COOK & BOON: 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.
COOK & BOON
Largest movements
- Receivables within one year -€335,508
down €335,508 (-78.0%), from €429,998 to €94,490
of which Other amounts receivable: -€294,988
- Cash +€22,085
up €22,085 (+42.2%), from €52,285 to €74,370
mainly Receivables within one year (+€335,508) and Short-term financial debts (+€150,000)
- Contributions -€450,000
down €450,000 (-80.9%), from €556,197 to €106,197
- Short-term financial debts +€150,000
new in 2025: €150,000
- Other debts -€16,811
down €16,811 (-64.1%), from €26,237 to €9,426
- Trade debts +€9,797
up €9,797 (+319%), from €3,066 to €12,863
- Gross operating margin -€9,855
down €9,855 (-85.5%), from €11,523 to €1,668
- Financial charges +€2,764
up €2,764 (+82.0%), from €3,370 to €6,134
- Other operating charges +€643
up €643 (+33.1%), from €1,944 to €2,588
- Financial income +€507
up €507 (+7.0%), from €7,230 to €7,737
- Taxes +€238
up €238 (+30.2%), from €788 to €1,026
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 | €519,058 | €205,884 | -€313,174 | -60.3% |
| Fixed assets | 21/28 | €6,186 | €3,576 | -€2,610 | -42.2% |
| Tangible fixed assets | 22/27 | €5,686 | €3,076 | -€2,610 | -45.9% |
| Plant, machinery and equipment | 23 | €5,686 | €3,076 | -€2,610 | -45.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €512,872 | €202,307 | -€310,565 | -60.6% |
| Amounts receivable within one year | 40/41 | €429,998 | €94,490 | -€335,508 | -78.0% |
| Trade receivables | 40 | €134,886 | €94,366 | -€40,520 | -30.0% |
| Other amounts receivable | 41 | €295,112 | €124 | -€294,988 | -100.0% |
| Cash at bank and in hand | 54/58 | €52,285 | €74,370 | +€22,085 | +42.2% |
| Deferred charges and accrued income | 490/1 | €30,590 | €33,447 | +€2,858 | +9.3% |
| Total equity and liabilities | 10/49 | €519,058 | €205,884 | -€313,174 | -60.3% |
| Equity | 10/15 | €478,603 | €25,652 | -€452,952 | -94.6% |
| Contributions | 10/11 | €556,197 | €106,197 | -€450,000 | -80.9% |
| Profit (loss) carried forward | 14 | -€77,594 | -€80,546 | -€2,952 | -3.8% |
| Amounts payable | 17/49 | €40,455 | €180,232 | +€139,777 | +346% |
| Amounts payable within one year | 42/48 | €38,893 | €177,143 | +€138,250 | +355% |
| Financial debts | 43 | - | €150,000 | +€150,000 | |
| Credit institutions | 430/8 | - | €150,000 | +€150,000 | |
| Trade debts | 44 | €3,066 | €12,863 | +€9,797 | +319% |
| Suppliers | 440/4 | €3,066 | €12,863 | +€9,797 | +319% |
| Taxes, remuneration and social security | 45 | €9,590 | €4,854 | -€4,736 | -49.4% |
| Taxes | 450/3 | €9,590 | €4,854 | -€4,736 | -49.4% |
| Other amounts payable | 47/48 | €26,237 | €9,426 | -€16,811 | -64.1% |
| Accrued charges and deferred income | 492/3 | €1,562 | €3,089 | +€1,527 | +97.8% |
| Non-recurring operating income | 76A | €19,185 | €0 | -€19,185 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,797 | €2,610 | -€188 | -6.7% |
| Other operating charges | 640/8 | €1,944 | €2,588 | +€643 | +33.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €11,523 | €1,668 | -€9,855 | -85.5% |
| Operating profit (loss) | 9901 | €6,782 | -€3,529 | -€10,311 | |
| Financial income | 75/76B | €7,230 | €7,737 | +€507 | +7.0% |
| Recurring financial income | 75 | €7,230 | €7,737 | +€507 | +7.0% |
| Financial charges | 65/66B | €3,370 | €6,134 | +€2,764 | +82.0% |
| Recurring financial charges | 65 | €3,370 | €6,134 | +€2,764 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | €10,642 | -€1,926 | -€12,568 | |
| Income taxes | 67/77 | €788 | €1,026 | +€238 | +30.2% |
| Profit (loss) for the period | 9904 | €9,854 | -€2,952 | -€12,806 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,854 | -€2,952 | -€12,806 |
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 15 October 2026 via checked.be.