BELGIANCOOKIES.BE: 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.
BELGIANCOOKIES.BE
Largest movements
- Tangible fixed assets -€34,088
down €34,088 (-3.5%), from €963,455 to €929,367
of which Furniture and vehicles: -€24,945
- Debts after one year -€512,400
down €512,400 (-100%), from €512,400 to €0
- Short-term financial debts +€396,000
new in 2025: €396,000
- Reserves +€169,560
up €169,560 (+569%), from €29,813 to €199,373
- Other debts -€49,393
down €49,393 (-11.5%), from €428,796 to €379,404
- Tax, wage and social debts -€35,449
down €35,449 (-64.7%), from €54,756 to €19,307
of which Taxes: -€35,263
- Taxes -€73,905
down €73,905 (-51.5%), from €143,568 to €69,662
- Gross operating margin +€29,667
up €29,667 (+11.5%), from €258,918 to €288,585
- Financial charges -€17,195
down €17,195 (-58.3%), from €29,470 to €12,275
- Other operating charges -€5,259
down €5,259 (-74.3%), from €7,074 to €1,815
- Depreciation -€4,500
down €4,500 (-11.3%), from €39,772 to €35,273
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 | €1,033,113 | €1,000,283 | -€32,830 | -3.2% |
| Fixed assets | 21/28 | €963,455 | €929,367 | -€34,088 | -3.5% |
| Tangible fixed assets | 22/27 | €963,455 | €929,367 | -€34,088 | -3.5% |
| Land and buildings | 22 | €809,020 | €809,020 | = | 0.0% |
| Plant, machinery and equipment | 23 | €63,199 | €54,056 | -€9,143 | -14.5% |
| Furniture and vehicles | 24 | €91,236 | €66,291 | -€24,945 | -27.3% |
| Current assets | 29/58 | €69,658 | €70,916 | +€1,258 | +1.8% |
| Amounts receivable within one year | 40/41 | €35,865 | €41,509 | +€5,644 | +15.7% |
| Trade receivables | 40 | €35,865 | €41,171 | +€5,306 | +14.8% |
| Other amounts receivable | 41 | €0 | €338 | +€338 | |
| Cash at bank and in hand | 54/58 | €28,224 | €29,407 | +€1,183 | +4.2% |
| Deferred charges and accrued income | 490/1 | €5,569 | €0 | -€5,569 | -100% |
| Total equity and liabilities | 10/49 | €1,033,113 | €1,000,283 | -€32,830 | -3.2% |
| Equity | 10/15 | €36,013 | €205,573 | +€169,560 | +471% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,813 | €199,373 | +€169,560 | +569% |
| Distributable reserves | 133 | €29,813 | €199,373 | +€169,560 | +569% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €997,100 | €794,711 | -€202,390 | -20.3% |
| Amounts payable after more than one year | 17 | €512,400 | €0 | -€512,400 | -100% |
| Financial debts | 170/4 | €512,400 | €0 | -€512,400 | -100% |
| Amounts payable within one year | 42/48 | €484,700 | €794,711 | +€310,010 | +64.0% |
| Financial debts | 43 | - | €396,000 | +€396,000 | |
| Other loans | 439 | - | €396,000 | +€396,000 | |
| Trade debts | 44 | €1,148 | €0 | -€1,148 | -100% |
| Suppliers | 440/4 | €1,148 | €0 | -€1,148 | -100% |
| Taxes, remuneration and social security | 45 | €54,756 | €19,307 | -€35,449 | -64.7% |
| Taxes | 450/3 | €51,340 | €16,076 | -€35,263 | -68.7% |
| Remuneration and social security | 454/9 | €3,417 | €3,231 | -€186 | -5.4% |
| Other amounts payable | 47/48 | €428,796 | €379,404 | -€49,393 | -11.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €9,872 | +€9,872 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,772 | €35,273 | -€4,500 | -11.3% |
| Other operating charges | 640/8 | €7,074 | €1,815 | -€5,259 | -74.3% |
| Gross operating margin | 9900 | €258,918 | €288,585 | +€29,667 | +11.5% |
| Operating profit (loss) | 9901 | €212,072 | €251,497 | +€39,426 | +18.6% |
| Financial income | 75/76B | €1 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €29,470 | €12,275 | -€17,195 | -58.3% |
| Recurring financial charges | 65 | €29,470 | €12,275 | -€17,195 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €182,602 | €239,222 | +€56,620 | +31.0% |
| Income taxes | 67/77 | €143,568 | €69,662 | -€73,905 | -51.5% |
| Profit (loss) for the period | 9904 | €39,034 | €169,560 | +€130,526 | +334% |
| Profit (loss) for the period to be appropriated | 9905 | €39,034 | €169,560 | +€130,526 | +334% |
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 29 October 2026 via checked.be.