B-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.
B-COOK
Largest movements
- Receivables within one year -€59,032
down €59,032 (-57.9%), from €101,880 to €42,848
of which Trade receivables: -€64,981
- Stocks and contracts -€15,524
down €15,524 (-75.5%), from €20,567 to €5,044
- Cash +€4,338
up €4,338 (+9682.3%), from €45 to €4,382
mainly Receivables within one year (+€59,032) and Stocks and contracts (+€15,524)
- Tangible fixed assets +€3,192
up €3,192 (+8.7%), from €36,870 to €40,063
- Trade debts -€47,443
down €47,443 (-55.3%), from €85,750 to €38,306
- Other debts -€14,311
down €14,311 (-73.0%), from €19,602 to €5,290
- Tax, wage and social debts -€14,244
down €14,244 (-58.6%), from €24,304 to €10,060
of which Remuneration and social security: -€10,404
- Profit (loss) carried forward +€12,893
up €12,893, from -€5,025 to €7,867
- Debts after one year -€4,036
down €4,036 (-13.9%), from €29,013 to €24,977
- Staff costs -€35,105
down €35,105 (-19.0%), from €184,314 to €149,209
- Gross operating margin -€10,918
down €10,918 (-5.4%), from €203,357 to €192,439
- Financial charges +€4,601
up €4,601 (+112.8%), from €4,081 to €8,682
- Taxes +€4,508
up €4,508 (+491.5%), from €917 to €5,426
- Depreciation +€4,447
up €4,447 (+72.2%), from €6,162 to €10,609
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 | €159,563 | €92,537 | -€67,025 | -42.0% |
| Fixed assets | 21/28 | €37,070 | €40,263 | +€3,192 | +8.6% |
| Tangible fixed assets | 22/27 | €36,870 | €40,063 | +€3,192 | +8.7% |
| Furniture and vehicles | 24 | €36,870 | €40,063 | +€3,192 | +8.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €122,492 | €52,275 | -€70,218 | -57.3% |
| Stocks and contracts in progress | 3 | €20,567 | €5,044 | -€15,524 | -75.5% |
| Stocks | 30/36 | €20,567 | €5,044 | -€15,524 | -75.5% |
| Amounts receivable within one year | 40/41 | €101,880 | €42,848 | -€59,032 | -57.9% |
| Trade receivables | 40 | €101,880 | €36,899 | -€64,981 | -63.8% |
| Other amounts receivable | 41 | - | €5,950 | +€5,950 | |
| Cash at bank and in hand | 54/58 | €45 | €4,382 | +€4,338 | +9682.3% |
| Total equity and liabilities | 10/49 | €159,563 | €92,537 | -€67,025 | -42.0% |
| Equity | 10/15 | -€3,025 | €9,867 | +€12,893 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,025 | €7,867 | +€12,893 | |
| Amounts payable | 17/49 | €162,588 | €82,670 | -€79,918 | -49.2% |
| Amounts payable after more than one year | 17 | €29,013 | €24,977 | -€4,036 | -13.9% |
| Financial debts | 170/4 | €29,013 | €24,977 | -€4,036 | -13.9% |
| Amounts payable within one year | 42/48 | €133,575 | €57,693 | -€75,882 | -56.8% |
| Current portion of amounts payable after more than one year | 42 | €3,919 | €4,036 | +€117 | +3.0% |
| Trade debts | 44 | €85,750 | €38,306 | -€47,443 | -55.3% |
| Suppliers | 440/4 | €85,750 | €38,306 | -€47,443 | -55.3% |
| Taxes, remuneration and social security | 45 | €24,304 | €10,060 | -€14,244 | -58.6% |
| Taxes | 450/3 | €13,900 | €10,060 | -€3,840 | -27.6% |
| Remuneration and social security | 454/9 | €10,404 | - | -€10,404 | |
| Other amounts payable | 47/48 | €19,602 | €5,290 | -€14,311 | -73.0% |
| Remuneration, social security and pensions | 62 | €184,314 | €149,209 | -€35,105 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,162 | €10,609 | +€4,447 | +72.2% |
| Other operating charges | 640/8 | €3,667 | €5,620 | +€1,953 | +53.3% |
| Gross operating margin | 9900 | €203,357 | €192,439 | -€10,918 | -5.4% |
| Operating profit (loss) | 9901 | €9,214 | €27,000 | +€17,787 | +193.0% |
| Financial charges | 65/66B | €4,081 | €8,682 | +€4,601 | +112.8% |
| Recurring financial charges | 65 | €4,081 | €8,682 | +€4,601 | +112.8% |
| Profit (loss) for the period before taxes | 9903 | €5,133 | €18,318 | +€13,185 | +256.9% |
| Income taxes | 67/77 | €917 | €5,426 | +€4,508 | +491.5% |
| Profit (loss) for the period | 9904 | €4,216 | €12,893 | +€8,677 | +205.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,216 | €12,893 | +€8,677 | +205.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.