Cookie Boys: 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.
Cookie Boys
Largest movements
- Receivables within one year +€104,247
up €104,247 (+121.8%), from €85,617 to €189,864
of which Trade receivables: +€53,876
- Tangible fixed assets +€44,290
up €44,290 (+7.8%), from €569,699 to €613,989
of which Land and buildings: +€49,750
- Debts after one year +€58,273
up €58,273 (+12.4%), from €468,687 to €526,960
- Trade debts +€57,598
up €57,598 (+165.7%), from €34,763 to €92,361
of which Suppliers: +€73,098
- Reserves +€14,733
up €14,733 (+34.6%), from €42,604 to €57,336
- Gross operating margin +€25,047
up €25,047 (+34.5%), from €72,522 to €97,568
- Depreciation +€9,116
up €9,116 (+23.3%), from €39,134 to €48,250
- Financial charges +€5,185
up €5,185 (+36.4%), from €14,254 to €19,440
- Other operating charges +€2,259
up €2,259 (+33.6%), from €6,719 to €8,978
- Financial income -€1,077
down €1,077 (-72.5%), from €1,486 to €409
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.
Cash bridge derived
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 | €665,506 | €816,376 | +€150,870 | +22.7% |
| Fixed assets | 21/28 | €569,699 | €613,989 | +€44,290 | +7.8% |
| Tangible fixed assets | 22/27 | €569,699 | €613,989 | +€44,290 | +7.8% |
| Land and buildings | 22 | €559,284 | €609,034 | +€49,750 | +8.9% |
| Plant, machinery and equipment | 23 | €953 | €750 | -€203 | -21.3% |
| Furniture and vehicles | 24 | €9,462 | €4,204 | -€5,258 | -55.6% |
| Current assets | 29/58 | €95,807 | €202,387 | +€106,580 | +111.2% |
| Amounts receivable within one year | 40/41 | €85,617 | €189,864 | +€104,247 | +121.8% |
| Trade receivables | 40 | €35,192 | €89,069 | +€53,876 | +153.1% |
| Other amounts receivable | 41 | €50,425 | €100,795 | +€50,371 | +99.9% |
| Cash at bank and in hand | 54/58 | €5,245 | €74 | -€5,171 | -98.6% |
| Deferred charges and accrued income | 490/1 | €4,945 | €12,449 | +€7,504 | +151.8% |
| Total equity and liabilities | 10/49 | €665,506 | €816,376 | +€150,870 | +22.7% |
| Equity | 10/15 | €42,604 | €57,336 | +€14,733 | +34.6% |
| Reserves | 13 | €42,604 | €57,336 | +€14,733 | +34.6% |
| Distributable reserves | 133 | €42,604 | €57,336 | +€14,733 | +34.6% |
| Amounts payable | 17/49 | €622,903 | €759,040 | +€136,137 | +21.9% |
| Amounts payable after more than one year | 17 | €468,687 | €526,960 | +€58,273 | +12.4% |
| Financial debts | 170/4 | €468,687 | €526,960 | +€58,273 | +12.4% |
| Amounts payable within one year | 42/48 | €154,216 | €232,080 | +€77,864 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €28,643 | €35,734 | +€7,091 | +24.8% |
| Financial debts | 43 | €6,119 | €8,947 | +€2,828 | +46.2% |
| Credit institutions | 430/8 | €6,119 | €8,947 | +€2,828 | +46.2% |
| Trade debts | 44 | €34,763 | €92,361 | +€57,598 | +165.7% |
| Suppliers | 440/4 | €19,263 | €92,361 | +€73,098 | +379.5% |
| Bills of exchange payable | 441 | €15,500 | - | -€15,500 | |
| Advances received on contracts in progress | 46 | - | €5,996 | +€5,996 | |
| Taxes, remuneration and social security | 45 | €22,262 | €23,602 | +€1,340 | +6.0% |
| Taxes | 450/3 | €22,262 | €23,602 | +€1,340 | +6.0% |
| Other amounts payable | 47/48 | €62,429 | €65,440 | +€3,011 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,134 | €48,250 | +€9,116 | +23.3% |
| Other operating charges | 640/8 | €6,719 | €8,978 | +€2,259 | +33.6% |
| Gross operating margin | 9900 | €72,522 | €97,568 | +€25,047 | +34.5% |
| Operating profit (loss) | 9901 | €26,669 | €40,341 | +€13,672 | +51.3% |
| Financial income | 75/76B | €1,486 | €409 | -€1,077 | -72.5% |
| Recurring financial income | 75 | €1,486 | €409 | -€1,077 | -72.5% |
| Financial charges | 65/66B | €14,254 | €19,440 | +€5,185 | +36.4% |
| Recurring financial charges | 65 | €14,254 | €19,440 | +€5,185 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €13,901 | €21,310 | +€7,410 | +53.3% |
| Income taxes | 67/77 | €6,628 | €6,578 | -€50 | -0.8% |
| Profit (loss) for the period | 9904 | €7,273 | €14,733 | +€7,460 | +102.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,273 | €14,733 | +€7,460 | +102.6% |
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 10 October 2026 via checked.be.