LCooking: 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.
LCooking
Largest movements
- Cash +€53,113
up €53,113 (+692.1%), from €7,674 to €60,788
mainly Net result for the year (+€39,625) and Other debts (+€15,875)
- Receivables within one year -€15,035
down €15,035 (-96.1%), from €15,638 to €603
of which Trade receivables: -€15,562
- Profit (loss) carried forward +€16,625
up €16,625 (+414.6%), from €4,010 to €20,634
- Other debts +€15,875
up €15,875 (+431.9%), from €3,675 to €19,550
- Tax, wage and social debts +€10,261
up €10,261 (+386.0%), from €2,658 to €12,919
- Trade debts -€5,091
down €5,091 (-89.4%), from €5,698 to €606
- Gross operating margin +€79,855
up €79,855, from -€3,762 to €76,092
- Staff costs +€17,177
up €17,177 (+10224.3%), from €168 to €17,345
- Taxes +€16,537
up €16,537, from -€937 to €15,600
- Financial charges +€1,325
up €1,325 (+133.5%), from €993 to €2,319
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 | €24,100 | €61,770 | +€37,669 | +156.3% |
| Fixed assets | 21/28 | €764 | €379 | -€385 | -50.4% |
| Tangible fixed assets | 22/27 | €764 | €379 | -€385 | -50.4% |
| Plant, machinery and equipment | 23 | €764 | €379 | -€385 | -50.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €23,336 | €61,391 | +€38,055 | +163.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €15,638 | €603 | -€15,035 | -96.1% |
| Trade receivables | 40 | €15,562 | - | -€15,562 | |
| Other amounts receivable | 41 | €76 | €603 | +€527 | +688.7% |
| Cash at bank and in hand | 54/58 | €7,674 | €60,788 | +€53,113 | +692.1% |
| Deferred charges and accrued income | 490/1 | €24 | - | -€24 | |
| Total equity and liabilities | 10/49 | €24,100 | €61,770 | +€37,669 | +156.3% |
| Equity | 10/15 | €12,070 | €28,694 | +€16,625 | +137.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,010 | €20,634 | +€16,625 | +414.6% |
| Amounts payable | 17/49 | €12,031 | €33,075 | +€21,044 | +174.9% |
| Amounts payable within one year | 42/48 | €12,031 | €33,075 | +€21,044 | +174.9% |
| Trade debts | 44 | €5,698 | €606 | -€5,091 | -89.4% |
| Suppliers | 440/4 | €5,698 | €606 | -€5,091 | -89.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,658 | €12,919 | +€10,261 | +386.0% |
| Taxes | 450/3 | €2,658 | €12,919 | +€10,261 | +386.0% |
| Other amounts payable | 47/48 | €3,675 | €19,550 | +€15,875 | +431.9% |
| Remuneration, social security and pensions | 62 | €168 | €17,345 | +€17,177 | +10224.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €823 | €385 | -€438 | -53.2% |
| Other operating charges | 640/8 | €928 | €819 | -€109 | -11.8% |
| Gross operating margin | 9900 | -€3,762 | €76,092 | +€79,855 | |
| Operating profit (loss) | 9901 | -€5,681 | €57,543 | +€63,225 | |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €993 | €2,319 | +€1,325 | +133.5% |
| Recurring financial charges | 65 | €993 | €2,319 | +€1,325 | +133.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,635 | €55,225 | +€61,860 | |
| Income taxes | 67/77 | -€937 | €15,600 | +€16,537 | |
| Profit (loss) for the period | 9904 | -€5,698 | €39,625 | +€45,323 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,698 | €39,625 | +€45,323 |
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 7 October 2026 via checked.be.