Cooking & Food: 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 & Food
Largest movements
- Cash -€6,777
down €6,777 (-29.2%), from €23,192 to €16,415
mainly Investment in fixed assets (net) (-€5,567) and Trade debts (-€4,364)
- Tangible fixed assets +€3,785
up €3,785 (+38.8%), from €9,746 to €13,531
of which Land and buildings: +€2,098
- Receivables within one year +€2,067
up €2,067 (+727%), from €284 to €2,351
of which Trade receivables: +€1,321
- Stocks and contracts +€715
up €715 (+59.0%), from €1,213 to €1,928
- Other debts +€4,364
up €4,364 (+27.7%), from €15,728 to €20,092
- Trade debts -€4,364
down €4,364 (-54.6%), from €7,991 to €3,627
- Accrued charges and deferred income -€646
no longer reported in 2026 (was €646)
- Reserves +€550
up €550 (+15.4%), from €3,560 to €4,110
of which Distributable reserves: +€550
- Gross operating margin -€5,693
down €5,693 (-62.4%), from €9,126 to €3,433
- Financial charges -€508
down €508 (-67.8%), from €748 to €241
- Depreciation +€171
up €171 (+10.6%), from €1,611 to €1,783
- Taxes -€163
down €163 (-38.4%), from €424 to €261
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,663 | €34,323 | -€339 | -1.0% |
| Fixed assets | 21/28 | €9,746 | €13,531 | +€3,785 | +38.8% |
| Tangible fixed assets | 22/27 | €9,746 | €13,531 | +€3,785 | +38.8% |
| Land and buildings | 22 | €8,555 | €10,653 | +€2,098 | +24.5% |
| Plant, machinery and equipment | 23 | €41 | €1,173 | +€1,132 | +2,778% |
| Furniture and vehicles | 24 | €1,151 | €1,705 | +€554 | +48.2% |
| Current assets | 29/58 | €24,916 | €20,793 | -€4,124 | -16.6% |
| Stocks and contracts in progress | 3 | €1,213 | €1,928 | +€715 | +59.0% |
| Stocks | 30/36 | €1,213 | €1,928 | +€715 | +59.0% |
| Amounts receivable within one year | 40/41 | €284 | €2,351 | +€2,067 | +727% |
| Trade receivables | 40 | €284 | €1,605 | +€1,321 | +465% |
| Other amounts receivable | 41 | - | €746 | +€746 | |
| Cash at bank and in hand | 54/58 | €23,192 | €16,415 | -€6,777 | -29.2% |
| Deferred charges and accrued income | 490/1 | €227 | €98 | -€128 | -56.6% |
| Total equity and liabilities | 10/49 | €34,663 | €34,323 | -€339 | -1.0% |
| Equity | 10/15 | €9,769 | €10,343 | +€575 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,560 | €4,110 | +€550 | +15.4% |
| 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 | €1,700 | €2,250 | +€550 | +32.4% |
| Profit (loss) carried forward | 14 | €9 | €33 | +€25 | +291% |
| Amounts payable | 17/49 | €24,894 | €23,980 | -€914 | -3.7% |
| Amounts payable within one year | 42/48 | €24,248 | €23,980 | -€268 | -1.1% |
| Trade debts | 44 | €7,991 | €3,627 | -€4,364 | -54.6% |
| Suppliers | 440/4 | €7,991 | €3,627 | -€4,364 | -54.6% |
| Taxes, remuneration and social security | 45 | €529 | €261 | -€268 | -50.6% |
| Taxes | 450/3 | €529 | €261 | -€268 | -50.6% |
| Other amounts payable | 47/48 | €15,728 | €20,092 | +€4,364 | +27.7% |
| Accrued charges and deferred income | 492/3 | €646 | - | -€646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,611 | €1,783 | +€171 | +10.6% |
| Other operating charges | 640/8 | €523 | €573 | +€51 | +9.7% |
| Gross operating margin | 9900 | €9,126 | €3,433 | -€5,693 | -62.4% |
| Operating profit (loss) | 9901 | €6,991 | €1,077 | -€5,915 | -84.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €748 | €241 | -€508 | -67.8% |
| Recurring financial charges | 65 | €748 | €241 | -€508 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €6,243 | €836 | -€5,407 | -86.6% |
| Income taxes | 67/77 | €424 | €261 | -€163 | -38.4% |
| Profit (loss) for the period | 9904 | €5,819 | €575 | -€5,244 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,819 | €575 | -€5,244 | -90.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.