CHICK’N & 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.
What changed
CHICK’N & COOK
NACE 10.120, Manufacture of food products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€25,826
2024 · €37,163-€11,338
Equity
€79,642
2024 · €77,816+€1,826
Cash
-
2024 · €0
Balance sheet total
€349,037
2024 · €417,175-€68,138
Largest movements
Assets
- Receivables within one year -€66,809
down €66,809 (-39.4%), from €169,513 to €102,704
of which Trade receivables: -€67,478
Equity and liabilities
- Other debts -€43,413
down €43,413 (-38.8%), from €111,812 to €68,399
- Trade debts -€17,846
down €17,846 (-20.1%), from €88,788 to €70,942
- Current portion of long-term debt -€5,543
down €5,543 (-14.9%), from €37,193 to €31,650
Income statement
- Staff costs -€16,010
down €16,010 (-28.6%), from €55,911 to €39,901
- Gross operating margin -€12,188
down €12,188 (-8.3%), from €146,416 to €134,228
- Financial income -€8,232
no longer reported in 2025 (was €8,232)
- Depreciation +€5,515
up €5,515 (+13.3%), from €41,573 to €47,088
- Taxes -€2,154
down €2,154 (-21.9%), from €9,842 to €7,688
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.
Result 2024
€37,163
Gross operating margin
-€12,188
Staff costs
+€16,010
Depreciation
-€5,515
Other operating charges
-€1,649
Other operating items
-€280
Financial income
-€8,232
Financial charges
-€1,638
Taxes
+€2,154
Result 2025
€25,826
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€77,198
Investment
-€44,536
Financing
-€32,661
Cash 2024
€0
From operations (derived)
+€77,198
Net result for the year
+€25,826
Depreciation
+€47,088
Stocks and contracts
-€1,094
Receivables within one year
+€66,809
Smaller working-capital items
-€171
Trade debts
-€17,846
Other debts
-€43,413
Investment (derived)
-€44,536
Investment in fixed assets (net)
-€44,536
Financing
-€32,661
Debts after one year
-€3,118
Current portion of long-term debt
-€5,543
Contributions, distributions and other
-€24,000
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €417,175 | €349,037 | -€68,138 | -16.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €200,215 | €197,663 | -€2,552 | -1.3% |
| Tangible fixed assets | 22/27 | €198,548 | €195,997 | -€2,552 | -1.3% |
| Land and buildings | 22 | €131,179 | €123,471 | -€7,709 | -5.9% |
| Plant, machinery and equipment | 23 | €26,301 | €13,087 | -€13,214 | -50.2% |
| Furniture and vehicles | 24 | €9,462 | €39,614 | +€30,152 | +319% |
| Leasing and similar rights | 25 | €31,606 | €19,826 | -€11,780 | -37.3% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,667 | €1,667 | = | 0.0% |
| Current assets | 29/58 | €216,960 | €151,373 | -€65,586 | -30.2% |
| Stocks and contracts in progress | 3 | €46,386 | €47,480 | +€1,094 | +2.4% |
| Stocks | 30/36 | €46,386 | €47,480 | +€1,094 | +2.4% |
| Amounts receivable within one year | 40/41 | €169,513 | €102,704 | -€66,809 | -39.4% |
| Trade receivables | 40 | €163,744 | €96,267 | -€67,478 | -41.2% |
| Other amounts receivable | 41 | €5,769 | €6,438 | +€669 | +11.6% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,061 | €1,189 | +€128 | +12.1% |
| Total equity and liabilities | 10/49 | €417,175 | €349,037 | -€68,138 | -16.3% |
| Equity | 10/15 | €77,816 | €79,642 | +€1,826 | +2.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,816 | €54,642 | +€1,826 | +3.5% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €339,359 | €269,395 | -€69,964 | -20.6% |
| Amounts payable after more than one year | 17 | €89,880 | €86,762 | -€3,118 | -3.5% |
| Financial debts | 170/4 | €89,880 | €86,762 | -€3,118 | -3.5% |
| Amounts payable within one year | 42/48 | €249,478 | €182,633 | -€66,846 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €37,193 | €31,650 | -€5,543 | -14.9% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €88,788 | €70,942 | -€17,846 | -20.1% |
| Suppliers | 440/4 | €88,788 | €70,942 | -€17,846 | -20.1% |
| Taxes, remuneration and social security | 45 | €11,685 | €11,642 | -€43 | -0.4% |
| Taxes | 450/3 | €3,962 | €3,879 | -€83 | -2.1% |
| Remuneration and social security | 454/9 | €7,723 | €7,763 | +€40 | +0.5% |
| Other amounts payable | 47/48 | €111,812 | €68,399 | -€43,413 | -38.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €55,911 | €39,901 | -€16,010 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,573 | €47,088 | +€5,515 | +13.3% |
| Other operating charges | 640/8 | €2,515 | €4,164 | +€1,649 | +65.6% |
| Non-recurring operating charges | 66A | - | €280 | +€280 | |
| Gross operating margin | 9900 | €146,416 | €134,228 | -€12,188 | -8.3% |
| Operating profit (loss) | 9901 | €46,417 | €42,795 | -€3,622 | -7.8% |
| Financial income | 75/76B | €8,232 | - | -€8,232 | |
| Recurring financial income | 75 | €8,232 | - | -€8,232 | |
| Financial charges | 65/66B | €7,644 | €9,282 | +€1,638 | +21.4% |
| Recurring financial charges | 65 | €7,644 | €9,282 | +€1,638 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €47,005 | €33,513 | -€13,492 | -28.7% |
| Income taxes | 67/77 | €9,842 | €7,688 | -€2,154 | -21.9% |
| Profit (loss) for the period | 9904 | €37,163 | €25,826 | -€11,338 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,163 | €25,826 | -€11,338 | -30.5% |
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.