Cabasse - Cookings: 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.
Cabasse - Cookings
Largest movements
- Tangible fixed assets +€315,690
up €315,690 (+259%), from €121,841 to €437,531
of which Land and buildings: +€284,533
- Deferred charges and accrued income +€18,909
up €18,909 (+2,050%), from €922 to €19,831
- Receivables within one year -€10,582
down €10,582 (-25.4%), from €41,662 to €31,080
of which Trade receivables: -€9,872
- Cash +€9,319
up €9,319 (+402%), from €2,316 to €11,634
mainly Debts after one year (+€292,069) and Depreciation (+€71,645)
- Financial fixed assets +€6,061
new in 2024: €6,061
- Debts after one year +€292,069
up €292,069 (+1,995%), from €14,641 to €306,710
- Other debts -€69,435
down €69,435 (-67.1%), from €103,498 to €34,063
- Trade debts +€63,491
up €63,491 (+277%), from €22,888 to €86,380
- Current portion of long-term debt +€23,548
up €23,548 (+541%), from €4,349 to €27,897
- Short-term financial debts +€20,730
new in 2024: €20,730
- Gross operating margin +€98,879
up €98,879 (+208%), from €47,466 to €146,344
- Depreciation +€59,526
up €59,526 (+491%), from €12,119 to €71,645
- Staff costs +€29,705
up €29,705 (+117%), from €25,315 to €55,019
- Financial charges +€6,101
up €6,101 (+938%), from €650 to €6,752
- Other operating charges +€4,346
up €4,346 (+722%), from €602 to €4,947
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,541 | €514,588 | +€341,047 | +197% |
| Fixed assets | 21/28 | €124,696 | €445,812 | +€321,116 | +258% |
| Intangible fixed assets | 21 | €2,855 | €2,220 | -€635 | -22.2% |
| Tangible fixed assets | 22/27 | €121,841 | €437,531 | +€315,690 | +259% |
| Land and buildings | 22 | - | €284,533 | +€284,533 | |
| Plant, machinery and equipment | 23 | €68,905 | €53,579 | -€15,326 | -22.2% |
| Furniture and vehicles | 24 | €26,735 | €76,190 | +€49,455 | +185% |
| Other tangible fixed assets | 26 | €26,201 | €23,229 | -€2,972 | -11.3% |
| Financial fixed assets | 28 | - | €6,061 | +€6,061 | |
| Current assets | 29/58 | €48,845 | €68,776 | +€19,931 | +40.8% |
| Stocks and contracts in progress | 3 | €3,945 | €6,230 | +€2,285 | +57.9% |
| Stocks | 30/36 | €3,945 | €6,230 | +€2,285 | +57.9% |
| Amounts receivable within one year | 40/41 | €41,662 | €31,080 | -€10,582 | -25.4% |
| Trade receivables | 40 | €40,402 | €30,529 | -€9,872 | -24.4% |
| Other amounts receivable | 41 | €1,261 | €551 | -€710 | -56.3% |
| Cash at bank and in hand | 54/58 | €2,316 | €11,634 | +€9,319 | +402% |
| Deferred charges and accrued income | 490/1 | €922 | €19,831 | +€18,909 | +2,050% |
| Total equity and liabilities | 10/49 | €173,541 | €514,588 | +€341,047 | +197% |
| Equity | 10/15 | €16,800 | €22,485 | +€5,684 | +33.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,800 | €12,485 | +€5,684 | +83.6% |
| Amounts payable | 17/49 | €156,741 | €492,104 | +€335,363 | +214% |
| Amounts payable after more than one year | 17 | €14,641 | €306,710 | +€292,069 | +1,995% |
| Financial debts | 170/4 | €14,641 | €306,710 | +€292,069 | +1,995% |
| Amounts payable within one year | 42/48 | €142,101 | €185,394 | +€43,293 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €4,349 | €27,897 | +€23,548 | +541% |
| Financial debts | 43 | - | €20,730 | +€20,730 | |
| Other loans | 439 | - | €20,730 | +€20,730 | |
| Trade debts | 44 | €22,888 | €86,380 | +€63,491 | +277% |
| Suppliers | 440/4 | €22,888 | €86,380 | +€63,491 | +277% |
| Taxes, remuneration and social security | 45 | €11,365 | €16,324 | +€4,959 | +43.6% |
| Taxes | 450/3 | €10,040 | €11,767 | +€1,726 | +17.2% |
| Remuneration and social security | 454/9 | €1,325 | €4,558 | +€3,233 | +244% |
| Other amounts payable | 47/48 | €103,498 | €34,063 | -€69,435 | -67.1% |
| Remuneration, social security and pensions | 62 | €25,315 | €55,019 | +€29,705 | +117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,119 | €71,645 | +€59,526 | +491% |
| Other operating charges | 640/8 | €602 | €4,947 | +€4,346 | +722% |
| Gross operating margin | 9900 | €47,466 | €146,344 | +€98,879 | +208% |
| Operating profit (loss) | 9901 | €9,430 | €14,732 | +€5,302 | +56.2% |
| Financial income | 75/76B | €25 | €58 | +€34 | +136% |
| Recurring financial income | 75 | €25 | €58 | +€34 | +136% |
| Financial charges | 65/66B | €650 | €6,752 | +€6,101 | +938% |
| Recurring financial charges | 65 | €650 | €6,752 | +€6,101 | +938% |
| Profit (loss) for the period before taxes | 9903 | €8,805 | €8,039 | -€766 | -8.7% |
| Income taxes | 67/77 | €2,005 | €2,355 | +€350 | +17.5% |
| Profit (loss) for the period | 9904 | €6,800 | €5,684 | -€1,116 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,800 | €5,684 | -€1,116 | -16.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.