COOKIE'S: 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'S
Largest movements
- Receivables within one year +€207,602
up €207,602 (+8594.6%), from €2,415 to €210,018
of which Other amounts receivable: +€197,020
- Cash -€120,148
down €120,148 (-64.1%), from €187,476 to €67,327
mainly Receivables within one year (-€207,602) and Debts after one year (-€27,270)
- Intangible fixed assets -€18,417
down €18,417 (-21.7%), from €84,999 to €66,582
- Tangible fixed assets -€5,880
down €5,880 (-8.5%), from €69,122 to €63,241
of which Other tangible fixed assets: -€5,661
- Profit (loss) carried forward +€50,850
up €50,850 (+87.0%), from -€58,443 to -€7,592
- Trade debts +€42,730
up €42,730 (+50.8%), from €84,171 to €126,902
- Debts after one year -€27,270
down €27,270 (-20.1%), from €135,404 to €108,134
- Staff costs -€37,811
down €37,811 (-11.9%), from €318,390 to €280,579
- Gross operating margin -€34,288
down €34,288 (-8.4%), from €409,669 to €375,381
- Depreciation -€8,363
down €8,363 (-20.0%), from €41,847 to €33,483
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 | €379,895 | €441,190 | +€61,294 | +16.1% |
| Fixed assets | 21/28 | €165,212 | €140,914 | -€24,297 | -14.7% |
| Intangible fixed assets | 21 | €84,999 | €66,582 | -€18,417 | -21.7% |
| Tangible fixed assets | 22/27 | €69,122 | €63,241 | -€5,880 | -8.5% |
| Plant, machinery and equipment | 23 | €7,986 | €5,111 | -€2,874 | -36.0% |
| Furniture and vehicles | 24 | €4,821 | €7,476 | +€2,655 | +55.1% |
| Other tangible fixed assets | 26 | €56,315 | €50,653 | -€5,661 | -10.1% |
| Financial fixed assets | 28 | €11,091 | €11,091 | = | 0.0% |
| Current assets | 29/58 | €214,684 | €300,275 | +€85,592 | +39.9% |
| Stocks and contracts in progress | 3 | €22,001 | €20,035 | -€1,966 | -8.9% |
| Stocks | 30/36 | €22,001 | €20,035 | -€1,966 | -8.9% |
| Amounts receivable within one year | 40/41 | €2,415 | €210,018 | +€207,602 | +8594.6% |
| Trade receivables | 40 | €803 | €11,385 | +€10,582 | +1318.7% |
| Other amounts receivable | 41 | €1,613 | €198,633 | +€197,020 | +12214.6% |
| Cash at bank and in hand | 54/58 | €187,476 | €67,327 | -€120,148 | -64.1% |
| Deferred charges and accrued income | 490/1 | €2,791 | €2,895 | +€104 | +3.7% |
| Total equity and liabilities | 10/49 | €379,895 | €441,190 | +€61,294 | +16.1% |
| Equity | 10/15 | -€18,443 | €32,408 | +€50,850 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,443 | -€7,592 | +€50,850 | +87.0% |
| Amounts payable | 17/49 | €398,338 | €408,782 | +€10,444 | +2.6% |
| Amounts payable after more than one year | 17 | €135,404 | €108,134 | -€27,270 | -20.1% |
| Financial debts | 170/4 | €135,404 | €108,134 | -€27,270 | -20.1% |
| Amounts payable within one year | 42/48 | €260,673 | €300,648 | +€39,975 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €26,836 | €27,270 | +€434 | +1.6% |
| Trade debts | 44 | €84,171 | €126,902 | +€42,730 | +50.8% |
| Suppliers | 440/4 | €84,171 | €126,902 | +€42,730 | +50.8% |
| Taxes, remuneration and social security | 45 | €88,017 | €83,844 | -€4,173 | -4.7% |
| Taxes | 450/3 | €35,490 | €30,253 | -€5,237 | -14.8% |
| Remuneration and social security | 454/9 | €52,527 | €53,591 | +€1,063 | +2.0% |
| Other amounts payable | 47/48 | €61,648 | €62,632 | +€984 | +1.6% |
| Accrued charges and deferred income | 492/3 | €2,261 | - | -€2,261 | |
| Remuneration, social security and pensions | 62 | €318,390 | €280,579 | -€37,811 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,847 | €33,483 | -€8,363 | -20.0% |
| Other operating charges | 640/8 | €2,104 | €3,910 | +€1,806 | +85.8% |
| Gross operating margin | 9900 | €409,669 | €375,381 | -€34,288 | -8.4% |
| Operating profit (loss) | 9901 | €47,328 | €57,409 | +€10,081 | +21.3% |
| Financial income | 75/76B | €371 | €16 | -€355 | -95.8% |
| Recurring financial income | 75 | €371 | €16 | -€355 | -95.8% |
| Financial charges | 65/66B | €7,417 | €6,574 | -€842 | -11.4% |
| Recurring financial charges | 65 | €7,417 | €6,574 | -€842 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €40,282 | €50,850 | +€10,568 | +26.2% |
| Profit (loss) for the period | 9904 | €40,282 | €50,850 | +€10,568 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,282 | €50,850 | +€10,568 | +26.2% |
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 2 October 2026 via checked.be.