Cook Consulting: 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 Consulting
Largest movements
- Tangible fixed assets -€5,172
down €5,172 (-39.7%), from €13,022 to €7,850
of which Furniture and vehicles: -€5,022
- Cash +€1,703
up €1,703 (+19.8%), from €8,584 to €10,288
mainly Net result for the year (+€35,414) and Depreciation (+€6,055)
- Deferred charges and accrued income +€1,423
up €1,423 (+116.4%), from €1,222 to €2,645
- Profit (loss) carried forward +€35,414
up €35,414 (+62.3%), from -€56,871 to -€21,457
- Other debts -€30,684
down €30,684 (-43.1%), from €71,224 to €40,539
- Trade debts -€5,214
down €5,214 (-81.6%), from €6,392 to €1,178
- Debts after one year -€3,714
down €3,714 (-92.7%), from €4,008 to €294
- Tax, wage and social debts +€2,292
up €2,292 (+52.2%), from €4,388 to €6,681
- Gross operating margin +€94,394
up €94,394, from -€48,144 to €46,250
- Other operating charges +€1,034
up €1,034 (+60.2%), from €1,717 to €2,751
- Financial charges +€836
up €836 (+101.0%), from €828 to €1,664
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.
Cash bridge derived
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 | €37,396 | €35,670 | -€1,725 | -4.6% |
| Fixed assets | 21/28 | €13,022 | €7,850 | -€5,172 | -39.7% |
| Tangible fixed assets | 22/27 | €13,022 | €7,850 | -€5,172 | -39.7% |
| Plant, machinery and equipment | 23 | €165 | €14 | -€151 | -91.4% |
| Furniture and vehicles | 24 | €12,858 | €7,836 | -€5,022 | -39.1% |
| Current assets | 29/58 | €24,373 | €27,820 | +€3,447 | +14.1% |
| Amounts receivable within one year | 40/41 | €14,567 | €14,888 | +€321 | +2.2% |
| Trade receivables | 40 | €14,567 | €14,596 | +€30 | +0.2% |
| Other amounts receivable | 41 | - | €291 | +€291 | |
| Cash at bank and in hand | 54/58 | €8,584 | €10,288 | +€1,703 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,222 | €2,645 | +€1,423 | +116.4% |
| Total equity and liabilities | 10/49 | €37,396 | €35,670 | -€1,725 | -4.6% |
| Equity | 10/15 | -€51,871 | -€16,457 | +€35,414 | +68.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,871 | -€21,457 | +€35,414 | +62.3% |
| Amounts payable | 17/49 | €89,266 | €52,127 | -€37,139 | -41.6% |
| Amounts payable after more than one year | 17 | €4,008 | €294 | -€3,714 | -92.7% |
| Financial debts | 170/4 | €4,008 | €294 | -€3,714 | -92.7% |
| Amounts payable within one year | 42/48 | €85,258 | €51,833 | -€33,426 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €3,255 | €3,435 | +€180 | +5.5% |
| Trade debts | 44 | €6,392 | €1,178 | -€5,214 | -81.6% |
| Suppliers | 440/4 | €6,392 | €1,178 | -€5,214 | -81.6% |
| Taxes, remuneration and social security | 45 | €4,388 | €6,681 | +€2,292 | +52.2% |
| Taxes | 450/3 | €4,388 | €6,681 | +€2,292 | +52.2% |
| Other amounts payable | 47/48 | €71,224 | €40,539 | -€30,684 | -43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,055 | €6,055 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,717 | €2,751 | +€1,034 | +60.2% |
| Gross operating margin | 9900 | -€48,144 | €46,250 | +€94,394 | |
| Operating profit (loss) | 9901 | -€55,916 | €37,443 | +€93,359 | |
| Financial charges | 65/66B | €828 | €1,664 | +€836 | +101.0% |
| Recurring financial charges | 65 | €828 | €1,664 | +€836 | +101.0% |
| Profit (loss) for the period before taxes | 9903 | -€56,744 | €35,780 | +€92,523 | |
| Income taxes | 67/77 | €456 | €366 | -€91 | -19.9% |
| Profit (loss) for the period | 9904 | -€57,200 | €35,414 | +€92,614 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,200 | €35,414 | +€92,614 |
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 12 October 2026 via checked.be.