COOKING LAND: 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 LAND
Largest movements
- Cash +€49,353
up €49,353 (+34.0%), from €145,134 to €194,487
mainly Net result for the year (+€114,634) and Depreciation (+€19,961)
- Receivables within one year +€6,602
up €6,602 (+13.4%), from €49,341 to €55,943
of which Trade receivables: +€3,962
- Reserves +€114,634
up €114,634 (+79.0%), from €145,043 to €259,677
- Tax, wage and social debts -€31,564
down €31,564 (-72.8%), from €43,333 to €11,769
of which Taxes: -€35,493
- Debts after one year -€28,080
down €28,080 (-9.6%), from €291,467 to €263,387
- Gross operating margin +€104,918
up €104,918 (+72.9%), from €143,845 to €248,763
- Financial charges +€25,716
up €25,716 (+202%), from €12,731 to €38,446
- Taxes +€17,268
up €17,268 (+84.1%), from €20,525 to €37,793
- Financial income -€13,415
down €13,415 (-91.2%), from €14,715 to €1,300
- Staff costs +€2,542
up €2,542 (+7.5%), from €33,945 to €36,487
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 | €551,794 | €601,293 | +€49,499 | +9.0% |
| Fixed assets | 21/28 | €300,418 | €295,020 | -€5,398 | -1.8% |
| Tangible fixed assets | 22/27 | €300,418 | €295,020 | -€5,398 | -1.8% |
| Land and buildings | 22 | €260,846 | €252,695 | -€8,151 | -3.1% |
| Plant, machinery and equipment | 23 | €39,572 | €33,798 | -€5,773 | -14.6% |
| Furniture and vehicles | 24 | - | €8,526 | +€8,526 | |
| Current assets | 29/58 | €251,376 | €306,273 | +€54,897 | +21.8% |
| Stocks and contracts in progress | 3 | €56,131 | €53,441 | -€2,690 | -4.8% |
| Stocks | 30/36 | €56,131 | €53,441 | -€2,690 | -4.8% |
| Amounts receivable within one year | 40/41 | €49,341 | €55,943 | +€6,602 | +13.4% |
| Trade receivables | 40 | €49,341 | €53,303 | +€3,962 | +8.0% |
| Other amounts receivable | 41 | - | €2,640 | +€2,640 | |
| Cash at bank and in hand | 54/58 | €145,134 | €194,487 | +€49,353 | +34.0% |
| Deferred charges and accrued income | 490/1 | €770 | €2,402 | +€1,632 | +212% |
| Total equity and liabilities | 10/49 | €551,794 | €601,293 | +€49,499 | +9.0% |
| Equity | 10/15 | €154,543 | €268,577 | +€114,034 | +73.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €145,043 | €259,677 | +€114,634 | +79.0% |
| Distributable reserves | 133 | €145,043 | €259,677 | +€114,634 | +79.0% |
| Investment grants | 15 | €4,500 | €3,900 | -€600 | -13.3% |
| Amounts payable | 17/49 | €397,250 | €332,715 | -€64,535 | -16.2% |
| Amounts payable after more than one year | 17 | €291,467 | €263,387 | -€28,080 | -9.6% |
| Financial debts | 170/4 | €291,467 | €263,387 | -€28,080 | -9.6% |
| Amounts payable within one year | 42/48 | €105,783 | €68,176 | -€37,607 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €30,261 | €28,080 | -€2,181 | -7.2% |
| Trade debts | 44 | €3,461 | €3,642 | +€181 | +5.2% |
| Suppliers | 440/4 | €3,461 | €3,642 | +€181 | +5.2% |
| Taxes, remuneration and social security | 45 | €43,333 | €11,769 | -€31,564 | -72.8% |
| Taxes | 450/3 | €40,899 | €5,405 | -€35,493 | -86.8% |
| Remuneration and social security | 454/9 | €2,434 | €6,363 | +€3,929 | +161% |
| Other amounts payable | 47/48 | €28,728 | €24,685 | -€4,043 | -14.1% |
| Accrued charges and deferred income | 492/3 | - | €1,152 | +€1,152 | |
| Remuneration, social security and pensions | 62 | €33,945 | €36,487 | +€2,542 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,457 | €19,961 | +€504 | +2.6% |
| Other operating charges | 640/8 | €3,116 | €2,742 | -€374 | -12.0% |
| Gross operating margin | 9900 | €143,845 | €248,763 | +€104,918 | +72.9% |
| Operating profit (loss) | 9901 | €87,327 | €189,573 | +€102,246 | +117% |
| Financial income | 75/76B | €14,715 | €1,300 | -€13,415 | -91.2% |
| Recurring financial income | 75 | €14,715 | €1,300 | -€13,415 | -91.2% |
| Financial charges | 65/66B | €12,731 | €38,446 | +€25,716 | +202% |
| Recurring financial charges | 65 | €12,731 | €38,446 | +€25,716 | +202% |
| Profit (loss) for the period before taxes | 9903 | €89,312 | €152,427 | +€63,115 | +70.7% |
| Income taxes | 67/77 | €20,525 | €37,793 | +€17,268 | +84.1% |
| Profit (loss) for the period | 9904 | €68,787 | €114,634 | +€45,847 | +66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,787 | €114,634 | +€45,847 | +66.7% |
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 30 October 2026 via checked.be.