LA COOKIDIENNE: what changed
What changed
LA COOKIDIENNE
NACE 56.220, Contract catering and other food service activities
filed annual accounts (NBB)
Net result for the year
-€376,202
2024 · €53,526-€429,728
Equity
-€308,114
2024 · €68,088-€376,202
Cash
€172,572
2024 · €136,274+€36,298
Balance sheet total
€2.5m
2024 · €3.5m-€995,050
Largest movements
Assets
- Tangible fixed assets -€1.0m
down €1.0m (-34.6%), from €2.9m to €1.9m
of which Other tangible fixed assets: -€947,070
- Financial fixed assets -€39,838
down €39,838 (-100%), from €39,838 to €0
- Cash +€36,298
up €36,298 (+26.6%), from €136,274 to €172,572
mainly Investment in fixed assets (net) (+€836,096) and Depreciation (+€219,354)
Equity and liabilities
- Profit (loss) carried forward -€314,202
down €314,202 (-269%), from -€116,912 to -€431,114
- Trade debts -€307,552
down €307,552 (-79.6%), from €386,254 to €78,702
- Debts after one year -€213,394
down €213,394 (-8.7%), from €2.4m to €2.2m
of which Financial debts: -€213,394
- Short-term financial debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Reserves -€62,000
down €62,000 (-40.0%), from €155,000 to €93,000
of which Tax-exempt reserves: -€62,000
Income statement
- Depreciation -€115,300
down €115,300 (-34.5%), from €334,654 to €219,354
- Other operating charges -€66,951
down €66,951 (-86.6%), from €77,273 to €10,322
- Financial charges -€38,785
down €38,785 (-39.9%), from €97,266 to €58,481
- Staff costs -€20,346
down €20,346 (-5.9%), from €342,522 to €322,176
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€53,526
Gross operating margin
+€7,713
Staff costs
+€20,346
Depreciation
+€115,300
Other operating charges
+€66,951
Other operating items
-€681,363
Financial income
+€3,274
Financial charges
+€38,785
Taxes
-€734
Result 2025
-€376,202
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€479,670
Investment
+€836,096
Financing
-€320,128
Cash 2024
€136,274
From operations (derived)
-€479,670
Net result for the year
-€376,202
Depreciation
+€219,354
Smaller working-capital items
+€944
Receivables within one year
-€25,046
Trade debts
-€307,552
Tax, wage and social debts
+€32,236
Other debts
-€34,139
Accrued charges and deferred income
+€10,735
Investment (derived)
+€836,096
Investment in fixed assets (net)
+€836,096
Financing
-€320,128
Debts after one year
-€213,394
Current portion of long-term debt
-€6,735
Short-term financial debts
-€100,000
Contributions, distributions and other
+€0
Cash 2025
€172,572
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,460,618 | €2,465,568 | -€995,050 | -28.8% |
| Fixed assets | 21/28 | €2,971,149 | €1,915,699 | -€1.1m | -35.5% |
| Intangible fixed assets | 21 | €314 | €0 | -€314 | -100% |
| Tangible fixed assets | 22/27 | €2,930,997 | €1,915,699 | -€1.0m | -34.6% |
| Land and buildings | 22 | €253,896 | €243,054 | -€10,842 | -4.3% |
| Plant, machinery and equipment | 23 | €286,904 | €239,744 | -€47,160 | -16.4% |
| Furniture and vehicles | 24 | €22,298 | €22,072 | -€226 | -1.0% |
| Other tangible fixed assets | 26 | €2,357,899 | €1,410,829 | -€947,070 | -40.2% |
| Assets under construction and advance payments | 27 | €10,000 | €0 | -€10,000 | -100% |
| Financial fixed assets | 28 | €39,838 | €0 | -€39,838 | -100% |
| Current assets | 29/58 | €489,469 | €549,869 | +€60,400 | +12.3% |
| Stocks and contracts in progress | 3 | €3,614 | €3,275 | -€339 | -9.4% |
| Stocks | 30/36 | €3,614 | €3,275 | -€339 | -9.4% |
| Amounts receivable within one year | 40/41 | €342,931 | €367,977 | +€25,046 | +7.3% |
| Trade receivables | 40 | €230,715 | €367,977 | +€137,262 | +59.5% |
| Other amounts receivable | 41 | €112,216 | €0 | -€112,216 | -100% |
| Cash at bank and in hand | 54/58 | €136,274 | €172,572 | +€36,298 | +26.6% |
| Deferred charges and accrued income | 490/1 | €6,650 | €6,046 | -€604 | -9.1% |
| Total equity and liabilities | 10/49 | €3,460,618 | €2,465,568 | -€995,050 | -28.8% |
| Equity | 10/15 | €68,088 | -€308,114 | -€376,202 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €155,000 | €93,000 | -€62,000 | -40.0% |
| Tax-exempt reserves | 132 | €62,000 | €0 | -€62,000 | -100% |
| Distributable reserves | 133 | €93,000 | €93,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,912 | -€431,114 | -€314,202 | -269% |
| Amounts payable | 17/49 | €3,392,530 | €2,773,682 | -€618,848 | -18.2% |
| Amounts payable after more than one year | 17 | €2,444,569 | €2,231,175 | -€213,394 | -8.7% |
| Financial debts | 170/4 | €1,754,569 | €1,541,175 | -€213,394 | -12.2% |
| Other amounts payable | 178/9 | €690,000 | €690,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €941,446 | €525,257 | -€416,189 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €220,128 | €213,393 | -€6,735 | -3.1% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100% |
| Trade debts | 44 | €386,254 | €78,702 | -€307,552 | -79.6% |
| Suppliers | 440/4 | €386,254 | €78,702 | -€307,552 | -79.6% |
| Taxes, remuneration and social security | 45 | €49,113 | €81,349 | +€32,236 | +65.6% |
| Taxes | 450/3 | €14,210 | €26,431 | +€12,221 | +86.0% |
| Remuneration and social security | 454/9 | €34,903 | €54,918 | +€20,015 | +57.3% |
| Other amounts payable | 47/48 | €185,951 | €151,812 | -€34,139 | -18.4% |
| Accrued charges and deferred income | 492/3 | €6,515 | €17,250 | +€10,735 | +165% |
| Non-recurring operating income | 76A | - | €7,574 | +€7,574 | |
| Remuneration, social security and pensions | 62 | €342,522 | €322,176 | -€20,346 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334,654 | €219,354 | -€115,300 | -34.5% |
| Other operating charges | 640/8 | €77,273 | €10,322 | -€66,951 | -86.6% |
| Non-recurring operating charges | 66A | €42,873 | €724,236 | +€681,363 | +1,589% |
| Gross operating margin | 9900 | €945,644 | €953,357 | +€7,713 | +0.8% |
| Operating profit (loss) | 9901 | €148,322 | -€322,731 | -€471,053 | |
| Financial income | 75/76B | €2,470 | €5,744 | +€3,274 | +133% |
| Recurring financial income | 75 | €2,470 | €5,744 | +€3,274 | +133% |
| Financial charges | 65/66B | €97,266 | €58,481 | -€38,785 | -39.9% |
| Recurring financial charges | 65 | €97,266 | €58,481 | -€38,785 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €53,526 | -€375,468 | -€428,994 | |
| Income taxes | 67/77 | - | €734 | +€734 | |
| Profit (loss) for the period | 9904 | €53,526 | -€376,202 | -€429,728 | |
| Transfer from tax-exempt reserves | 789 | - | €62,000 | +€62,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,526 | -€314,202 | -€367,728 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.