FRESHCOOK: 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.
FRESHCOOK
Largest movements
- Cash +€191,004
up €191,004 (+889%), from €21,493 to €212,497
mainly Net result for the year (+€273,635) and Trade debts (+€157,690)
- Receivables within one year +€127,078
up €127,078 (+28.6%), from €443,797 to €570,875
of which Trade receivables: +€163,773
- Intangible fixed assets +€123,587
up €123,587 (+49.4%), from €250,000 to €373,587
- Tangible fixed assets -€23,079
down €23,079 (-12.2%), from €188,487 to €165,408
of which Furniture and vehicles: -€11,763
- Reserves +€214,296
up €214,296 (+127%), from €168,107 to €382,403
of which Distributable reserves: +€214,296
- Trade debts +€157,690
up €157,690 (+46.9%), from €336,378 to €494,068
- Current portion of long-term debt +€45,905
up €45,905 (+71.3%), from €64,411 to €110,315
- Tax, wage and social debts +€26,580
up €26,580 (+41.9%), from €63,387 to €89,966
of which Taxes: +€20,612
- Gross operating margin +€243,926
up €243,926 (+70.7%), from €345,053 to €588,979
- Taxes +€66,922
up €66,922 (+148%), from €45,193 to €112,115
- Depreciation +€15,832
up €15,832 (+25.0%), from €63,201 to €79,032
- Other operating charges -€14,098
down €14,098 (-87.3%), from €16,157 to €2,059
- Staff costs -€6,116
down €6,116 (-6.0%), from €101,890 to €95,773
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 | €1,201,505 | €1,625,448 | +€423,943 | +35.3% |
| Fixed assets | 21/28 | €695,705 | €796,213 | +€100,508 | +14.4% |
| Intangible fixed assets | 21 | €250,000 | €373,587 | +€123,587 | +49.4% |
| Tangible fixed assets | 22/27 | €188,487 | €165,408 | -€23,079 | -12.2% |
| Plant, machinery and equipment | 23 | €117,344 | €106,028 | -€11,316 | -9.6% |
| Furniture and vehicles | 24 | €71,143 | €59,380 | -€11,763 | -16.5% |
| Financial fixed assets | 28 | €257,218 | €257,218 | = | 0.0% |
| Current assets | 29/58 | €505,800 | €829,236 | +€323,435 | +63.9% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Stocks and contracts in progress | 3 | €36,950 | €34,717 | -€2,233 | -6.0% |
| Stocks | 30/36 | €36,950 | €34,717 | -€2,233 | -6.0% |
| Amounts receivable within one year | 40/41 | €443,797 | €570,875 | +€127,078 | +28.6% |
| Trade receivables | 40 | €299,861 | €463,634 | +€163,773 | +54.6% |
| Other amounts receivable | 41 | €143,936 | €107,241 | -€36,695 | -25.5% |
| Cash at bank and in hand | 54/58 | €21,493 | €212,497 | +€191,004 | +889% |
| Deferred charges and accrued income | 490/1 | €3,560 | €1,146 | -€2,414 | -67.8% |
| Total equity and liabilities | 10/49 | €1,201,505 | €1,625,448 | +€423,943 | +35.3% |
| Equity | 10/15 | €186,707 | €401,003 | +€214,296 | +115% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €168,107 | €382,403 | +€214,296 | +127% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €166,247 | €380,543 | +€214,296 | +129% |
| Amounts payable | 17/49 | €1,014,798 | €1,224,445 | +€209,647 | +20.7% |
| Amounts payable after more than one year | 17 | €405,461 | €391,489 | -€13,971 | -3.4% |
| Financial debts | 170/4 | €405,461 | €391,489 | -€13,971 | -3.4% |
| Amounts payable within one year | 42/48 | €609,338 | €821,949 | +€212,612 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €64,411 | €110,315 | +€45,905 | +71.3% |
| Financial debts | 43 | €138 | - | -€138 | |
| Credit institutions | 430/8 | €138 | - | -€138 | |
| Trade debts | 44 | €336,378 | €494,068 | +€157,690 | +46.9% |
| Suppliers | 440/4 | €336,378 | €494,068 | +€157,690 | +46.9% |
| Advances received on contracts in progress | 46 | €11,893 | €1,247 | -€10,645 | -89.5% |
| Taxes, remuneration and social security | 45 | €63,387 | €89,966 | +€26,580 | +41.9% |
| Taxes | 450/3 | €56,809 | €77,421 | +€20,612 | +36.3% |
| Remuneration and social security | 454/9 | €6,578 | €12,546 | +€5,968 | +90.7% |
| Other amounts payable | 47/48 | €133,132 | €126,353 | -€6,779 | -5.1% |
| Accrued charges and deferred income | 492/3 | - | €11,007 | +€11,007 | |
| Remuneration, social security and pensions | 62 | €101,890 | €95,773 | -€6,116 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,201 | €79,032 | +€15,832 | +25.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,550 | - | -€5,550 | |
| Other operating charges | 640/8 | €16,157 | €2,059 | -€14,098 | -87.3% |
| Gross operating margin | 9900 | €345,053 | €588,979 | +€243,926 | +70.7% |
| Operating profit (loss) | 9901 | €158,256 | €412,115 | +€253,859 | +160% |
| Financial income | 75/76B | €230 | - | -€230 | |
| Recurring financial income | 75 | €230 | - | -€230 | |
| Financial charges | 65/66B | €32,480 | €26,364 | -€6,116 | -18.8% |
| Recurring financial charges | 65 | €32,480 | €26,364 | -€6,116 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €126,006 | €385,751 | +€259,745 | +206% |
| Income taxes | 67/77 | €45,193 | €112,115 | +€66,922 | +148% |
| Profit (loss) for the period | 9904 | €80,813 | €273,635 | +€192,823 | +239% |
| Profit (loss) for the period to be appropriated | 9905 | €80,813 | €273,635 | +€192,823 | +239% |
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 16 October 2026 via checked.be.