COOKE CONSULTING SERVICES: 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.
COOKE CONSULTING SERVICES
Largest movements
- Cash +€26,450
up €26,450 (+54.9%), from €48,152 to €74,602
mainly Net result for the year (+€65,552) and Other debts (+€42,458)
- Receivables within one year -€15,442
down €15,442 (-48.1%), from €32,110 to €16,668
of which Trade receivables: -€15,085
- Deferred charges and accrued income +€9,055
up €9,055 (+348%), from €2,599 to €11,653
- Other debts +€42,458
up €42,458 (+94.1%), from €45,138 to €87,596
- Profit (loss) carried forward -€21,448
down €21,448 (-63.3%), from €33,878 to €12,430
- Trade debts -€1,926
down €1,926 (-83.9%), from €2,296 to €370
- Gross operating margin -€3,492
down €3,492 (-3.8%), from €92,720 to €89,228
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 | €105,072 | €124,156 | +€19,085 | +18.2% |
| Fixed assets | 21/28 | €22,211 | €21,232 | -€978 | -4.4% |
| Tangible fixed assets | 22/27 | €22,211 | €21,232 | -€978 | -4.4% |
| Plant, machinery and equipment | 23 | €1,418 | €3,501 | +€2,084 | +147% |
| Furniture and vehicles | 24 | €1,787 | €931 | -€855 | -47.9% |
| Other tangible fixed assets | 26 | €19,007 | €16,800 | -€2,207 | -11.6% |
| Current assets | 29/58 | €82,861 | €102,924 | +€20,063 | +24.2% |
| Amounts receivable within one year | 40/41 | €32,110 | €16,668 | -€15,442 | -48.1% |
| Trade receivables | 40 | €26,690 | €11,604 | -€15,085 | -56.5% |
| Other amounts receivable | 41 | €5,421 | €5,064 | -€357 | -6.6% |
| Cash at bank and in hand | 54/58 | €48,152 | €74,602 | +€26,450 | +54.9% |
| Deferred charges and accrued income | 490/1 | €2,599 | €11,653 | +€9,055 | +348% |
| Total equity and liabilities | 10/49 | €105,072 | €124,156 | +€19,085 | +18.2% |
| Equity | 10/15 | €54,338 | €32,890 | -€21,448 | -39.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,878 | €12,430 | -€21,448 | -63.3% |
| Amounts payable | 17/49 | €50,734 | €91,266 | +€40,533 | +79.9% |
| Amounts payable within one year | 42/48 | €50,734 | €91,266 | +€40,533 | +79.9% |
| Trade debts | 44 | €2,296 | €370 | -€1,926 | -83.9% |
| Suppliers | 440/4 | €2,296 | €370 | -€1,926 | -83.9% |
| Taxes, remuneration and social security | 45 | €3,300 | €3,300 | = | 0.0% |
| Taxes | 450/3 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | €45,138 | €87,596 | +€42,458 | +94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,087 | €4,458 | +€371 | +9.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €92,720 | €89,228 | -€3,492 | -3.8% |
| Operating profit (loss) | 9901 | €88,246 | €84,370 | -€3,876 | -4.4% |
| Financial charges | 65/66B | €1,839 | €2,095 | +€256 | +13.9% |
| Recurring financial charges | 65 | €1,839 | €2,095 | +€256 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €86,406 | €82,275 | -€4,132 | -4.8% |
| Income taxes | 67/77 | €17,528 | €16,723 | -€805 | -4.6% |
| Profit (loss) for the period | 9904 | €68,878 | €65,552 | -€3,326 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,878 | €65,552 | -€3,326 | -4.8% |
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 23 October 2026 via checked.be.