COOK & STYLE: 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 & STYLE
Largest movements
- Receivables within one year -€55,758
down €55,758 (-59.2%), from €94,109 to €38,351
of which Trade receivables: -€55,313
- Cash +€37,991
up €37,991 (+179%), from €21,202 to €59,193
mainly Receivables within one year (+€55,758) and Depreciation (+€26,401)
- Profit (loss) carried forward -€29,532
down €29,532 (-44.8%), from -€65,893 to -€95,425
- Accrued charges and deferred income +€17,502
new in 2025: €17,502
- Debts after one year -€13,883
down €13,883 (-3.2%), from €437,092 to €423,210
of which Financial debts: -€13,883
- Tax, wage and social debts +€11,302
up €11,302 (+82.1%), from €13,774 to €25,076
of which Taxes: +€11,302
- Gross operating margin -€47,706
down €47,706 (-73.0%), from €65,314 to €17,609
- Other operating charges +€4,910
up €4,910 (+343%), from €1,430 to €6,340
- Depreciation +€2,035
up €2,035 (+8.4%), from €24,366 to €26,401
- Financial charges +€1,685
up €1,685 (+8.9%), from €18,890 to €20,575
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 | €664,597 | €642,534 | -€22,064 | -3.3% |
| Fixed assets | 21/28 | €542,631 | €542,456 | -€175 | 0.0% |
| Tangible fixed assets | 22/27 | €542,631 | €542,456 | -€175 | 0.0% |
| Land and buildings | 22 | €478,546 | €469,714 | -€8,832 | -1.8% |
| Plant, machinery and equipment | 23 | €31,936 | €28,469 | -€3,467 | -10.9% |
| Furniture and vehicles | 24 | €19,040 | €32,163 | +€13,123 | +68.9% |
| Other tangible fixed assets | 26 | €13,109 | €12,109 | -€1,000 | -7.6% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €121,966 | €100,078 | -€21,888 | -17.9% |
| Amounts receivable within one year | 40/41 | €94,109 | €38,351 | -€55,758 | -59.2% |
| Trade receivables | 40 | €85,006 | €29,693 | -€55,313 | -65.1% |
| Other amounts receivable | 41 | €9,102 | €8,657 | -€445 | -4.9% |
| Cash at bank and in hand | 54/58 | €21,202 | €59,193 | +€37,991 | +179% |
| Deferred charges and accrued income | 490/1 | €6,655 | €2,534 | -€4,121 | -61.9% |
| Total equity and liabilities | 10/49 | €664,597 | €642,534 | -€22,064 | -3.3% |
| Equity | 10/15 | €79,471 | €44,682 | -€34,789 | -43.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,764 | €121,507 | -€5,258 | -4.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €124,904 | €119,647 | -€5,258 | -4.2% |
| Profit (loss) carried forward | 14 | -€65,893 | -€95,425 | -€29,532 | -44.8% |
| Provisions and deferred taxes | 16 | €30,818 | €29,503 | -€1,314 | -4.3% |
| Deferred taxes | 168 | €30,818 | €29,503 | -€1,314 | -4.3% |
| Amounts payable | 17/49 | €554,309 | €568,348 | +€14,040 | +2.5% |
| Amounts payable after more than one year | 17 | €437,092 | €423,210 | -€13,883 | -3.2% |
| Financial debts | 170/4 | €346,492 | €332,610 | -€13,883 | -4.0% |
| Other amounts payable | 178/9 | €90,600 | €90,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €117,216 | €127,637 | +€10,421 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €13,271 | €13,883 | +€611 | +4.6% |
| Financial debts | 43 | - | €50 | +€50 | |
| Credit institutions | 430/8 | - | €50 | +€50 | |
| Trade debts | 44 | €7,520 | €11,896 | +€4,377 | +58.2% |
| Suppliers | 440/4 | €7,520 | €11,896 | +€4,377 | +58.2% |
| Taxes, remuneration and social security | 45 | €13,774 | €25,076 | +€11,302 | +82.1% |
| Taxes | 450/3 | €13,774 | €25,076 | +€11,302 | +82.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €82,651 | €76,731 | -€5,920 | -7.2% |
| Accrued charges and deferred income | 492/3 | - | €17,502 | +€17,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,366 | €26,401 | +€2,035 | +8.4% |
| Other operating charges | 640/8 | €1,430 | €6,340 | +€4,910 | +343% |
| Gross operating margin | 9900 | €65,314 | €17,609 | -€47,706 | -73.0% |
| Operating profit (loss) | 9901 | €39,518 | -€15,133 | -€54,651 | |
| Financial income | 75/76B | €7 | €49 | +€42 | +616% |
| Recurring financial income | 75 | €7 | €49 | +€42 | +616% |
| Financial charges | 65/66B | €18,890 | €20,575 | +€1,685 | +8.9% |
| Recurring financial charges | 65 | €18,890 | €20,575 | +€1,685 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €20,635 | -€35,659 | -€56,294 | |
| Transfer from deferred taxes | 780 | €621 | €1,314 | +€693 | +112% |
| Income taxes | 67/77 | €498 | €445 | -€53 | -10.6% |
| Profit (loss) for the period | 9904 | €20,759 | -€34,789 | -€55,548 | |
| Transfer from tax-exempt reserves | 789 | €2,485 | €5,258 | +€2,772 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €23,244 | -€29,532 | -€52,776 |
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 24 October 2026 via checked.be.