COOKIELE: 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.
COOKIELE
Largest movements
- Receivables within one year -€29,165
down €29,165 (-61.0%), from €47,788 to €18,623
of which Trade receivables: -€27,116
- Cash -€3,332
down €3,332 (-6.1%), from €54,429 to €51,096
mainly Other debts (-€31,881) and Net result for the year (-€26,287)
- Intangible fixed assets -€2,554
down €2,554 (-39.3%), from €6,504 to €3,950
- Financial fixed assets -€2,100
no longer reported in 2025 (was €2,100)
- Other debts -€31,881
down €31,881 (-88.7%), from €35,943 to €4,062
- Debts after one year +€27,623
up €27,623 (+428.8%), from €6,442 to €34,065
- Profit (loss) carried forward -€26,287
down €26,287, from €16,168 to -€10,119
- Trade debts -€17,498
down €17,498 (-29.5%), from €59,383 to €41,885
- Tax, wage and social debts +€5,444
up €5,444 (+15.7%), from €34,637 to €40,081
of which Remuneration and social security: +€6,397
- Staff costs +€55,719
up €55,719 (+31.0%), from €179,731 to €235,449
- Gross operating margin +€8,332
up €8,332 (+3.8%), from €221,625 to €229,958
- Financial charges -€2,823
down €2,823 (-55.2%), from €5,114 to €2,290
- Taxes -€2,708
down €2,708, from €2,624 to -€84
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 | €158,955 | €120,990 | -€37,965 | -23.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €55,614 | €50,336 | -€5,278 | -9.5% |
| Intangible fixed assets | 21 | €6,504 | €3,950 | -€2,554 | -39.3% |
| Tangible fixed assets | 22/27 | €47,010 | €46,386 | -€624 | -1.3% |
| Plant, machinery and equipment | 23 | €47,010 | €46,386 | -€624 | -1.3% |
| Financial fixed assets | 28 | €2,100 | - | -€2,100 | |
| Current assets | 29/58 | €103,342 | €70,654 | -€32,687 | -31.6% |
| Stocks and contracts in progress | 3 | €640 | €640 | = | 0.0% |
| Stocks | 30/36 | €640 | €640 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,788 | €18,623 | -€29,165 | -61.0% |
| Trade receivables | 40 | €45,558 | €18,441 | -€27,116 | -59.5% |
| Other amounts receivable | 41 | €2,230 | €182 | -€2,048 | -91.8% |
| Cash at bank and in hand | 54/58 | €54,429 | €51,096 | -€3,332 | -6.1% |
| Deferred charges and accrued income | 490/1 | €485 | €295 | -€190 | -39.2% |
| Total equity and liabilities | 10/49 | €158,955 | €120,990 | -€37,965 | -23.9% |
| Equity | 10/15 | €16,668 | -€9,619 | -€26,287 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,168 | -€10,119 | -€26,287 | |
| Amounts payable | 17/49 | €142,287 | €130,609 | -€11,678 | -8.2% |
| Amounts payable after more than one year | 17 | €6,442 | €34,065 | +€27,623 | +428.8% |
| Financial debts | 170/4 | €6,442 | €34,065 | +€27,623 | +428.8% |
| Amounts payable within one year | 42/48 | €135,846 | €96,545 | -€39,301 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €5,883 | €10,517 | +€4,633 | +78.8% |
| Trade debts | 44 | €59,383 | €41,885 | -€17,498 | -29.5% |
| Suppliers | 440/4 | €59,383 | €41,885 | -€17,498 | -29.5% |
| Taxes, remuneration and social security | 45 | €34,637 | €40,081 | +€5,444 | +15.7% |
| Taxes | 450/3 | €4,893 | €3,940 | -€953 | -19.5% |
| Remuneration and social security | 454/9 | €29,744 | €36,141 | +€6,397 | +21.5% |
| Other amounts payable | 47/48 | €35,943 | €4,062 | -€31,881 | -88.7% |
| Remuneration, social security and pensions | 62 | €179,731 | €235,449 | +€55,719 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,542 | €15,456 | +€1,914 | +14.1% |
| Other operating charges | 640/8 | €3,345 | €4,266 | +€921 | +27.5% |
| Gross operating margin | 9900 | €221,625 | €229,958 | +€8,332 | +3.8% |
| Operating profit (loss) | 9901 | €25,008 | -€25,213 | -€50,222 | |
| Financial income | 75/76B | €226 | €1,133 | +€907 | +401.4% |
| Recurring financial income | 75 | €226 | €1,133 | +€907 | +401.4% |
| Financial charges | 65/66B | €5,114 | €2,290 | -€2,823 | -55.2% |
| Recurring financial charges | 65 | €5,114 | €2,290 | -€2,823 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €20,120 | -€26,371 | -€46,491 | |
| Income taxes | 67/77 | €2,624 | -€84 | -€2,708 | |
| Profit (loss) for the period | 9904 | €17,496 | -€26,287 | -€43,783 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,496 | -€26,287 | -€43,783 |
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 9 October 2026 via checked.be.