HET KOOKPUNT: 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.
HET KOOKPUNT
Largest movements
- Cash -€5,203
down €5,203 (-40.7%), from €12,776 to €7,572
mainly Other debts (-€11,738) and Deferred charges and accrued income (-€2)
- Other debts -€11,738
down €11,738 (-49.4%), from €23,753 to €12,015
- Profit (loss) carried forward +€3,270
up €3,270 (+10.6%), from -€30,707 to -€27,437
- Accrued charges and deferred income +€2,550
new in 2025: €2,550
- Trade debts +€605
new in 2025: €605
- Taxes +€595
new in 2025: €595
- Gross operating margin -€511
down €511 (-10.3%), from €4,941 to €4,430
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 | €15,022 | €9,709 | -€5,313 | -35.4% |
| Current assets | 29/58 | €15,022 | €9,709 | -€5,313 | -35.4% |
| Amounts receivable within one year | 40/41 | €2,180 | €2,068 | -€112 | -5.1% |
| Trade receivables | 40 | €2,180 | €1,913 | -€267 | -12.3% |
| Other amounts receivable | 41 | - | €155 | +€155 | |
| Cash at bank and in hand | 54/58 | €12,776 | €7,572 | -€5,203 | -40.7% |
| Deferred charges and accrued income | 490/1 | €67 | €69 | +€2 | +2.8% |
| Total equity and liabilities | 10/49 | €15,022 | €9,709 | -€5,313 | -35.4% |
| Equity | 10/15 | -€8,731 | -€5,461 | +€3,270 | +37.5% |
| Contributions | 10/11 | €21,977 | €21,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,707 | -€27,437 | +€3,270 | +10.6% |
| Amounts payable | 17/49 | €23,753 | €15,170 | -€8,583 | -36.1% |
| Amounts payable within one year | 42/48 | €23,753 | €12,620 | -€11,133 | -46.9% |
| Trade debts | 44 | - | €605 | +€605 | |
| Suppliers | 440/4 | - | €605 | +€605 | |
| Other amounts payable | 47/48 | €23,753 | €12,015 | -€11,738 | -49.4% |
| Accrued charges and deferred income | 492/3 | - | €2,550 | +€2,550 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €4,941 | €4,430 | -€511 | -10.3% |
| Operating profit (loss) | 9901 | €4,435 | €3,910 | -€525 | -11.8% |
| Financial charges | 65/66B | €46 | €45 | -€1 | -1.1% |
| Recurring financial charges | 65 | €46 | €45 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €4,390 | €3,865 | -€525 | -12.0% |
| Income taxes | 67/77 | - | €595 | +€595 | |
| Profit (loss) for the period | 9904 | €4,390 | €3,270 | -€1,120 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,390 | €3,270 | -€1,120 | -25.5% |
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 14 October 2026 via checked.be.