COOKING SOLUTIONS: 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 SOLUTIONS
Largest movements
- Tangible fixed assets -€23,581
down €23,581 (-6.8%), from €345,942 to €322,360
- Cash -€8,710
down €8,710 (-44.5%), from €19,566 to €10,856
mainly Other debts (-€28,643) and Debts after one year (-€21,889)
- Reserves +€43,364
up €43,364 (+2,925%), from €1,483 to €44,846
- Profit (loss) carried forward -€32,010
down €32,010 (-100%), from €32,010 to €0
- Other debts -€28,643
down €28,643 (-33.8%), from €84,715 to €56,073
- Debts after one year -€21,889
down €21,889 (-9.9%), from €221,896 to €200,006
- Gross operating margin +€56,658
up €56,658 (+97.8%), from €57,921 to €114,579
- Staff costs +€23,403
up €23,403 (+64.5%), from €36,275 to €59,678
- Taxes +€1,917
up €1,917 (+673%), from €285 to €2,202
- Other operating charges +€1,347
up €1,347 (+45.0%), from €2,994 to €4,341
- Depreciation +€1,204
up €1,204 (+3.8%), from €31,559 to €32,762
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 | €386,137 | €347,722 | -€38,414 | -9.9% |
| Fixed assets | 21/28 | €348,100 | €323,519 | -€24,581 | -7.1% |
| Intangible fixed assets | 21 | €2,159 | €1,159 | -€1,000 | -46.3% |
| Tangible fixed assets | 22/27 | €345,942 | €322,360 | -€23,581 | -6.8% |
| Land and buildings | 22 | €246,287 | €236,428 | -€9,859 | -4.0% |
| Plant, machinery and equipment | 23 | €90,794 | €79,723 | -€11,071 | -12.2% |
| Furniture and vehicles | 24 | €8,861 | €6,210 | -€2,651 | -29.9% |
| Current assets | 29/58 | €38,036 | €24,203 | -€13,833 | -36.4% |
| Stocks and contracts in progress | 3 | €5,735 | €2,601 | -€3,135 | -54.7% |
| Stocks | 30/36 | €5,735 | €2,601 | -€3,135 | -54.7% |
| Amounts receivable within one year | 40/41 | €9,431 | €8,279 | -€1,153 | -12.2% |
| Trade receivables | 40 | €7,824 | €5,255 | -€2,569 | -32.8% |
| Other amounts receivable | 41 | €1,607 | €3,024 | +€1,417 | +88.2% |
| Cash at bank and in hand | 54/58 | €19,566 | €10,856 | -€8,710 | -44.5% |
| Deferred charges and accrued income | 490/1 | €3,303 | €2,468 | -€836 | -25.3% |
| Total equity and liabilities | 10/49 | €386,137 | €347,722 | -€38,414 | -9.9% |
| Equity | 10/15 | €45,893 | €57,246 | +€11,353 | +24.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,483 | €44,846 | +€43,364 | +2,925% |
| Distributable reserves | 133 | €1,483 | €44,846 | +€43,364 | +2,925% |
| Profit (loss) carried forward | 14 | €32,010 | €0 | -€32,010 | -100% |
| Amounts payable | 17/49 | €340,244 | €290,476 | -€49,767 | -14.6% |
| Amounts payable after more than one year | 17 | €221,896 | €200,006 | -€21,889 | -9.9% |
| Financial debts | 170/4 | €221,896 | €200,006 | -€21,889 | -9.9% |
| Amounts payable within one year | 42/48 | €118,348 | €90,470 | -€27,878 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €21,470 | €21,889 | +€420 | +2.0% |
| Trade debts | 44 | €4,406 | €3,686 | -€720 | -16.3% |
| Suppliers | 440/4 | €4,406 | €3,686 | -€720 | -16.3% |
| Taxes, remuneration and social security | 45 | €7,757 | €8,822 | +€1,065 | +13.7% |
| Taxes | 450/3 | €6,815 | €6,841 | +€26 | +0.4% |
| Remuneration and social security | 454/9 | €941 | €1,980 | +€1,039 | +110% |
| Other amounts payable | 47/48 | €84,715 | €56,073 | -€28,643 | -33.8% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €36,275 | €59,678 | +€23,403 | +64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,559 | €32,762 | +€1,204 | +3.8% |
| Other operating charges | 640/8 | €2,994 | €4,341 | +€1,347 | +45.0% |
| Gross operating margin | 9900 | €57,921 | €114,579 | +€56,658 | +97.8% |
| Operating profit (loss) | 9901 | -€12,907 | €17,797 | +€30,704 | |
| Financial income | 75/76B | €703 | €3 | -€700 | -99.6% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +250% |
| Non-recurring financial income | 76B | €702 | - | -€702 | |
| Financial charges | 65/66B | €5,028 | €4,245 | -€783 | -15.6% |
| Recurring financial charges | 65 | €5,028 | €4,245 | -€783 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,232 | €13,555 | +€30,787 | |
| Income taxes | 67/77 | €285 | €2,202 | +€1,917 | +673% |
| Profit (loss) for the period | 9904 | -€17,517 | €11,353 | +€28,870 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,517 | €11,353 | +€28,870 |
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.