COOK & TASTE: 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 & TASTE
Largest movements
- Cash -€13,161
down €13,161 (-64.8%), from €20,311 to €7,151
mainly Tax, wage and social debts (-€12,069) and Receivables within one year (-€4,044)
- Receivables within one year +€4,044
up €4,044 (+170%), from €2,379 to €6,423
of which Trade receivables: +€4,033
- Tangible fixed assets -€385
down €385 (-45.6%), from €844 to €459
- Tax, wage and social debts -€12,069
no longer reported in 2025 (was €12,069)
of which Remuneration and social security: -€6,060
- Trade debts +€2,228
up €2,228 (+139%), from €1,606 to €3,834
- Accrued charges and deferred income +€387
new in 2025: €387
- Gross operating margin -€8,034
down €8,034 (-93.6%), from €8,580 to €546
- Taxes -€1,249
no longer reported in 2025 (was €1,249)
- Depreciation -€1,142
down €1,142 (-74.8%), from €1,527 to €385
- Financial charges -€393
down €393 (-81.2%), from €484 to €91
- Other operating charges -€337
down €337 (-74.1%), from €455 to €118
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 | €23,534 | €14,032 | -€9,502 | -40.4% |
| Fixed assets | 21/28 | €844 | €459 | -€385 | -45.6% |
| Tangible fixed assets | 22/27 | €844 | €459 | -€385 | -45.6% |
| Furniture and vehicles | 24 | €844 | €459 | -€385 | -45.6% |
| Current assets | 29/58 | €22,690 | €13,574 | -€9,117 | -40.2% |
| Amounts receivable within one year | 40/41 | €2,379 | €6,423 | +€4,044 | +170% |
| Trade receivables | 40 | €2,302 | €6,336 | +€4,033 | +175% |
| Other amounts receivable | 41 | €77 | €87 | +€10 | +13.2% |
| Cash at bank and in hand | 54/58 | €20,311 | €7,151 | -€13,161 | -64.8% |
| Total equity and liabilities | 10/49 | €23,534 | €14,032 | -€9,502 | -40.4% |
| Equity | 10/15 | €9,860 | €9,811 | -€48 | -0.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,860 | €4,811 | -€48 | -1.0% |
| Amounts payable | 17/49 | €13,675 | €4,221 | -€9,454 | -69.1% |
| Amounts payable within one year | 42/48 | €13,675 | €3,834 | -€9,841 | -72.0% |
| Trade debts | 44 | €1,606 | €3,834 | +€2,228 | +139% |
| Suppliers | 440/4 | €1,606 | €3,834 | +€2,228 | +139% |
| Taxes, remuneration and social security | 45 | €12,069 | - | -€12,069 | |
| Taxes | 450/3 | €6,009 | - | -€6,009 | |
| Remuneration and social security | 454/9 | €6,060 | - | -€6,060 | |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Remuneration, social security and pensions | 62 | €6 | - | -€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,527 | €385 | -€1,142 | -74.8% |
| Other operating charges | 640/8 | €455 | €118 | -€337 | -74.1% |
| Gross operating margin | 9900 | €8,580 | €546 | -€8,034 | -93.6% |
| Operating profit (loss) | 9901 | €6,593 | €43 | -€6,550 | -99.3% |
| Financial charges | 65/66B | €484 | €91 | -€393 | -81.2% |
| Recurring financial charges | 65 | €484 | €91 | -€393 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €6,108 | -€48 | -€6,157 | |
| Income taxes | 67/77 | €1,249 | - | -€1,249 | |
| Profit (loss) for the period | 9904 | €4,860 | -€48 | -€4,908 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,860 | -€48 | -€4,908 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.