DE KOOKPLANEET: 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 KOOKPLANEET
Largest movements
- Receivables within one year -€82,189
down €82,189 (-77.5%), from €105,987 to €23,798
of which Trade receivables: -€82,189
- Stocks and contracts -€44,092
down €44,092 (-20.2%), from €218,585 to €174,494
- Cash +€41,234
up €41,234 (+9.9%), from €417,742 to €458,977
mainly Receivables within one year (+€82,189) and Stocks and contracts (+€44,092)
- Trade debts -€72,347
down €72,347 (-44.8%), from €161,555 to €89,208
- Other debts -€24,000
down €24,000 (-36.4%), from €66,000 to €42,000
- Tax, wage and social debts -€16,746
down €16,746 (-44.5%), from €37,659 to €20,913
of which Taxes: -€14,800
- Reserves +€11,640
up €11,640 (+2.3%), from €500,727 to €512,367
of which Distributable reserves: +€11,640
- Accrued charges and deferred income +€8,546
up €8,546 (+98.8%), from €8,645 to €17,191
- Gross operating margin -€157,425
down €157,425 (-50.1%), from €314,407 to €156,982
- Financial charges -€123,232
down €123,232 (-91.0%), from €135,465 to €12,233
of which Non-recurring financial charges: -€129,621
- Taxes -€39,588
down €39,588 (-86.4%), from €45,818 to €6,230
- Depreciation -€4,388
down €4,388 (-25.4%), from €17,246 to €12,857
- Staff costs -€3,312
down €3,312 (-2.8%), from €117,009 to €113,698
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 | €836,885 | €747,646 | -€89,239 | -10.7% |
| Fixed assets | 21/28 | €90,977 | €84,550 | -€6,427 | -7.1% |
| Tangible fixed assets | 22/27 | €90,977 | €84,550 | -€6,427 | -7.1% |
| Land and buildings | 22 | €53,555 | €51,760 | -€1,795 | -3.4% |
| Plant, machinery and equipment | 23 | €932 | €552 | -€380 | -40.7% |
| Furniture and vehicles | 24 | €5,008 | €3,236 | -€1,771 | -35.4% |
| Other tangible fixed assets | 26 | €31,482 | €29,001 | -€2,481 | -7.9% |
| Current assets | 29/58 | €745,908 | €663,097 | -€82,811 | -11.1% |
| Stocks and contracts in progress | 3 | €218,585 | €174,494 | -€44,092 | -20.2% |
| Stocks | 30/36 | €218,585 | €174,494 | -€44,092 | -20.2% |
| Amounts receivable within one year | 40/41 | €105,987 | €23,798 | -€82,189 | -77.5% |
| Trade receivables | 40 | €105,987 | €23,798 | -€82,189 | -77.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €417,742 | €458,977 | +€41,234 | +9.9% |
| Deferred charges and accrued income | 490/1 | €3,593 | €5,828 | +€2,235 | +62.2% |
| Total equity and liabilities | 10/49 | €836,885 | €747,646 | -€89,239 | -10.7% |
| Equity | 10/15 | €562,700 | €574,340 | +€11,640 | +2.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €500,727 | €512,367 | +€11,640 | +2.3% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,700 | €2,700 | = | 0.0% |
| Distributable reserves | 133 | €491,829 | €503,469 | +€11,640 | +2.4% |
| Amounts payable | 17/49 | €274,185 | €173,306 | -€100,879 | -36.8% |
| Amounts payable within one year | 42/48 | €265,539 | €156,115 | -€109,424 | -41.2% |
| Trade debts | 44 | €161,555 | €89,208 | -€72,347 | -44.8% |
| Suppliers | 440/4 | €161,555 | €89,208 | -€72,347 | -44.8% |
| Advances received on contracts in progress | 46 | €325 | €3,994 | +€3,669 | +1129.3% |
| Taxes, remuneration and social security | 45 | €37,659 | €20,913 | -€16,746 | -44.5% |
| Taxes | 450/3 | €26,392 | €11,591 | -€14,800 | -56.1% |
| Remuneration and social security | 454/9 | €11,267 | €9,322 | -€1,946 | -17.3% |
| Other amounts payable | 47/48 | €66,000 | €42,000 | -€24,000 | -36.4% |
| Accrued charges and deferred income | 492/3 | €8,645 | €17,191 | +€8,546 | +98.8% |
| Non-recurring operating income | 76A | €84,510 | €123 | -€84,386 | -99.9% |
| Remuneration, social security and pensions | 62 | €117,009 | €113,698 | -€3,312 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,246 | €12,857 | -€4,388 | -25.4% |
| Other operating charges | 640/8 | €745 | €3,273 | +€2,528 | +339.2% |
| Gross operating margin | 9900 | €314,407 | €156,982 | -€157,425 | -50.1% |
| Operating profit (loss) | 9901 | €179,407 | €27,154 | -€152,253 | -84.9% |
| Financial income | 75/76B | €2,391 | €2,948 | +€557 | +23.3% |
| Recurring financial income | 75 | €2,391 | €2,948 | +€557 | +23.3% |
| Financial charges | 65/66B | €135,465 | €12,233 | -€123,232 | -91.0% |
| Recurring financial charges | 65 | €5,843 | €12,233 | +€6,389 | +109.3% |
| Non-recurring financial charges | 66B | €129,621 | €0 | -€129,621 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €46,334 | €17,870 | -€28,464 | -61.4% |
| Income taxes | 67/77 | €45,818 | €6,230 | -€39,588 | -86.4% |
| Profit (loss) for the period | 9904 | €516 | €11,640 | +€11,124 | +2157.1% |
| Profit (loss) for the period to be appropriated | 9905 | €516 | €11,640 | +€11,124 | +2157.1% |
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 8 October 2026 via checked.be.