De Cookie: 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.
De Cookie
Largest movements
- Formation expenses -€7,148
down €7,148 (-33.3%), from €21,444 to €14,296
- Receivables within one year +€5,783
up €5,783 (+25.5%), from €22,645 to €28,428
of which Trade receivables: +€5,695
- Deferred charges and accrued income -€2,139
down €2,139 (-62.7%), from €3,409 to €1,270
- Cash +€1,527
up €1,527 (+14.5%), from €10,560 to €12,087
mainly Trade debts (+€15,234) and Depreciation (+€7,552)
- Stocks and contracts -€1,248
down €1,248 (-7.9%), from €15,744 to €14,496
- Profit (loss) carried forward -€15,932
down €15,932 (-15.2%), from -€105,033 to -€120,965
- Trade debts +€15,234
up €15,234 (+14.4%), from €105,591 to €120,826
- Accrued charges and deferred income -€1,594
down €1,594 (-100.0%), from €1,594 to €0
- Other debts -€1,456
down €1,456 (-7.7%), from €18,793 to €17,337
- Staff costs +€42,651
up €42,651 (+89.4%), from €47,686 to €90,337
- Gross operating margin +€31,092
up €31,092 (+57.2%), from €54,335 to €85,428
- Other operating charges -€4,669
down €4,669 (-92.9%), from €5,024 to €355
- Financial charges -€3,185
down €3,185 (-51.7%), from €6,155 to €2,970
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 | €74,527 | €71,599 | -€2,929 | -3.9% |
| Formation expenses | 20 | €21,444 | €14,296 | -€7,148 | -33.3% |
| Fixed assets | 21/28 | €725 | €321 | -€404 | -55.7% |
| Tangible fixed assets | 22/27 | €725 | €321 | -€404 | -55.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €725 | €321 | -€404 | -55.7% |
| Current assets | 29/58 | €52,358 | €56,981 | +€4,623 | +8.8% |
| Stocks and contracts in progress | 3 | €15,744 | €14,496 | -€1,248 | -7.9% |
| Stocks | 30/36 | €15,744 | €14,496 | -€1,248 | -7.9% |
| Amounts receivable within one year | 40/41 | €22,645 | €28,428 | +€5,783 | +25.5% |
| Trade receivables | 40 | €17,421 | €23,116 | +€5,695 | +32.7% |
| Other amounts receivable | 41 | €5,224 | €5,312 | +€88 | +1.7% |
| Current investments | 50/53 | - | €700 | +€700 | |
| Cash at bank and in hand | 54/58 | €10,560 | €12,087 | +€1,527 | +14.5% |
| Deferred charges and accrued income | 490/1 | €3,409 | €1,270 | -€2,139 | -62.7% |
| Total equity and liabilities | 10/49 | €74,527 | €71,599 | -€2,929 | -3.9% |
| Equity | 10/15 | -€67,633 | -€83,565 | -€15,932 | -23.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,033 | -€120,965 | -€15,932 | -15.2% |
| Amounts payable | 17/49 | €142,160 | €155,164 | +€13,003 | +9.1% |
| Amounts payable within one year | 42/48 | €140,566 | €155,164 | +€14,597 | +10.4% |
| Financial debts | 43 | €1,139 | €1,535 | +€396 | +34.8% |
| Credit institutions | 430/8 | €1,139 | €1,535 | +€396 | +34.8% |
| Trade debts | 44 | €105,591 | €120,826 | +€15,234 | +14.4% |
| Suppliers | 440/4 | €105,591 | €120,826 | +€15,234 | +14.4% |
| Taxes, remuneration and social security | 45 | €15,044 | €15,466 | +€422 | +2.8% |
| Taxes | 450/3 | €6,422 | €276 | -€6,146 | -95.7% |
| Remuneration and social security | 454/9 | €8,622 | €15,189 | +€6,567 | +76.2% |
| Other amounts payable | 47/48 | €18,793 | €17,337 | -€1,456 | -7.7% |
| Accrued charges and deferred income | 492/3 | €1,594 | €0 | -€1,594 | -100.0% |
| Non-recurring operating income | 76A | €26,302 | €0 | -€26,302 | -100.0% |
| Remuneration, social security and pensions | 62 | €47,686 | €90,337 | +€42,651 | +89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,715 | €7,552 | -€163 | -2.1% |
| Other operating charges | 640/8 | €5,024 | €355 | -€4,669 | -92.9% |
| Non-recurring operating charges | 66A | €37,007 | €0 | -€37,007 | -100.0% |
| Gross operating margin | 9900 | €54,335 | €85,428 | +€31,092 | +57.2% |
| Operating profit (loss) | 9901 | -€43,096 | -€12,817 | +€30,280 | +70.3% |
| Financial income | 75/76B | €2 | €37 | +€36 | +2206.2% |
| Recurring financial income | 75 | €2 | €37 | +€36 | +2206.2% |
| Financial charges | 65/66B | €6,155 | €2,970 | -€3,185 | -51.7% |
| Recurring financial charges | 65 | €6,155 | €2,970 | -€3,185 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | -€49,249 | -€15,749 | +€33,500 | +68.0% |
| Income taxes | 67/77 | €188 | €183 | -€5 | -2.8% |
| Profit (loss) for the period | 9904 | -€49,437 | -€15,932 | +€33,505 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,437 | -€15,932 | +€33,505 | +67.8% |
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 9 October 2026 via checked.be.