Cookie Monster: what changed
Two fiscal 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 Monster
Largest movements
- Tangible fixed assets -€36,931
down €36,931 (-30.1%), from €122,865 to €85,934
- Receivables within one year -€26,532
down €26,532 (-42.2%), from €62,864 to €36,332
of which Trade receivables: -€17,088
- Cash -€24,449
down €24,449 (-43.5%), from €56,141 to €31,692
mainly Net result for the year (-€38,834) and Current portion of long-term debt (-€21,269)
- Deferred charges and accrued income +€7,120
up €7,120 (+323.0%), from €2,204 to €9,324
- Profit (loss) carried forward -€38,834
down €38,834, from €0 to -€38,834
- Current portion of long-term debt -€21,269
down €21,269 (-100.0%), from €21,269 to €0
- Trade debts -€11,487
down €11,487 (-36.6%), from €31,362 to €19,875
- Tax, wage and social debts -€5,676
down €5,676 (-8.9%), from €64,057 to €58,381
of which Remuneration and social security: -€7,263
- Gross operating margin -€108,766
down €108,766 (-24.7%), from €440,780 to €332,015
- Staff costs -€19,090
down €19,090 (-5.5%), from €346,575 to €327,485
- Taxes -€10,759
down €10,759 (-98.8%), from €10,891 to €132
- Depreciation -€5,205
down €5,205 (-12.0%), from €43,330 to €38,125
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 | €390,232 | €306,344 | -€83,888 | -21.5% |
| Formation expenses | 20 | €76 | €0 | -€76 | -100.0% |
| Fixed assets | 21/28 | €122,865 | €85,934 | -€36,931 | -30.1% |
| Tangible fixed assets | 22/27 | €122,865 | €85,934 | -€36,931 | -30.1% |
| Plant, machinery and equipment | 23 | €19,614 | €5,814 | -€13,800 | -70.4% |
| Furniture and vehicles | 24 | €13,417 | €6,800 | -€6,617 | -49.3% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €89,834 | €73,319 | -€16,515 | -18.4% |
| Current assets | 29/58 | €267,292 | €220,410 | -€46,881 | -17.5% |
| Amounts receivable after more than one year | 29 | €139,250 | €137,250 | -€2,000 | -1.4% |
| Other amounts receivable | 291 | €139,250 | €137,250 | -€2,000 | -1.4% |
| Stocks and contracts in progress | 3 | €6,832 | €5,812 | -€1,020 | -14.9% |
| Stocks | 30/36 | €6,832 | €5,812 | -€1,020 | -14.9% |
| Amounts receivable within one year | 40/41 | €62,864 | €36,332 | -€26,532 | -42.2% |
| Trade receivables | 40 | €44,918 | €27,830 | -€17,088 | -38.0% |
| Other amounts receivable | 41 | €17,946 | €8,502 | -€9,444 | -52.6% |
| Cash at bank and in hand | 54/58 | €56,141 | €31,692 | -€24,449 | -43.5% |
| Deferred charges and accrued income | 490/1 | €2,204 | €9,324 | +€7,120 | +323.0% |
| Total equity and liabilities | 10/49 | €390,232 | €306,344 | -€83,888 | -21.5% |
| Equity | 10/15 | €262,275 | €223,442 | -€38,834 | -14.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €247,275 | €247,275 | = | 0.0% |
| Distributable reserves | 133 | €247,275 | €247,275 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€38,834 | -€38,834 | |
| Amounts payable | 17/49 | €127,957 | €82,902 | -€45,054 | -35.2% |
| Amounts payable after more than one year | 17 | €7,269 | €4,031 | -€3,239 | -44.6% |
| Financial debts | 170/4 | €7,269 | €4,031 | -€3,239 | -44.6% |
| Amounts payable within one year | 42/48 | €120,687 | €78,872 | -€41,816 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €21,269 | €0 | -€21,269 | -100.0% |
| Trade debts | 44 | €31,362 | €19,875 | -€11,487 | -36.6% |
| Suppliers | 440/4 | €31,362 | €19,875 | -€11,487 | -36.6% |
| Taxes, remuneration and social security | 45 | €64,057 | €58,381 | -€5,676 | -8.9% |
| Taxes | 450/3 | €18,683 | €20,269 | +€1,586 | +8.5% |
| Remuneration and social security | 454/9 | €45,375 | €38,112 | -€7,263 | -16.0% |
| Other amounts payable | 47/48 | €3,999 | €615 | -€3,384 | -84.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €346,575 | €327,485 | -€19,090 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,330 | €38,125 | -€5,205 | -12.0% |
| Other operating charges | 640/8 | €2,927 | €2,697 | -€230 | -7.8% |
| Gross operating margin | 9900 | €440,780 | €332,015 | -€108,766 | -24.7% |
| Operating profit (loss) | 9901 | €47,949 | -€36,293 | -€84,241 | |
| Financial income | 75/76B | €2,087 | €2,284 | +€197 | +9.4% |
| Recurring financial income | 75 | €2,087 | €2,284 | +€197 | +9.4% |
| Financial charges | 65/66B | €6,076 | €4,693 | -€1,383 | -22.8% |
| Recurring financial charges | 65 | €6,076 | €4,693 | -€1,383 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €43,960 | -€38,702 | -€82,661 | |
| Income taxes | 67/77 | €10,891 | €132 | -€10,759 | -98.8% |
| Profit (loss) for the period | 9904 | €33,069 | -€38,834 | -€71,903 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,069 | -€38,834 | -€71,903 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.