BOOK & COOK: 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.
BOOK & COOK
Largest movements
- Tangible fixed assets -€11,154
down €11,154 (-23.8%), from €46,872 to €35,718
- Cash +€8,684
up €8,684 (+93.6%), from €9,283 to €17,967
mainly Depreciation (+€11,154) and Net result for the year (+€9,695)
- Receivables within one year +€3,203
up €3,203 (+35.8%), from €8,949 to €12,152
- Debts after one year -€11,009
down €11,009 (-29.2%), from €37,643 to €26,634
- Profit (loss) carried forward +€9,695
up €9,695 (+202%), from €4,792 to €14,486
- Tax, wage and social debts +€4,308
up €4,308 (+2,363%), from €182 to €4,490
- Other debts -€2,864
down €2,864 (-37.3%), from €7,669 to €4,806
- Gross operating margin +€10,508
up €10,508 (+59.4%), from €17,698 to €28,206
- Depreciation +€2,255
up €2,255 (+25.3%), from €8,899 to €11,154
- Taxes +€1,341
up €1,341 (+57.0%), from €2,351 to €3,692
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 | €65,103 | €65,837 | +€734 | +1.1% |
| Fixed assets | 21/28 | €46,872 | €35,718 | -€11,154 | -23.8% |
| Tangible fixed assets | 22/27 | €46,872 | €35,718 | -€11,154 | -23.8% |
| Furniture and vehicles | 24 | €46,872 | €35,718 | -€11,154 | -23.8% |
| Current assets | 29/58 | €18,231 | €30,119 | +€11,888 | +65.2% |
| Amounts receivable within one year | 40/41 | €8,949 | €12,152 | +€3,203 | +35.8% |
| Trade receivables | 40 | €8,949 | €12,152 | +€3,203 | +35.8% |
| Cash at bank and in hand | 54/58 | €9,283 | €17,967 | +€8,684 | +93.6% |
| Total equity and liabilities | 10/49 | €65,103 | €65,837 | +€734 | +1.1% |
| Equity | 10/15 | €5,792 | €15,486 | +€9,695 | +167% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Share premium | 1100/10 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,792 | €14,486 | +€9,695 | +202% |
| Amounts payable | 17/49 | €59,312 | €50,350 | -€8,961 | -15.1% |
| Amounts payable after more than one year | 17 | €37,643 | €26,634 | -€11,009 | -29.2% |
| Financial debts | 170/4 | €37,643 | €26,634 | -€11,009 | -29.2% |
| Amounts payable within one year | 42/48 | €21,669 | €23,717 | +€2,048 | +9.5% |
| Financial debts | 43 | €10,531 | €11,009 | +€478 | +4.5% |
| Credit institutions | 430/8 | €10,531 | €11,009 | +€478 | +4.5% |
| Trade debts | 44 | €3,286 | €3,412 | +€126 | +3.8% |
| Suppliers | 440/4 | €3,286 | €3,412 | +€126 | +3.8% |
| Taxes, remuneration and social security | 45 | €182 | €4,490 | +€4,308 | +2,363% |
| Taxes | 450/3 | €182 | €4,490 | +€4,308 | +2,363% |
| Other amounts payable | 47/48 | €7,669 | €4,806 | -€2,864 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,899 | €11,154 | +€2,255 | +25.3% |
| Other operating charges | 640/8 | €1,339 | €1,522 | +€183 | +13.7% |
| Non-recurring operating charges | 66A | €92 | - | -€92 | |
| Gross operating margin | 9900 | €17,698 | €28,206 | +€10,508 | +59.4% |
| Operating profit (loss) | 9901 | €7,367 | €15,530 | +€8,162 | +111% |
| Financial charges | 65/66B | €2,155 | €2,143 | -€12 | -0.6% |
| Recurring financial charges | 65 | €2,155 | €2,143 | -€12 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €5,212 | €13,387 | +€8,175 | +157% |
| Income taxes | 67/77 | €2,351 | €3,692 | +€1,341 | +57.0% |
| Profit (loss) for the period | 9904 | €2,861 | €9,695 | +€6,834 | +239% |
| Profit (loss) for the period to be appropriated | 9905 | €2,861 | €9,695 | +€6,834 | +239% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.