Creative Outdoor Cooking: 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 Outdoor Cooking
Largest movements
- Cash +€119,948
up €119,948 (+1,005%), from €11,931 to €131,878
mainly Stocks and contracts (+€97,489) and Receivables within one year (+€78,304)
- Stocks and contracts -€97,489
down €97,489 (-46.6%), from €209,063 to €111,574
- Receivables within one year -€78,304
down €78,304 (-11.3%), from €691,672 to €613,368
of which Other amounts receivable: -€78,153
- Other debts -€52,770
down €52,770 (-7.7%), from €686,963 to €634,193
- Gross operating margin +€48,548
up €48,548, from -€30,921 to €17,627
- Financial charges -€6,952
down €6,952 (-31.6%), from €22,026 to €15,074
- Depreciation -€354
down €354 (-6.3%), from €5,637 to €5,283
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 | €922,223 | €862,779 | -€59,444 | -6.4% |
| Fixed assets | 21/28 | €9,322 | €5,716 | -€3,606 | -38.7% |
| Tangible fixed assets | 22/27 | €9,322 | €5,716 | -€3,606 | -38.7% |
| Plant, machinery and equipment | 23 | €4,470 | €4,976 | +€506 | +11.3% |
| Furniture and vehicles | 24 | €4,852 | €739 | -€4,112 | -84.8% |
| Current assets | 29/58 | €912,902 | €857,063 | -€55,838 | -6.1% |
| Stocks and contracts in progress | 3 | €209,063 | €111,574 | -€97,489 | -46.6% |
| Stocks | 30/36 | €209,063 | €111,574 | -€97,489 | -46.6% |
| Amounts receivable within one year | 40/41 | €691,672 | €613,368 | -€78,304 | -11.3% |
| Trade receivables | 40 | €151 | €0 | -€151 | -100% |
| Other amounts receivable | 41 | €691,521 | €613,368 | -€78,153 | -11.3% |
| Cash at bank and in hand | 54/58 | €11,931 | €131,878 | +€119,948 | +1,005% |
| Deferred charges and accrued income | 490/1 | €236 | €243 | +€7 | +3.1% |
| Total equity and liabilities | 10/49 | €922,223 | €862,779 | -€59,444 | -6.4% |
| Equity | 10/15 | €211,911 | €208,007 | -€3,903 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €193,311 | €189,407 | -€3,903 | -2.0% |
| Distributable reserves | 133 | €193,311 | €189,407 | -€3,903 | -2.0% |
| Amounts payable | 17/49 | €710,312 | €654,772 | -€55,541 | -7.8% |
| Amounts payable within one year | 42/48 | €688,388 | €639,769 | -€48,619 | -7.1% |
| Trade debts | 44 | €1,166 | €3,097 | +€1,931 | +166% |
| Suppliers | 440/4 | €1,166 | €3,097 | +€1,931 | +166% |
| Taxes, remuneration and social security | 45 | €259 | €2,479 | +€2,219 | +856% |
| Taxes | 450/3 | €259 | €2,479 | +€2,219 | +856% |
| Other amounts payable | 47/48 | €686,963 | €634,193 | -€52,770 | -7.7% |
| Accrued charges and deferred income | 492/3 | €21,925 | €15,003 | -€6,921 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,637 | €5,283 | -€354 | -6.3% |
| Other operating charges | 640/8 | €1,026 | €894 | -€131 | -12.8% |
| Non-recurring operating charges | 66A | €1,660 | €0 | -€1,660 | -100% |
| Gross operating margin | 9900 | -€30,921 | €17,627 | +€48,548 | |
| Operating profit (loss) | 9901 | -€39,243 | €11,450 | +€50,693 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €22,026 | €15,074 | -€6,952 | -31.6% |
| Recurring financial charges | 65 | €22,026 | €15,074 | -€6,952 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | -€61,269 | -€3,624 | +€57,645 | +94.1% |
| Income taxes | 67/77 | €193 | €279 | +€86 | +44.5% |
| Profit (loss) for the period | 9904 | -€61,462 | -€3,903 | +€57,559 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,462 | -€3,903 | +€57,559 | +93.6% |
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 26 October 2026 via checked.be.