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
- Receivables within one year -€3,459
down €3,459 (-94.0%), from €3,678 to €219
- Tangible fixed assets -€290
down €290 (-20.0%), from €1,450 to €1,160
- Other debts -€6,889
down €6,889 (-91.6%), from €7,519 to €630
- Profit (loss) carried forward +€2,102
up €2,102 (+6.7%), from -€31,481 to -€29,379
- Trade debts +€661
up €661 (+379.9%), from €174 to €835
- Tax, wage and social debts +€268
up €268 (+60.5%), from €443 to €711
- Accrued charges and deferred income +€153
new in 2025: €153
- Gross operating margin +€7,399
up €7,399, from -€3,003 to €4,396
- Financial charges +€563
up €563 (+71.1%), from €792 to €1,355
- Depreciation +€290
new in 2025: €290
- Other operating charges -€133
down €133 (-17.0%), from €782 to €649
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,737 | €2,989 | -€3,748 | -55.6% |
| Fixed assets | 21/28 | €1,750 | €1,460 | -€290 | -16.6% |
| Tangible fixed assets | 22/27 | €1,450 | €1,160 | -€290 | -20.0% |
| Furniture and vehicles | 24 | €1,450 | €1,160 | -€290 | -20.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €4,987 | €1,529 | -€3,458 | -69.3% |
| Amounts receivable within one year | 40/41 | €3,678 | €219 | -€3,459 | -94.0% |
| Trade receivables | 40 | €3,678 | €219 | -€3,459 | -94.0% |
| Deferred charges and accrued income | 490/1 | €1,309 | €1,310 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €6,737 | €2,989 | -€3,748 | -55.6% |
| Equity | 10/15 | -€9,478 | -€7,376 | +€2,102 | +22.2% |
| Contributions | 10/11 | €22,003 | €22,003 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,481 | -€29,379 | +€2,102 | +6.7% |
| Amounts payable | 17/49 | €16,215 | €10,365 | -€5,850 | -36.1% |
| Amounts payable within one year | 42/48 | €16,215 | €10,212 | -€6,003 | -37.0% |
| Financial debts | 43 | €8,079 | €8,036 | -€43 | -0.5% |
| Credit institutions | 430/8 | €8,079 | €8,036 | -€43 | -0.5% |
| Trade debts | 44 | €174 | €835 | +€661 | +379.9% |
| Suppliers | 440/4 | €174 | €835 | +€661 | +379.9% |
| Taxes, remuneration and social security | 45 | €443 | €711 | +€268 | +60.5% |
| Taxes | 450/3 | €443 | €711 | +€268 | +60.5% |
| Other amounts payable | 47/48 | €7,519 | €630 | -€6,889 | -91.6% |
| Accrued charges and deferred income | 492/3 | - | €153 | +€153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €290 | +€290 | |
| Other operating charges | 640/8 | €782 | €649 | -€133 | -17.0% |
| Gross operating margin | 9900 | -€3,003 | €4,396 | +€7,399 | |
| Operating profit (loss) | 9901 | -€3,785 | €3,457 | +€7,242 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €792 | €1,355 | +€563 | +71.1% |
| Recurring financial charges | 65 | €792 | €1,355 | +€563 | +71.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,575 | €2,102 | +€6,677 | |
| Profit (loss) for the period | 9904 | -€4,575 | €2,102 | +€6,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,575 | €2,102 | +€6,677 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.