COOK3RS: 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.
COOK3RS
Largest movements
- Receivables within one year +€2,170
up €2,170 (+165%), from €1,311 to €3,481
of which Trade receivables: +€1,929
- Tangible fixed assets -€2,166
down €2,166 (-57.1%), from €3,792 to €1,625
of which Furniture and vehicles: -€2,166
- Cash +€542
up €542 (+30.9%), from €1,753 to €2,295
mainly Trade debts (+€3,975) and Depreciation (+€2,166)
- Deferred charges and accrued income +€351
new in 2023: €351
- Trade debts +€3,975
up €3,975 (+249%), from €1,593 to €5,568
- Profit (loss) carried forward -€3,071
down €3,071, from €1,523 to -€1,549
- Gross operating margin -€3,417
down €3,417 (-52.3%), from €6,532 to €3,115
- Other operating charges +€2,022
up €2,022 (+107%), from €1,884 to €3,906
- Depreciation -€542
down €542 (-20.0%), from €2,708 to €2,166
- Taxes -€417
no longer reported in 2023 (was €417)
- Financial charges +€125
new in 2023: €125
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,856 | €7,752 | +€895 | +13.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €3,792 | €1,625 | -€2,166 | -57.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €3,792 | €1,625 | -€2,166 | -57.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,792 | €1,625 | -€2,166 | -57.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €3,064 | €6,126 | +€3,062 | +99.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,311 | €3,481 | +€2,170 | +165% |
| Trade receivables | 40 | €1,311 | €3,241 | +€1,929 | +147% |
| Other amounts receivable | 41 | €0 | €240 | +€240 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,753 | €2,295 | +€542 | +30.9% |
| Deferred charges and accrued income | 490/1 | - | €351 | +€351 | |
| Total equity and liabilities | 10/49 | €6,856 | €7,752 | +€895 | +13.1% |
| Equity | 10/15 | €4,523 | €1,451 | -€3,071 | -67.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,523 | -€1,549 | -€3,071 | |
| Amounts payable | 17/49 | €2,333 | €6,300 | +€3,967 | +170% |
| Amounts payable within one year | 42/48 | €2,333 | €6,300 | +€3,967 | +170% |
| Trade debts | 44 | €1,593 | €5,568 | +€3,975 | +249% |
| Suppliers | 440/4 | €1,593 | €5,568 | +€3,975 | +249% |
| Taxes, remuneration and social security | 45 | €740 | €732 | -€8 | -1.1% |
| Taxes | 450/3 | €740 | €732 | -€8 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,708 | €2,166 | -€542 | -20.0% |
| Other operating charges | 640/8 | €1,884 | €3,906 | +€2,022 | +107% |
| Gross operating margin | 9900 | €6,532 | €3,115 | -€3,417 | -52.3% |
| Operating profit (loss) | 9901 | €1,940 | -€2,957 | -€4,897 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | - | €125 | +€125 | |
| Recurring financial charges | 65 | - | €125 | +€125 | |
| Profit (loss) for the period before taxes | 9903 | €1,940 | -€3,071 | -€5,011 | |
| Income taxes | 67/77 | €417 | - | -€417 | |
| Profit (loss) for the period | 9904 | €1,523 | -€3,071 | -€4,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,523 | -€3,071 | -€4,594 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.