BE 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.
BE COOK
Largest movements
- Receivables within one year -€296,853
down €296,853 (-27.2%), from €1.1m to €795,828
of which Trade receivables: -€356,666
- Cash +€90,978
up €90,978 (+3700.9%), from €2,458 to €93,437
mainly Receivables within one year (+€296,853) and Depreciation (+€29,429)
- Tangible fixed assets -€21,429
down €21,429 (-13.9%), from €153,950 to €132,521
- Trade debts -€187,095
down €187,095 (-18.5%), from €1.0m to €822,988
- Short-term financial debts -€41,503
down €41,503 (-100.0%), from €41,503 to €0
- Tax, wage and social debts +€19,945
up €19,945 (+20.8%), from €95,754 to €115,699
of which Remuneration and social security: +€31,671
- Reserves -€18,811
down €18,811 (-33.3%), from €56,412 to €37,601
of which Distributable reserves: -€18,811
- Gross operating margin +€150,231
up €150,231 (+74.5%), from €201,609 to €351,840
- Staff costs +€50,507
up €50,507 (+18.4%), from €274,198 to €324,705
- Financial charges +€3,792
up €3,792 (+34.4%), from €11,020 to €14,811
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 | €1,361,783 | €1,120,463 | -€241,320 | -17.7% |
| Fixed assets | 21/28 | €158,000 | €136,571 | -€21,429 | -13.6% |
| Tangible fixed assets | 22/27 | €153,950 | €132,521 | -€21,429 | -13.9% |
| Land and buildings | 22 | €108,200 | €99,926 | -€8,274 | -7.6% |
| Plant, machinery and equipment | 23 | €39,307 | €30,095 | -€9,212 | -23.4% |
| Furniture and vehicles | 24 | €6,443 | €2,500 | -€3,943 | -61.2% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €1,203,783 | €983,892 | -€219,891 | -18.3% |
| Stocks and contracts in progress | 3 | €96,000 | €92,000 | -€4,000 | -4.2% |
| Stocks | 30/36 | €96,000 | €92,000 | -€4,000 | -4.2% |
| Amounts receivable within one year | 40/41 | €1,092,682 | €795,828 | -€296,853 | -27.2% |
| Trade receivables | 40 | €811,151 | €454,486 | -€356,666 | -44.0% |
| Other amounts receivable | 41 | €281,530 | €341,343 | +€59,812 | +21.2% |
| Cash at bank and in hand | 54/58 | €2,458 | €93,437 | +€90,978 | +3700.9% |
| Deferred charges and accrued income | 490/1 | €12,643 | €2,627 | -€10,016 | -79.2% |
| Total equity and liabilities | 10/49 | €1,361,783 | €1,120,463 | -€241,320 | -17.7% |
| Equity | 10/15 | €62,612 | €43,801 | -€18,811 | -30.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,412 | €37,601 | -€18,811 | -33.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €56,412 | €37,601 | -€18,811 | -33.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,299,171 | €1,076,662 | -€222,509 | -17.1% |
| Amounts payable after more than one year | 17 | €87,606 | €74,034 | -€13,572 | -15.5% |
| Financial debts | 170/4 | €87,606 | €74,034 | -€13,572 | -15.5% |
| Amounts payable within one year | 42/48 | €1,191,565 | €976,181 | -€215,384 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €22,732 | €17,494 | -€5,238 | -23.0% |
| Financial debts | 43 | €41,503 | €0 | -€41,503 | -100.0% |
| Credit institutions | 430/8 | €41,503 | €0 | -€41,503 | -100.0% |
| Trade debts | 44 | €1,010,084 | €822,988 | -€187,095 | -18.5% |
| Suppliers | 440/4 | €1,010,084 | €822,988 | -€187,095 | -18.5% |
| Advances received on contracts in progress | 46 | €4,691 | €0 | -€4,691 | -100.0% |
| Taxes, remuneration and social security | 45 | €95,754 | €115,699 | +€19,945 | +20.8% |
| Taxes | 450/3 | €35,148 | €23,422 | -€11,726 | -33.4% |
| Remuneration and social security | 454/9 | €60,606 | €92,277 | +€31,671 | +52.3% |
| Other amounts payable | 47/48 | €16,801 | €20,000 | +€3,199 | +19.0% |
| Accrued charges and deferred income | 492/3 | €20,000 | €26,447 | +€6,447 | +32.2% |
| Non-recurring operating income | 76A | €1,901 | €0 | -€1,901 | -100.0% |
| Remuneration, social security and pensions | 62 | €274,198 | €324,705 | +€50,507 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,558 | €29,429 | -€3,129 | -9.6% |
| Other operating charges | 640/8 | €2,777 | €4,141 | +€1,363 | +49.1% |
| Non-recurring operating charges | 66A | €10,103 | €12,766 | +€2,663 | +26.4% |
| Gross operating margin | 9900 | €201,609 | €351,840 | +€150,231 | +74.5% |
| Operating profit (loss) | 9901 | -€118,027 | -€19,200 | +€98,827 | +83.7% |
| Financial income | 75/76B | €13,814 | €15,643 | +€1,828 | +13.2% |
| Recurring financial income | 75 | €13,814 | €15,643 | +€1,828 | +13.2% |
| Financial charges | 65/66B | €11,020 | €14,811 | +€3,792 | +34.4% |
| Recurring financial charges | 65 | €11,020 | €14,811 | +€3,792 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | -€115,232 | -€18,369 | +€96,863 | +84.1% |
| Income taxes | 67/77 | €378 | €442 | +€64 | +16.9% |
| Profit (loss) for the period | 9904 | -€115,610 | -€18,811 | +€96,799 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€115,610 | -€18,811 | +€96,799 | +83.7% |
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.