Cook4U2: 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.
Cook4U2
Largest movements
- Cash -€14,955
down €14,955 (-12.0%), from €124,616 to €109,661
mainly Investment in fixed assets (net) (-€28,563) and Contributions, distributions and other (-€16,463)
- Receivables within one year +€12,401
up €12,401 (+33.8%), from €36,719 to €49,120
of which Trade receivables: +€6,355
- Deferred charges and accrued income +€5,251
new in 2025: €5,251
- Other debts +€16,002
up €16,002 (+30.0%), from €53,307 to €69,309
- Debts after one year -€11,420
down €11,420 (-33.0%), from €34,584 to €23,164
- Reserves -€10,052
down €10,052 (-13.2%), from €76,108 to €66,056
of which Distributable reserves: -€10,052
- Tax, wage and social debts +€7,179
up €7,179 (+40.6%), from €17,664 to €24,843
of which Remuneration and social security: +€7,653
- Trade debts +€2,534
up €2,534 (+9.5%), from €26,580 to €29,114
- Gross operating margin +€29,578
up €29,578 (+23.8%), from €124,157 to €153,736
- Staff costs +€26,645
up €26,645 (+31.4%), from €84,875 to €111,520
- Depreciation +€2,258
up €2,258 (+9.3%), from €24,323 to €26,582
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 | €237,829 | €242,506 | +€4,677 | +2.0% |
| Fixed assets | 21/28 | €76,494 | €78,475 | +€1,981 | +2.6% |
| Tangible fixed assets | 22/27 | €76,494 | €77,050 | +€556 | +0.7% |
| Plant, machinery and equipment | 23 | €6,288 | €17,878 | +€11,590 | +184% |
| Furniture and vehicles | 24 | €70,206 | €59,172 | -€11,034 | -15.7% |
| Financial fixed assets | 28 | - | €1,425 | +€1,425 | |
| Current assets | 29/58 | €161,335 | €164,031 | +€2,696 | +1.7% |
| Amounts receivable within one year | 40/41 | €36,719 | €49,120 | +€12,401 | +33.8% |
| Trade receivables | 40 | €36,638 | €42,993 | +€6,355 | +17.3% |
| Other amounts receivable | 41 | €81 | €6,127 | +€6,046 | +7,482% |
| Cash at bank and in hand | 54/58 | €124,616 | €109,661 | -€14,955 | -12.0% |
| Deferred charges and accrued income | 490/1 | - | €5,251 | +€5,251 | |
| Total equity and liabilities | 10/49 | €237,829 | €242,506 | +€4,677 | +2.0% |
| Equity | 10/15 | €94,708 | €84,656 | -€10,052 | -10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,108 | €66,056 | -€10,052 | -13.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €76,108 | €66,056 | -€10,052 | -13.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €143,121 | €157,850 | +€14,729 | +10.3% |
| Amounts payable after more than one year | 17 | €34,584 | €23,164 | -€11,420 | -33.0% |
| Financial debts | 170/4 | €34,584 | €23,164 | -€11,420 | -33.0% |
| Amounts payable within one year | 42/48 | €108,537 | €134,686 | +€26,149 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €10,986 | €11,420 | +€434 | +4.0% |
| Trade debts | 44 | €26,580 | €29,114 | +€2,534 | +9.5% |
| Suppliers | 440/4 | €26,580 | €29,114 | +€2,534 | +9.5% |
| Taxes, remuneration and social security | 45 | €17,664 | €24,843 | +€7,179 | +40.6% |
| Taxes | 450/3 | €9,575 | €9,101 | -€474 | -4.9% |
| Remuneration and social security | 454/9 | €8,089 | €15,742 | +€7,653 | +94.6% |
| Other amounts payable | 47/48 | €53,307 | €69,309 | +€16,002 | +30.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €84,875 | €111,520 | +€26,645 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,323 | €26,582 | +€2,258 | +9.3% |
| Other operating charges | 640/8 | €2,583 | €2,292 | -€291 | -11.3% |
| Gross operating margin | 9900 | €124,157 | €153,736 | +€29,578 | +23.8% |
| Operating profit (loss) | 9901 | €12,376 | €13,342 | +€966 | +7.8% |
| Financial income | 75/76B | €251 | €95 | -€156 | -62.1% |
| Recurring financial income | 75 | €251 | €95 | -€156 | -62.1% |
| Financial charges | 65/66B | €2,386 | €1,808 | -€578 | -24.2% |
| Recurring financial charges | 65 | €2,386 | €1,808 | -€578 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €10,242 | €11,629 | +€1,387 | +13.5% |
| Income taxes | 67/77 | €3,828 | €5,218 | +€1,390 | +36.3% |
| Profit (loss) for the period | 9904 | €6,413 | €6,411 | -€3 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,413 | €6,411 | -€3 | 0.0% |
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 14 October 2026 via checked.be.