F.COOK CONSULTING: 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.
F.COOK CONSULTING
Largest movements
- Receivables within one year +€13,197
up €13,197 (+121%), from €10,884 to €24,081
of which Other amounts receivable: +€23,801
- Deferred charges and accrued income +€5,760
new in 2025: €5,760
- Cash -€3,220
down €3,220 (-2.7%), from €117,357 to €114,137
mainly Receivables within one year (-€13,197) and Deferred charges and accrued income (-€5,760)
- Profit (loss) carried forward +€8,857
up €8,857 (+14.0%), from €63,397 to €72,254
- Trade debts +€6,412
up €6,412 (+32,060%), from €20 to €6,432
- Gross operating margin -€65,589
down €65,589 (-80.6%), from €81,383 to €15,794
- Taxes -€12,328
down €12,328 (-76.9%), from €16,024 to €3,696
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 | €129,803 | €144,709 | +€14,906 | +11.5% |
| Fixed assets | 21/28 | €1,562 | €731 | -€831 | -53.2% |
| Tangible fixed assets | 22/27 | €1,562 | €731 | -€831 | -53.2% |
| Furniture and vehicles | 24 | €1,562 | €731 | -€831 | -53.2% |
| Current assets | 29/58 | €128,241 | €143,978 | +€15,737 | +12.3% |
| Amounts receivable within one year | 40/41 | €10,884 | €24,081 | +€13,197 | +121% |
| Trade receivables | 40 | €10,604 | - | -€10,604 | |
| Other amounts receivable | 41 | €280 | €24,081 | +€23,801 | +8,500% |
| Cash at bank and in hand | 54/58 | €117,357 | €114,137 | -€3,220 | -2.7% |
| Deferred charges and accrued income | 490/1 | - | €5,760 | +€5,760 | |
| Total equity and liabilities | 10/49 | €129,803 | €144,709 | +€14,906 | +11.5% |
| Equity | 10/15 | €125,667 | €134,524 | +€8,857 | +7.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,270 | €59,270 | = | 0.0% |
| Distributable reserves | 133 | €59,270 | €59,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,397 | €72,254 | +€8,857 | +14.0% |
| Amounts payable | 17/49 | €4,136 | €10,185 | +€6,049 | +146% |
| Amounts payable within one year | 42/48 | €4,136 | €10,185 | +€6,049 | +146% |
| Trade debts | 44 | €20 | €6,432 | +€6,412 | +32,060% |
| Suppliers | 440/4 | €20 | €6,432 | +€6,412 | +32,060% |
| Taxes, remuneration and social security | 45 | €3,207 | €2,845 | -€362 | -11.3% |
| Taxes | 450/3 | €1,457 | €1,095 | -€362 | -24.8% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €909 | €908 | -€1 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €824 | €831 | +€7 | +0.8% |
| Other operating charges | 640/8 | €50 | €400 | +€350 | +700% |
| Gross operating margin | 9900 | €81,383 | €15,794 | -€65,589 | -80.6% |
| Operating profit (loss) | 9901 | €80,509 | €14,563 | -€65,946 | -81.9% |
| Financial income | 75/76B | €504 | €323 | -€181 | -35.9% |
| Recurring financial income | 75 | €504 | €323 | -€181 | -35.9% |
| Financial charges | 65/66B | €1,592 | €2,334 | +€742 | +46.6% |
| Recurring financial charges | 65 | €1,592 | €2,334 | +€742 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | €79,421 | €12,552 | -€66,869 | -84.2% |
| Income taxes | 67/77 | €16,024 | €3,696 | -€12,328 | -76.9% |
| Profit (loss) for the period | 9904 | €63,397 | €8,856 | -€54,541 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,397 | €8,856 | -€54,541 | -86.0% |
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 27 October 2026 via checked.be.