De Kookpit: 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.
De Kookpit
Largest movements
- Receivables after one year -€441,877
no longer reported in 2025 (was €441,877)
- Financial fixed assets +€293,000
up €293,000 (+91.8%), from €319,000 to €612,000
- Receivables within one year +€152,183
up €152,183 (+22.3%), from €683,016 to €835,199
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges -€17,948
down €17,948 (-99.3%), from €18,068 to €120
- Financial income -€9,364
down €9,364 (-33.2%), from €28,179 to €18,815
- Taxes +€672
up €672 (+17.2%), from €3,897 to €4,569
- Gross operating margin +€200
up €200 (+11.3%), from -€1,774 to -€1,574
- Purchases and services -€200
down €200 (-11.3%), from €1,774 to €1,574
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 | €1,443,893 | €1,448,860 | +€4,967 | +0.3% |
| Fixed assets | 21/28 | €319,000 | €612,000 | +€293,000 | +91.8% |
| Financial fixed assets | 28 | €319,000 | €612,000 | +€293,000 | +91.8% |
| Current assets | 29/58 | €1,124,893 | €836,860 | -€288,033 | -25.6% |
| Amounts receivable after more than one year | 29 | €441,877 | - | -€441,877 | |
| Other amounts receivable | 291 | €441,877 | - | -€441,877 | |
| Amounts receivable within one year | 40/41 | €683,016 | €835,199 | +€152,183 | +22.3% |
| Other amounts receivable | 41 | €683,016 | €835,199 | +€152,183 | +22.3% |
| Cash at bank and in hand | 54/58 | - | €1,661 | +€1,661 | |
| Total equity and liabilities | 10/49 | €1,443,893 | €1,448,860 | +€4,967 | +0.3% |
| Equity | 10/15 | €60,695 | €73,247 | +€12,552 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,495 | €67,047 | +€12,552 | +23.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €52,640 | €65,192 | +€12,552 | +23.8% |
| Amounts payable | 17/49 | €1,383,198 | €1,375,613 | -€7,585 | -0.5% |
| Amounts payable within one year | 42/48 | €1,383,198 | €1,375,613 | -€7,585 | -0.5% |
| Taxes, remuneration and social security | 45 | €6,250 | €6,859 | +€609 | +9.7% |
| Taxes | 450/3 | €6,250 | €6,859 | +€609 | +9.7% |
| Other amounts payable | 47/48 | €1,376,948 | €1,368,754 | -€8,194 | -0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,774 | €1,574 | -€200 | -11.3% |
| Other operating charges | 640/8 | €18,068 | €120 | -€17,948 | -99.3% |
| Gross operating margin | 9900 | -€1,774 | -€1,574 | +€200 | +11.3% |
| Operating profit (loss) | 9901 | -€19,842 | -€1,694 | +€18,148 | +91.5% |
| Financial income | 75/76B | €28,179 | €18,815 | -€9,364 | -33.2% |
| Recurring financial income | 75 | €28,179 | €18,815 | -€9,364 | -33.2% |
| Financial charges | 65/66B | €82 | - | -€82 | |
| Recurring financial charges | 65 | €82 | - | -€82 | |
| Profit (loss) for the period before taxes | 9903 | €8,255 | €17,121 | +€8,866 | +107.4% |
| Income taxes | 67/77 | €3,897 | €4,569 | +€672 | +17.2% |
| Profit (loss) for the period | 9904 | €4,358 | €12,552 | +€8,194 | +188.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,358 | €12,552 | +€8,194 | +188.0% |
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 3 October 2026 via checked.be.