COOK & DESIGN: what changed
Two fiscal 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 & DESIGN
Largest movements
- Cash -€31,051
down €31,051 (-80.1%), from €38,772 to €7,721
mainly Trade debts (-€30,191) and Net result for the year (-€11,702)
- Financial fixed assets -€24,352
down €24,352 (-100.0%), from €24,352 to €0
- Receivables within one year -€1,490
down €1,490 (-7.2%), from €20,712 to €19,222
of which Trade receivables: -€16,795
- Trade debts -€30,191
down €30,191 (-86.2%), from €35,028 to €4,837
- Profit (loss) carried forward -€11,702
down €11,702 (-1.4%), from -€828,219 to -€839,921
- Accrued charges and deferred income -€9,000
no longer reported in 2025 (was €9,000)
- Debts after one year -€6,000
down €6,000 (-1.8%), from €330,244 to €324,244
- Purchases and services -€841,510
down €841,510 (-98.9%), from €850,971 to €9,461
- Turnover -€697,342
no longer reported in 2025 (was €697,342)
- Staff costs -€185,972
down €185,972 (-99.7%), from €186,582 to €610
- Gross operating margin +€64,120
up €64,120 (+87.1%), from -€73,581 to -€9,461
- Financial charges -€19,860
no longer reported in 2025 (was €19,860)
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 | €83,836 | €26,943 | -€56,893 | -67.9% |
| Fixed assets | 21/28 | €24,352 | €0 | -€24,352 | -100.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Financial fixed assets | 28 | €24,352 | €0 | -€24,352 | -100.0% |
| Current assets | 29/58 | €59,484 | €26,943 | -€32,541 | -54.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €20,712 | €19,222 | -€1,490 | -7.2% |
| Trade receivables | 40 | €16,795 | €0 | -€16,795 | -100.0% |
| Other amounts receivable | 41 | €3,917 | €19,222 | +€15,305 | +390.7% |
| Cash at bank and in hand | 54/58 | €38,772 | €7,721 | -€31,051 | -80.1% |
| Total equity and liabilities | 10/49 | €83,836 | €26,943 | -€56,893 | -67.9% |
| Equity | 10/15 | -€290,436 | -€302,138 | -€11,702 | -4.0% |
| Contributions | 10/11 | €525,000 | €525,000 | = | 0.0% |
| Capital | 10 | €525,000 | €525,000 | = | 0.0% |
| Issued capital | 100 | €525,000 | €525,000 | = | 0.0% |
| Reserves | 13 | €12,783 | €12,783 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €5,283 | €5,283 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€828,219 | -€839,921 | -€11,702 | -1.4% |
| Amounts payable | 17/49 | €374,272 | €329,081 | -€45,191 | -12.1% |
| Amounts payable after more than one year | 17 | €330,244 | €324,244 | -€6,000 | -1.8% |
| Financial debts | 170/4 | €330,244 | €324,244 | -€6,000 | -1.8% |
| Amounts payable within one year | 42/48 | €35,028 | €4,837 | -€30,191 | -86.2% |
| Trade debts | 44 | €35,028 | €4,837 | -€30,191 | -86.2% |
| Suppliers | 440/4 | €35,028 | €4,837 | -€30,191 | -86.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €9,000 | - | -€9,000 | |
| Turnover | 70 | €697,342 | - | -€697,342 | |
| Non-recurring operating income | 76A | €80,048 | - | -€80,048 | |
| Goods, raw materials, services and sundry goods | 60/61 | €850,971 | €9,461 | -€841,510 | -98.9% |
| Remuneration, social security and pensions | 62 | €186,582 | €610 | -€185,972 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €0 | -€4,000 | -100.0% |
| Other operating charges | 640/8 | €17,134 | €1,745 | -€15,389 | -89.8% |
| Gross operating margin | 9900 | -€73,581 | -€9,461 | +€64,120 | +87.1% |
| Operating profit (loss) | 9901 | -€281,297 | -€11,816 | +€269,481 | +95.8% |
| Financial income | 75/76B | €76 | €114 | +€38 | +50.0% |
| Recurring financial income | 75 | €76 | €114 | +€38 | +50.0% |
| Non-recurring financial income | 76B | €76 | - | -€76 | |
| Financial charges | 65/66B | €19,860 | - | -€19,860 | |
| Recurring financial charges | 65 | €19,860 | - | -€19,860 | |
| Profit (loss) for the period before taxes | 9903 | -€301,081 | -€11,702 | +€289,379 | +96.1% |
| Income taxes | 67/77 | €47 | - | -€47 | |
| Profit (loss) for the period | 9904 | -€301,128 | -€11,702 | +€289,426 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€301,128 | -€11,702 | +€289,426 | +96.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.