COOKIM: 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.
COOKIM
Largest movements
- Intangible fixed assets -€15,297
no longer reported in 2025 (was €15,297)
- Tangible fixed assets -€1,431
down €1,431 (-18.0%), from €7,947 to €6,516
of which Plant, machinery and equipment: -€1,476
- Cash -€898
down €898 (-18.5%), from €4,849 to €3,952
mainly Other debts (-€18,854) and Trade debts (-€4,786)
- Financial fixed assets +€600
up €600 (+24.0%), from €2,500 to €3,100
- Other debts -€18,854
down €18,854 (-54.5%), from €34,570 to €15,716
- Trade debts -€4,786
down €4,786 (-75.7%), from €6,318 to €1,532
- Tax, wage and social debts +€3,628
up €3,628 (+107.3%), from €3,380 to €7,008
of which Remuneration and social security: +€7,008
- Profit (loss) carried forward +€2,606
up €2,606 (+9.7%), from -€26,784 to -€24,178
- Gross operating margin +€5,401
up €5,401 (+10.0%), from €54,126 to €59,528
- Staff costs +€4,422
up €4,422 (+9.2%), from €48,188 to €52,611
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 | €36,085 | €18,882 | -€17,202 | -47.7% |
| Fixed assets | 21/28 | €25,743 | €9,616 | -€16,127 | -62.6% |
| Intangible fixed assets | 21 | €15,297 | - | -€15,297 | |
| Tangible fixed assets | 22/27 | €7,947 | €6,516 | -€1,431 | -18.0% |
| Plant, machinery and equipment | 23 | €5,321 | €3,845 | -€1,476 | -27.7% |
| Leasing and similar rights | 25 | €2,626 | €2,672 | +€45 | +1.7% |
| Financial fixed assets | 28 | €2,500 | €3,100 | +€600 | +24.0% |
| Current assets | 29/58 | €10,341 | €9,266 | -€1,075 | -10.4% |
| Stocks and contracts in progress | 3 | €5,142 | €5,227 | +€85 | +1.7% |
| Stocks | 30/36 | €5,142 | €5,227 | +€85 | +1.7% |
| Amounts receivable within one year | 40/41 | €44 | €87 | +€43 | +98.5% |
| Trade receivables | 40 | €44 | - | -€44 | |
| Other amounts receivable | 41 | - | €87 | +€87 | |
| Cash at bank and in hand | 54/58 | €4,849 | €3,952 | -€898 | -18.5% |
| Deferred charges and accrued income | 490/1 | €305 | - | -€305 | |
| Total equity and liabilities | 10/49 | €36,085 | €18,882 | -€17,202 | -47.7% |
| Equity | 10/15 | -€8,184 | -€5,578 | +€2,606 | +31.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,784 | -€24,178 | +€2,606 | +9.7% |
| Amounts payable | 17/49 | €44,268 | €24,460 | -€19,808 | -44.7% |
| Amounts payable within one year | 42/48 | €44,268 | €24,460 | -€19,808 | -44.7% |
| Financial debts | 43 | - | €204 | +€204 | |
| Credit institutions | 430/8 | - | €204 | +€204 | |
| Trade debts | 44 | €6,318 | €1,532 | -€4,786 | -75.7% |
| Suppliers | 440/4 | €6,318 | €1,532 | -€4,786 | -75.7% |
| Taxes, remuneration and social security | 45 | €3,380 | €7,008 | +€3,628 | +107.3% |
| Taxes | 450/3 | €3,380 | - | -€3,380 | |
| Remuneration and social security | 454/9 | - | €7,008 | +€7,008 | |
| Other amounts payable | 47/48 | €34,570 | €15,716 | -€18,854 | -54.5% |
| Non-recurring operating income | 76A | - | €36,703 | +€36,703 | |
| Remuneration, social security and pensions | 62 | €48,188 | €52,611 | +€4,422 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,804 | €2,681 | -€123 | -4.4% |
| Other operating charges | 640/8 | €1,202 | €1,179 | -€23 | -1.9% |
| Gross operating margin | 9900 | €54,126 | €59,528 | +€5,401 | +10.0% |
| Operating profit (loss) | 9901 | €1,933 | €3,057 | +€1,125 | +58.2% |
| Financial charges | 65/66B | €412 | €452 | +€40 | +9.7% |
| Recurring financial charges | 65 | €412 | €452 | +€40 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €1,521 | €2,606 | +€1,085 | +71.3% |
| Profit (loss) for the period | 9904 | €1,521 | €2,606 | +€1,085 | +71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,521 | €2,606 | +€1,085 | +71.3% |
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.