COOKING4YOU: 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.
COOKING4YOU
Largest movements
- Receivables within one year +€7,504
up €7,504 (+18.4%), from €40,685 to €48,189
of which Trade receivables: +€8,216
- Tangible fixed assets -€5,888
down €5,888 (-31.4%), from €18,738 to €12,850
of which Furniture and vehicles: -€8,279
- Cash -€5,669
no longer reported in 2025 (was €5,669)
mainly Net result for the year (-€20,370) and Receivables within one year (-€7,504)
- Profit (loss) carried forward -€20,370
down €20,370, from €17,288 to -€3,082
- Trade debts +€15,691
up €15,691 (+73.1%), from €21,455 to €37,146
- Other debts +€8,729
up €8,729 (+3457.3%), from €252 to €8,982
- Tax, wage and social debts -€4,431
down €4,431 (-40.5%), from €10,929 to €6,497
of which Taxes: -€4,869
- Debts after one year -€4,045
down €4,045 (-62.3%), from €6,496 to €2,451
- Gross operating margin -€16,222
down €16,222 (-71.8%), from €22,589 to €6,366
- Write-downs +€15,649
new in 2025: €15,649
- Other operating charges -€2,754
down €2,754 (-66.9%), from €4,117 to €1,364
- Taxes -€1,766
down €1,766 (-87.9%), from €2,010 to €244
- Depreciation +€594
up €594 (+7.2%), from €8,313 to €8,907
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 | €65,092 | €61,039 | -€4,053 | -6.2% |
| Fixed assets | 21/28 | €18,738 | €12,850 | -€5,888 | -31.4% |
| Tangible fixed assets | 22/27 | €18,738 | €12,850 | -€5,888 | -31.4% |
| Plant, machinery and equipment | 23 | €1,504 | €3,895 | +€2,391 | +159.0% |
| Furniture and vehicles | 24 | €17,235 | €8,956 | -€8,279 | -48.0% |
| Current assets | 29/58 | €46,354 | €48,189 | +€1,834 | +4.0% |
| Amounts receivable within one year | 40/41 | €40,685 | €48,189 | +€7,504 | +18.4% |
| Trade receivables | 40 | €39,972 | €48,189 | +€8,216 | +20.6% |
| Other amounts receivable | 41 | €713 | - | -€713 | |
| Cash at bank and in hand | 54/58 | €5,669 | - | -€5,669 | |
| Total equity and liabilities | 10/49 | €65,092 | €61,039 | -€4,053 | -6.2% |
| Equity | 10/15 | €22,288 | €1,918 | -€20,370 | -91.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,288 | -€3,082 | -€20,370 | |
| Amounts payable | 17/49 | €42,804 | €59,121 | +€16,317 | +38.1% |
| Amounts payable after more than one year | 17 | €6,496 | €2,451 | -€4,045 | -62.3% |
| Financial debts | 170/4 | €6,496 | €2,451 | -€4,045 | -62.3% |
| Amounts payable within one year | 42/48 | €36,309 | €56,670 | +€20,361 | +56.1% |
| Current portion of amounts payable after more than one year | 42 | €3,672 | €4,045 | +€373 | +10.1% |
| Trade debts | 44 | €21,455 | €37,146 | +€15,691 | +73.1% |
| Suppliers | 440/4 | €21,455 | €37,146 | +€15,691 | +73.1% |
| Taxes, remuneration and social security | 45 | €10,929 | €6,497 | -€4,431 | -40.5% |
| Taxes | 450/3 | €9,736 | €4,867 | -€4,869 | -50.0% |
| Remuneration and social security | 454/9 | €1,193 | €1,630 | +€438 | +36.7% |
| Other amounts payable | 47/48 | €252 | €8,982 | +€8,729 | +3457.3% |
| Remuneration, social security and pensions | 62 | €303 | - | -€303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,313 | €8,907 | +€594 | +7.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,649 | +€15,649 | |
| Other operating charges | 640/8 | €4,117 | €1,364 | -€2,754 | -66.9% |
| Non-recurring operating charges | 66A | €1,510 | - | -€1,510 | |
| Gross operating margin | 9900 | €22,589 | €6,366 | -€16,222 | -71.8% |
| Operating profit (loss) | 9901 | €8,346 | -€19,553 | -€27,899 | |
| Financial income | 75/76B | €0 | €2 | +€1 | +2960.0% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +2960.0% |
| Financial charges | 65/66B | €619 | €574 | -€45 | -7.2% |
| Recurring financial charges | 65 | €619 | €574 | -€45 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €7,727 | -€20,126 | -€27,853 | |
| Income taxes | 67/77 | €2,010 | €244 | -€1,766 | -87.9% |
| Profit (loss) for the period | 9904 | €5,716 | -€20,370 | -€26,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,716 | -€20,370 | -€26,086 |
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 7 October 2026 via checked.be.