Coockie & Co: 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.
Coockie & Co
Largest movements
- Cash +€554,793
up €554,793 (+859%), from €64,562 to €619,355
mainly Net result for the year (+€644,343) and Other debts (+€359,239)
- Financial fixed assets -€206,000
down €206,000 (-31.4%), from €656,096 to €450,096
- Receivables after one year +€70,000
new in 2025: €70,000
- Receivables within one year -€55,696
down €55,696 (-59.1%), from €94,291 to €38,595
of which Other amounts receivable: -€47,248
- Other debts +€359,239
up €359,239 (+671%), from €53,542 to €412,781
- Profit (loss) carried forward +€94,343
up €94,343 (+16.0%), from €591,232 to €685,575
- Debts after one year -€65,261
down €65,261 (-68.2%), from €95,750 to €30,490
- Trade debts -€18,687
down €18,687 (-69.6%), from €26,851 to €8,164
- Financial income +€623,957
up €623,957 (+1,558%), from €40,049 to €664,006
- Gross operating margin -€164,106
down €164,106 (-79.2%), from €207,129 to €43,023
- Financial charges -€34,913
down €34,913 (-82.3%), from €42,406 to €7,493
- Taxes -€20,971
down €20,971 (-97.2%), from €21,577 to €606
- Staff costs -€17,910
down €17,910 (-27.2%), from €65,951 to €48,041
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 | €824,185 | €1,189,243 | +€365,058 | +44.3% |
| Fixed assets | 21/28 | €665,040 | €455,893 | -€209,146 | -31.4% |
| Tangible fixed assets | 22/27 | €8,944 | €5,798 | -€3,146 | -35.2% |
| Plant, machinery and equipment | 23 | €1,540 | €640 | -€899 | -58.4% |
| Furniture and vehicles | 24 | €4,404 | €2,157 | -€2,247 | -51.0% |
| Other tangible fixed assets | 26 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €656,096 | €450,096 | -€206,000 | -31.4% |
| Current assets | 29/58 | €159,145 | €733,349 | +€574,204 | +361% |
| Amounts receivable after more than one year | 29 | - | €70,000 | +€70,000 | |
| Other amounts receivable | 291 | - | €70,000 | +€70,000 | |
| Amounts receivable within one year | 40/41 | €94,291 | €38,595 | -€55,696 | -59.1% |
| Trade receivables | 40 | €43,540 | €35,092 | -€8,448 | -19.4% |
| Other amounts receivable | 41 | €50,751 | €3,503 | -€47,248 | -93.1% |
| Cash at bank and in hand | 54/58 | €64,562 | €619,355 | +€554,793 | +859% |
| Deferred charges and accrued income | 490/1 | €292 | €5,400 | +€5,108 | +1,749% |
| Total equity and liabilities | 10/49 | €824,185 | €1,189,243 | +€365,058 | +44.3% |
| Equity | 10/15 | €611,692 | €706,035 | +€94,343 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €591,232 | €685,575 | +€94,343 | +16.0% |
| Amounts payable | 17/49 | €212,493 | €483,208 | +€270,715 | +127% |
| Amounts payable after more than one year | 17 | €95,750 | €30,490 | -€65,261 | -68.2% |
| Financial debts | 170/4 | €95,750 | €30,490 | -€65,261 | -68.2% |
| Amounts payable within one year | 42/48 | €116,742 | €452,718 | +€335,976 | +288% |
| Current portion of amounts payable after more than one year | 42 | €29,431 | €23,882 | -€5,550 | -18.9% |
| Trade debts | 44 | €26,851 | €8,164 | -€18,687 | -69.6% |
| Suppliers | 440/4 | €26,851 | €8,164 | -€18,687 | -69.6% |
| Taxes, remuneration and social security | 45 | €6,919 | €7,892 | +€973 | +14.1% |
| Taxes | 450/3 | - | €1,756 | +€1,756 | |
| Remuneration and social security | 454/9 | €6,919 | €6,136 | -€783 | -11.3% |
| Other amounts payable | 47/48 | €53,542 | €412,781 | +€359,239 | +671% |
| Remuneration, social security and pensions | 62 | €65,951 | €48,041 | -€17,910 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,790 | €3,146 | -€1,644 | -34.3% |
| Other operating charges | 640/8 | €2,298 | €3,400 | +€1,102 | +48.0% |
| Gross operating margin | 9900 | €207,129 | €43,023 | -€164,106 | -79.2% |
| Operating profit (loss) | 9901 | €134,090 | -€11,564 | -€145,655 | |
| Financial income | 75/76B | €40,049 | €664,006 | +€623,957 | +1,558% |
| Recurring financial income | 75 | €40,049 | €664,006 | +€623,957 | +1,558% |
| Financial charges | 65/66B | €42,406 | €7,493 | -€34,913 | -82.3% |
| Recurring financial charges | 65 | €42,406 | €7,493 | -€34,913 | -82.3% |
| Profit (loss) for the period before taxes | 9903 | €131,733 | €644,949 | +€513,216 | +390% |
| Income taxes | 67/77 | €21,577 | €606 | -€20,971 | -97.2% |
| Profit (loss) for the period | 9904 | €110,156 | €644,343 | +€534,187 | +485% |
| Profit (loss) for the period to be appropriated | 9905 | €110,156 | €644,343 | +€534,187 | +485% |
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 19 October 2026 via checked.be.