COCINA LOCA: 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 LOCA
Largest movements
- Receivables within one year -€6,406
down €6,406 (-54.2%), from €11,828 to €5,422
- Tangible fixed assets -€1,567
down €1,567 (-9.3%), from €16,766 to €15,200
of which Plant, machinery and equipment: -€3,180
- Cash +€735
up €735 (+8,530%), from €9 to €744
mainly Tax, wage and social debts (+€27,955) and Receivables within one year (+€6,406)
- Profit (loss) carried forward -€38,472
down €38,472 (-161%), from -€23,947 to -€62,419
- Tax, wage and social debts +€27,955
up €27,955 (+81.7%), from €34,211 to €62,166
of which Taxes: +€25,231
- Trade debts +€3,812
up €3,812 (+43.1%), from €8,841 to €12,653
- Other debts -€531
down €531 (-7.1%), from €7,498 to €6,966
- Staff costs +€15,835
up €15,835 (+46.1%), from €34,363 to €50,198
- Gross operating margin +€3,830
up €3,830 (+29.2%), from €13,096 to €16,926
- Depreciation +€2,259
up €2,259 (+132%), from €1,707 to €3,967
- Financial charges +€358
up €358 (+40.9%), from €876 to €1,234
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 | €28,603 | €21,365 | -€7,237 | -25.3% |
| Fixed assets | 21/28 | €16,766 | €15,200 | -€1,567 | -9.3% |
| Tangible fixed assets | 22/27 | €16,766 | €15,200 | -€1,567 | -9.3% |
| Land and buildings | 22 | €2,365 | €1,850 | -€514 | -21.8% |
| Plant, machinery and equipment | 23 | €14,402 | €11,221 | -€3,180 | -22.1% |
| Furniture and vehicles | 24 | - | €2,128 | +€2,128 | |
| Current assets | 29/58 | €11,837 | €6,166 | -€5,671 | -47.9% |
| Amounts receivable within one year | 40/41 | €11,828 | €5,422 | -€6,406 | -54.2% |
| Trade receivables | 40 | €11,828 | €5,422 | -€6,406 | -54.2% |
| Cash at bank and in hand | 54/58 | €9 | €744 | +€735 | +8,530% |
| Total equity and liabilities | 10/49 | €28,603 | €21,365 | -€7,237 | -25.3% |
| Equity | 10/15 | -€21,947 | -€60,419 | -€38,472 | -175% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,947 | -€62,419 | -€38,472 | -161% |
| Amounts payable | 17/49 | €50,550 | €81,785 | +€31,235 | +61.8% |
| Amounts payable within one year | 42/48 | €50,550 | €81,785 | +€31,235 | +61.8% |
| Trade debts | 44 | €8,841 | €12,653 | +€3,812 | +43.1% |
| Suppliers | 440/4 | €8,841 | €12,653 | +€3,812 | +43.1% |
| Taxes, remuneration and social security | 45 | €34,211 | €62,166 | +€27,955 | +81.7% |
| Taxes | 450/3 | €18,716 | €43,947 | +€25,231 | +135% |
| Remuneration and social security | 454/9 | €15,496 | €18,219 | +€2,724 | +17.6% |
| Other amounts payable | 47/48 | €7,498 | €6,966 | -€531 | -7.1% |
| Remuneration, social security and pensions | 62 | €34,363 | €50,198 | +€15,835 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,707 | €3,967 | +€2,259 | +132% |
| Other operating charges | 640/8 | €97 | - | -€97 | |
| Gross operating margin | 9900 | €13,096 | €16,926 | +€3,830 | +29.2% |
| Operating profit (loss) | 9901 | -€23,071 | -€37,238 | -€14,167 | -61.4% |
| Financial charges | 65/66B | €876 | €1,234 | +€358 | +40.9% |
| Recurring financial charges | 65 | €876 | €1,234 | +€358 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,947 | -€38,472 | -€14,525 | -60.7% |
| Profit (loss) for the period | 9904 | -€23,947 | -€38,472 | -€14,525 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,947 | -€38,472 | -€14,525 | -60.7% |
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 26 October 2026 via checked.be.