CREATIVE COOKING AND MORE: 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.
CREATIVE COOKING AND MORE
Largest movements
- Cash +€28,971
up €28,971 (+82.8%), from €34,976 to €63,947
mainly Net result for the year (+€25,324) and Depreciation (+€9,535)
- Tangible fixed assets -€5,177
down €5,177 (-17.1%), from €30,250 to €25,072
of which Plant, machinery and equipment: -€2,994
- Receivables within one year +€3,344
up €3,344 (+16.4%), from €20,444 to €23,788
of which Trade receivables: +€3,464
- Reserves +€25,324
up €25,324 (+32.9%), from €77,061 to €102,385
- Tax, wage and social debts +€2,037
new in 2025: €2,037
- Gross operating margin +€34,872
up €34,872 (+224%), from €15,578 to €50,449
- Taxes +€13,432
up €13,432 (+1,650%), from €814 to €14,246
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 | €87,013 | €114,115 | +€27,102 | +31.1% |
| Fixed assets | 21/28 | €31,050 | €25,872 | -€5,177 | -16.7% |
| Tangible fixed assets | 22/27 | €30,250 | €25,072 | -€5,177 | -17.1% |
| Plant, machinery and equipment | 23 | €11,429 | €8,435 | -€2,994 | -26.2% |
| Furniture and vehicles | 24 | €17,715 | €16,275 | -€1,440 | -8.1% |
| Other tangible fixed assets | 26 | €1,105 | €362 | -€743 | -67.2% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €55,963 | €88,243 | +€32,280 | +57.7% |
| Amounts receivable within one year | 40/41 | €20,444 | €23,788 | +€3,344 | +16.4% |
| Trade receivables | 40 | €12,437 | €15,901 | +€3,464 | +27.9% |
| Other amounts receivable | 41 | €8,007 | €7,887 | -€120 | -1.5% |
| Cash at bank and in hand | 54/58 | €34,976 | €63,947 | +€28,971 | +82.8% |
| Deferred charges and accrued income | 490/1 | €543 | €508 | -€35 | -6.4% |
| Total equity and liabilities | 10/49 | €87,013 | €114,115 | +€27,102 | +31.1% |
| Equity | 10/15 | €83,261 | €108,585 | +€25,324 | +30.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,061 | €102,385 | +€25,324 | +32.9% |
| Distributable reserves | 133 | €77,061 | €102,385 | +€25,324 | +32.9% |
| Amounts payable | 17/49 | €3,752 | €5,531 | +€1,779 | +47.4% |
| Amounts payable within one year | 42/48 | €3,752 | €5,531 | +€1,779 | +47.4% |
| Trade debts | 44 | €3,506 | €3,467 | -€38 | -1.1% |
| Suppliers | 440/4 | €3,506 | €3,467 | -€38 | -1.1% |
| Taxes, remuneration and social security | 45 | - | €2,037 | +€2,037 | |
| Taxes | 450/3 | - | €2,037 | +€2,037 | |
| Other amounts payable | 47/48 | €246 | €26 | -€220 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,363 | €9,535 | +€172 | +1.8% |
| Other operating charges | 640/8 | €1,512 | €1,241 | -€271 | -17.9% |
| Gross operating margin | 9900 | €15,578 | €50,449 | +€34,872 | +224% |
| Operating profit (loss) | 9901 | €4,702 | €39,673 | +€34,971 | +744% |
| Financial income | 75/76B | €7 | €2 | -€5 | -76.2% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -76.2% |
| Financial charges | 65/66B | €77 | €106 | +€29 | +37.3% |
| Recurring financial charges | 65 | €77 | €106 | +€29 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €4,632 | €39,569 | +€34,937 | +754% |
| Income taxes | 67/77 | €814 | €14,246 | +€13,432 | +1,650% |
| Profit (loss) for the period | 9904 | €3,818 | €25,324 | +€21,506 | +563% |
| Profit (loss) for the period to be appropriated | 9905 | €3,818 | €25,324 | +€21,506 | +563% |
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 28 October 2026 via checked.be.