Cocina: 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.
Cocina
Largest movements
- Tangible fixed assets -€31,483
down €31,483 (-11.2%), from €281,643 to €250,160
of which Leasing and similar rights: -€16,150
- Cash -€11,821
down €11,821 (-39.7%), from €29,763 to €17,943
mainly Debts after one year (-€28,082) and Trade debts (-€11,710)
- Stocks and contracts -€4,204
down €4,204 (-51.3%), from €8,192 to €3,989
- Debts after one year -€28,082
down €28,082 (-12.9%), from €217,121 to €189,038
- Trade debts -€11,710
down €11,710 (-61.8%), from €18,962 to €7,252
- Other debts -€5,780
down €5,780 (-45.7%), from €12,658 to €6,878
- Gross operating margin -€11,894
down €11,894 (-22.2%), from €53,622 to €41,728
- Depreciation -€2,804
down €2,804 (-8.2%), from €34,287 to €31,483
- Financial charges -€1,300
down €1,300 (-16.0%), from €8,142 to €6,842
- Taxes -€1,192
down €1,192 (-40.8%), from €2,920 to €1,728
- Other operating charges -€692
down €692 (-18.6%), from €3,719 to €3,027
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 | €347,267 | €300,278 | -€46,989 | -13.5% |
| Fixed assets | 21/28 | €281,943 | €250,460 | -€31,483 | -11.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €281,643 | €250,160 | -€31,483 | -11.2% |
| Land and buildings | 22 | €224,453 | €217,688 | -€6,766 | -3.0% |
| Plant, machinery and equipment | 23 | €4,047 | €1,266 | -€2,781 | -68.7% |
| Furniture and vehicles | 24 | €10,244 | €4,457 | -€5,787 | -56.5% |
| Leasing and similar rights | 25 | €42,900 | €26,750 | -€16,150 | -37.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €65,324 | €49,819 | -€15,505 | -23.7% |
| Stocks and contracts in progress | 3 | €8,192 | €3,989 | -€4,204 | -51.3% |
| Stocks | 30/36 | €8,192 | €3,989 | -€4,204 | -51.3% |
| Amounts receivable within one year | 40/41 | €24,735 | €24,247 | -€488 | -2.0% |
| Trade receivables | 40 | €16,268 | €21,075 | +€4,808 | +29.6% |
| Other amounts receivable | 41 | €8,467 | €3,172 | -€5,295 | -62.5% |
| Cash at bank and in hand | 54/58 | €29,763 | €17,943 | -€11,821 | -39.7% |
| Deferred charges and accrued income | 490/1 | €2,633 | €3,640 | +€1,007 | +38.2% |
| Total equity and liabilities | 10/49 | €347,267 | €300,278 | -€46,989 | -13.5% |
| Equity | 10/15 | €68,219 | €66,869 | -€1,350 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,619 | €48,269 | -€1,350 | -2.7% |
| Distributable reserves | 133 | €49,619 | €48,269 | -€1,350 | -2.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €279,048 | €233,409 | -€45,638 | -16.4% |
| Amounts payable after more than one year | 17 | €217,121 | €189,038 | -€28,082 | -12.9% |
| Financial debts | 170/4 | €217,121 | €189,038 | -€28,082 | -12.9% |
| Amounts payable within one year | 42/48 | €60,834 | €43,754 | -€17,080 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €26,878 | €26,891 | +€13 | 0.0% |
| Trade debts | 44 | €18,962 | €7,252 | -€11,710 | -61.8% |
| Suppliers | 440/4 | €18,962 | €7,252 | -€11,710 | -61.8% |
| Taxes, remuneration and social security | 45 | €2,335 | €2,733 | +€397 | +17.0% |
| Taxes | 450/3 | €2,335 | €2,733 | +€397 | +17.0% |
| Other amounts payable | 47/48 | €12,658 | €6,878 | -€5,780 | -45.7% |
| Accrued charges and deferred income | 492/3 | €1,093 | €617 | -€476 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,287 | €31,483 | -€2,804 | -8.2% |
| Other operating charges | 640/8 | €3,719 | €3,027 | -€692 | -18.6% |
| Gross operating margin | 9900 | €53,622 | €41,728 | -€11,894 | -22.2% |
| Operating profit (loss) | 9901 | €15,615 | €7,218 | -€8,398 | -53.8% |
| Financial income | 75/76B | €45 | €2 | -€43 | -95.5% |
| Recurring financial income | 75 | €45 | €2 | -€43 | -95.5% |
| Financial charges | 65/66B | €8,142 | €6,842 | -€1,300 | -16.0% |
| Recurring financial charges | 65 | €8,142 | €6,842 | -€1,300 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €7,519 | €378 | -€7,141 | -95.0% |
| Income taxes | 67/77 | €2,920 | €1,728 | -€1,192 | -40.8% |
| Profit (loss) for the period | 9904 | €4,599 | -€1,350 | -€5,949 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,599 | -€1,350 | -€5,949 |
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 24 October 2026 via checked.be.