Cooking Enterprise: 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.
Cooking Enterprise
Largest movements
- Tangible fixed assets -€63,244
down €63,244 (-6.1%), from €1.0m to €979,926
of which Land and buildings: -€35,147
- Receivables within one year -€49,714
down €49,714 (-50.5%), from €98,537 to €48,823
of which Trade receivables: -€33,658
- Deferred charges and accrued income +€17,539
up €17,539 (+654%), from €2,681 to €20,220
- Cash -€15,496
down €15,496 (-65.8%), from €23,559 to €8,063
mainly Debts after one year (-€110,891) and Accrued charges and deferred income (-€27,560)
- Debts after one year -€110,891
down €110,891 (-12.1%), from €917,594 to €806,703
- Trade debts +€34,027
up €34,027 (+29.4%), from €115,829 to €149,857
- Accrued charges and deferred income -€27,560
down €27,560 (-100%), from €27,560 to €0
- Depreciation -€22,180
down €22,180 (-26.0%), from €85,424 to €63,244
- Gross operating margin +€13,140
up €13,140 (+3.3%), from €396,464 to €409,604
- Staff costs +€7,583
up €7,583 (+2.9%), from €263,546 to €271,130
- Financial charges +€5,698
up €5,698 (+9.9%), from €57,417 to €63,115
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 | €1,228,197 | €1,121,281 | -€106,915 | -8.7% |
| Fixed assets | 21/28 | €1,043,920 | €980,676 | -€63,244 | -6.1% |
| Tangible fixed assets | 22/27 | €1,043,170 | €979,926 | -€63,244 | -6.1% |
| Land and buildings | 22 | €965,899 | €930,752 | -€35,147 | -3.6% |
| Plant, machinery and equipment | 23 | €71,378 | €47,661 | -€23,716 | -33.2% |
| Furniture and vehicles | 24 | €5,893 | €1,513 | -€4,381 | -74.3% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €184,277 | €140,606 | -€43,671 | -23.7% |
| Stocks and contracts in progress | 3 | €59,500 | €63,500 | +€4,000 | +6.7% |
| Stocks | 30/36 | €59,500 | €63,500 | +€4,000 | +6.7% |
| Amounts receivable within one year | 40/41 | €98,537 | €48,823 | -€49,714 | -50.5% |
| Trade receivables | 40 | €35,898 | €2,240 | -€33,658 | -93.8% |
| Other amounts receivable | 41 | €62,639 | €46,583 | -€16,057 | -25.6% |
| Cash at bank and in hand | 54/58 | €23,559 | €8,063 | -€15,496 | -65.8% |
| Deferred charges and accrued income | 490/1 | €2,681 | €20,220 | +€17,539 | +654% |
| Total equity and liabilities | 10/49 | €1,228,197 | €1,121,281 | -€106,915 | -8.7% |
| Equity | 10/15 | -€10,185 | -€4,659 | +€5,525 | +54.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,860 | €126,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,645 | -€150,119 | +€5,525 | +3.5% |
| Amounts payable | 17/49 | €1,238,381 | €1,125,941 | -€112,441 | -9.1% |
| Amounts payable after more than one year | 17 | €917,594 | €806,703 | -€110,891 | -12.1% |
| Financial debts | 170/4 | €917,594 | €806,703 | -€110,891 | -12.1% |
| Amounts payable within one year | 42/48 | €293,228 | €319,238 | +€26,011 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €129,144 | €119,834 | -€9,309 | -7.2% |
| Financial debts | 43 | €17,370 | €29,378 | +€12,009 | +69.1% |
| Credit institutions | 430/8 | €17,370 | €29,378 | +€12,009 | +69.1% |
| Trade debts | 44 | €115,829 | €149,857 | +€34,027 | +29.4% |
| Suppliers | 440/4 | €115,829 | €149,857 | +€34,027 | +29.4% |
| Taxes, remuneration and social security | 45 | €30,885 | €20,169 | -€10,716 | -34.7% |
| Taxes | 450/3 | €11,970 | €9,872 | -€2,098 | -17.5% |
| Remuneration and social security | 454/9 | €18,915 | €10,297 | -€8,618 | -45.6% |
| Accrued charges and deferred income | 492/3 | €27,560 | €0 | -€27,560 | -100% |
| Non-recurring operating income | 76A | €13,635 | €0 | -€13,635 | -100% |
| Remuneration, social security and pensions | 62 | €263,546 | €271,130 | +€7,583 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,424 | €63,244 | -€22,180 | -26.0% |
| Other operating charges | 640/8 | €7,625 | €8,735 | +€1,110 | +14.6% |
| Gross operating margin | 9900 | €396,464 | €409,604 | +€13,140 | +3.3% |
| Operating profit (loss) | 9901 | €39,869 | €66,495 | +€26,626 | +66.8% |
| Financial income | 75/76B | €2,708 | €2,627 | -€81 | -3.0% |
| Recurring financial income | 75 | €2,708 | €2,627 | -€81 | -3.0% |
| Financial charges | 65/66B | €57,417 | €63,115 | +€5,698 | +9.9% |
| Recurring financial charges | 65 | €57,417 | €63,115 | +€5,698 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,839 | €6,008 | +€20,847 | |
| Income taxes | 67/77 | €0 | €482 | +€482 | |
| Profit (loss) for the period | 9904 | -€14,839 | €5,525 | +€20,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,839 | €5,525 | +€20,364 |
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 24 October 2026 via checked.be.