COOKIES & CLOUD: 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.
COOKIES & CLOUD
Largest movements
- Cash +€33,745
up €33,745 (+28.2%), from €119,485 to €153,231
mainly Net result for the year (+€78,084) and Other debts (+€66,966)
- Receivables within one year +€32,661
up €32,661 (+67.1%), from €48,668 to €81,329
of which Trade receivables: +€32,661
- Stocks and contracts +€3,200
up €3,200 (+53.3%), from €6,000 to €9,200
- Other debts +€66,966
up €66,966 (+203.0%), from €32,989 to €99,955
- Reserves -€31,987
down €31,987 (-28.7%), from €111,428 to €79,441
- Trade debts +€23,728
up €23,728 (+74.3%), from €31,954 to €55,683
- Tax, wage and social debts +€10,229
up €10,229 (+46.2%), from €22,164 to €32,392
of which Taxes: +€10,646
- Accrued charges and deferred income -€4,490
down €4,490 (-80.3%), from €5,595 to €1,105
- Gross operating margin +€40,413
up €40,413 (+33.3%), from €121,326 to €161,739
- Staff costs +€12,176
up €12,176 (+35.3%), from €34,489 to €46,666
- Taxes +€5,418
up €5,418 (+35.0%), from €15,473 to €20,891
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 | €221,864 | €288,594 | +€66,730 | +30.1% |
| Fixed assets | 21/28 | €44,426 | €43,088 | -€1,338 | -3.0% |
| Tangible fixed assets | 22/27 | €44,426 | €43,088 | -€1,338 | -3.0% |
| Plant, machinery and equipment | 23 | €4,000 | €11,611 | +€7,611 | +190.3% |
| Furniture and vehicles | 24 | €934 | €619 | -€315 | -33.7% |
| Leasing and similar rights | 25 | €11,094 | €7,195 | -€3,899 | -35.1% |
| Other tangible fixed assets | 26 | €28,399 | €23,663 | -€4,735 | -16.7% |
| Current assets | 29/58 | €177,438 | €245,506 | +€68,068 | +38.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €6,000 | €9,200 | +€3,200 | +53.3% |
| Stocks | 30/36 | €6,000 | €9,200 | +€3,200 | +53.3% |
| Amounts receivable within one year | 40/41 | €48,668 | €81,329 | +€32,661 | +67.1% |
| Trade receivables | 40 | €48,668 | €81,329 | +€32,661 | +67.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €119,485 | €153,231 | +€33,745 | +28.2% |
| Deferred charges and accrued income | 490/1 | €3,285 | €1,746 | -€1,539 | -46.8% |
| Total equity and liabilities | 10/49 | €221,864 | €288,594 | +€66,730 | +30.1% |
| Equity | 10/15 | €115,600 | €86,698 | -€28,902 | -25.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €111,428 | €79,441 | -€31,987 | -28.7% |
| Distributable reserves | 133 | €111,428 | €79,441 | -€31,987 | -28.7% |
| Profit (loss) carried forward | 14 | €1,672 | €4,757 | +€3,084 | +184.4% |
| Amounts payable | 17/49 | €106,264 | €201,896 | +€95,632 | +90.0% |
| Amounts payable after more than one year | 17 | €7,761 | €3,861 | -€3,900 | -50.2% |
| Financial debts | 170/4 | €7,761 | €3,861 | -€3,900 | -50.2% |
| Amounts payable within one year | 42/48 | €92,907 | €196,930 | +€104,023 | +112.0% |
| Current portion of amounts payable after more than one year | 42 | €5,800 | €8,900 | +€3,100 | +53.4% |
| Trade debts | 44 | €31,954 | €55,683 | +€23,728 | +74.3% |
| Suppliers | 440/4 | €31,954 | €55,683 | +€23,728 | +74.3% |
| Taxes, remuneration and social security | 45 | €22,164 | €32,392 | +€10,229 | +46.2% |
| Taxes | 450/3 | €16,417 | €27,063 | +€10,646 | +64.8% |
| Remuneration and social security | 454/9 | €5,747 | €5,330 | -€417 | -7.3% |
| Other amounts payable | 47/48 | €32,989 | €99,955 | +€66,966 | +203.0% |
| Accrued charges and deferred income | 492/3 | €5,595 | €1,105 | -€4,490 | -80.3% |
| Remuneration, social security and pensions | 62 | €34,489 | €46,666 | +€12,176 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,038 | €10,553 | +€514 | +5.1% |
| Other operating charges | 640/8 | €2,711 | €3,121 | +€410 | +15.1% |
| Gross operating margin | 9900 | €121,326 | €161,739 | +€40,413 | +33.3% |
| Operating profit (loss) | 9901 | €74,088 | €101,400 | +€27,313 | +36.9% |
| Financial income | 75/76B | €565 | €0 | -€565 | -100.0% |
| Recurring financial income | 75 | €565 | €0 | -€565 | -100.0% |
| Financial charges | 65/66B | €2,508 | €2,425 | -€82 | -3.3% |
| Recurring financial charges | 65 | €2,508 | €2,425 | -€82 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €72,145 | €98,975 | +€26,830 | +37.2% |
| Income taxes | 67/77 | €15,473 | €20,891 | +€5,418 | +35.0% |
| Profit (loss) for the period | 9904 | €56,672 | €78,084 | +€21,412 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,672 | €78,084 | +€21,412 | +37.8% |
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 5 October 2026 via checked.be.