,361 | +81.8% |
| Remuneration and social security | 454/9 | €13,148 | €21,117 | +€7,968 | +60.6% |
| Other amounts payable | 47/48 | €113 | €2 | -€111 | -98.4% |
| Remuneration, social security and pensions | 62 | €131,250 | €154,753 | +€23,503 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €2,423 | +€2,185 | +920.4% |
| Other operating charges | 640/8 | €627 | €365 | -€262 | -41.8% |
| Gross operating margin | 9900 | €269,902 | €279,997 | +€10,096 | +3.7% |
| Operating profit (loss) | 9901 | €137,788 | €122,457 | -€15,331 | -11.1% |
| Financial income | 75/76B | €2,860 | €3,528 | +€668 | +23.4% |
| Recurring financial income | 75 | €2,860 | €3,528 | +€668 | +23.4% |
| Financial charges | 65/66B | €5,136 | €4,950 | -€186 | -3.6% |
| Recurring financial charges | 65 | €5,136 | €4,950 | -€186 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €135,512 | €121,035 | -€14,477 | -10.7% |
| Income taxes | 67/77 | €127,621 | €31,873 | -€95,748 | -75.0% |
| Profit (loss) for the period | 9904 | €7,891 | €89,162 | +€81,271 | +1029.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,891 | €89,162 | +€81,271 | +1029.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.