COOKIES ETC: 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.
COOKIES ETC
Largest movements
- Cash +€3,391
up €3,391 (+83.4%), from €4,065 to €7,456
mainly Net result for the year (+€13,727) and Trade debts (+€4,932)
- Receivables within one year +€1,619
up €1,619 (+10.1%), from €15,953 to €17,572
of which Trade receivables: +€1,701
- Tangible fixed assets -€1,220
down €1,220 (-19.1%), from €6,384 to €5,164
of which Other tangible fixed assets: -€1,783
- Profit (loss) carried forward +€13,727
up €13,727 (+80.8%), from -€16,990 to -€3,263
- Other debts -€12,774
down €12,774 (-55.6%), from €22,979 to €10,205
- Trade debts +€4,932
up €4,932 (+88.8%), from €5,556 to €10,488
- Debts after one year -€3,775
down €3,775 (-62.5%), from €6,037 to €2,262
- Tax, wage and social debts +€1,397
up €1,397 (+17.4%), from €8,047 to €9,445
of which Taxes: +€4,088
- Gross operating margin +€12,677
up €12,677 (+30.5%), from €41,610 to €54,286
- Other operating charges +€7,010
up €7,010 (+529%), from €1,326 to €8,336
- Financial charges -€6,979
down €6,979 (-66.1%), from €10,561 to €3,582
- Taxes +€4,081
new in 2025: €4,081
- Staff costs -€1,186
down €1,186 (-5.2%), from €22,939 to €21,753
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.
Derived cash bridge
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 | €35,476 | €39,111 | +€3,635 | +10.2% |
| Fixed assets | 21/28 | €12,648 | €11,429 | -€1,220 | -9.6% |
| Tangible fixed assets | 22/27 | €6,384 | €5,164 | -€1,220 | -19.1% |
| Plant, machinery and equipment | 23 | €900 | €1,829 | +€928 | +103% |
| Furniture and vehicles | 24 | €981 | €615 | -€365 | -37.3% |
| Other tangible fixed assets | 26 | €4,503 | €2,721 | -€1,783 | -39.6% |
| Financial fixed assets | 28 | €6,264 | €6,264 | = | 0.0% |
| Current assets | 29/58 | €22,828 | €27,682 | +€4,854 | +21.3% |
| Stocks and contracts in progress | 3 | €1,920 | €2,118 | +€198 | +10.3% |
| Stocks | 30/36 | €1,920 | €2,118 | +€198 | +10.3% |
| Amounts receivable within one year | 40/41 | €15,953 | €17,572 | +€1,619 | +10.1% |
| Trade receivables | 40 | €15,499 | €17,199 | +€1,701 | +11.0% |
| Other amounts receivable | 41 | €455 | €373 | -€82 | -18.0% |
| Cash at bank and in hand | 54/58 | €4,065 | €7,456 | +€3,391 | +83.4% |
| Deferred charges and accrued income | 490/1 | €889 | €536 | -€354 | -39.7% |
| Total equity and liabilities | 10/49 | €35,476 | €39,111 | +€3,635 | +10.2% |
| Equity | 10/15 | -€10,790 | €2,937 | +€13,727 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,990 | -€3,263 | +€13,727 | +80.8% |
| Amounts payable | 17/49 | €46,266 | €36,174 | -€10,092 | -21.8% |
| Amounts payable after more than one year | 17 | €6,037 | €2,262 | -€3,775 | -62.5% |
| Financial debts | 170/4 | €6,037 | €2,262 | -€3,775 | -62.5% |
| Amounts payable within one year | 42/48 | €40,229 | €33,912 | -€6,317 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €3,648 | €3,775 | +€127 | +3.5% |
| Trade debts | 44 | €5,556 | €10,488 | +€4,932 | +88.8% |
| Suppliers | 440/4 | €5,556 | €10,488 | +€4,932 | +88.8% |
| Taxes, remuneration and social security | 45 | €8,047 | €9,445 | +€1,397 | +17.4% |
| Taxes | 450/3 | €3,761 | €7,849 | +€4,088 | +109% |
| Remuneration and social security | 454/9 | €4,286 | €1,596 | -€2,691 | -62.8% |
| Other amounts payable | 47/48 | €22,979 | €10,205 | -€12,774 | -55.6% |
| Non-recurring operating income | 76A | - | €850 | +€850 | |
| Remuneration, social security and pensions | 62 | €22,939 | €21,753 | -€1,186 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,680 | €2,480 | -€200 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €328 | +€328 | |
| Other operating charges | 640/8 | €1,326 | €8,336 | +€7,010 | +529% |
| Gross operating margin | 9900 | €41,610 | €54,286 | +€12,677 | +30.5% |
| Operating profit (loss) | 9901 | €14,664 | €21,390 | +€6,725 | +45.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,561 | €3,582 | -€6,979 | -66.1% |
| Recurring financial charges | 65 | €10,561 | €3,582 | -€6,979 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €4,103 | €17,808 | +€13,704 | +334% |
| Income taxes | 67/77 | - | €4,081 | +€4,081 | |
| Profit (loss) for the period | 9904 | €4,103 | €13,727 | +€9,623 | +235% |
| Profit (loss) for the period to be appropriated | 9905 | €4,103 | €13,727 | +€9,623 | +235% |
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 18 October 2026 via checked.be.