LD COOKING: 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.
LD COOKING
Largest movements
- Cash +€77,658
up €77,658 (+968.5%), from €8,019 to €85,677
mainly Receivables within one year (+€52,407) and Depreciation (+€46,568)
- Receivables within one year -€52,407
down €52,407 (-10.9%), from €480,982 to €428,575
of which Trade receivables: -€56,635
- Tangible fixed assets -€39,671
down €39,671 (-24.8%), from €159,772 to €120,100
of which Land and buildings: -€42,027
- Other debts -€23,980
down €23,980 (-41.0%), from €58,533 to €34,553
- Reserves +€23,323
up €23,323 (+4.5%), from €520,709 to €544,031
of which Distributable reserves: +€23,323
- Debts after one year -€15,737
down €15,737 (-15.0%), from €104,581 to €88,844
- Gross operating margin -€34,420
down €34,420 (-31.3%), from €110,115 to €75,695
- Taxes -€10,158
down €10,158 (-52.3%), from €19,433 to €9,275
- Financial charges +€3,157
up €3,157 (+80.8%), from €3,905 to €7,061
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 | €713,851 | €700,094 | -€13,757 | -1.9% |
| Fixed assets | 21/28 | €159,772 | €120,100 | -€39,671 | -24.8% |
| Tangible fixed assets | 22/27 | €159,772 | €120,100 | -€39,671 | -24.8% |
| Land and buildings | 22 | €132,334 | €90,307 | -€42,027 | -31.8% |
| Plant, machinery and equipment | 23 | €23,545 | €26,657 | +€3,111 | +13.2% |
| Other tangible fixed assets | 26 | €3,892 | €3,137 | -€756 | -19.4% |
| Current assets | 29/58 | €554,079 | €579,993 | +€25,914 | +4.7% |
| Amounts receivable within one year | 40/41 | €480,982 | €428,575 | -€52,407 | -10.9% |
| Trade receivables | 40 | €68,735 | €12,100 | -€56,635 | -82.4% |
| Other amounts receivable | 41 | €412,247 | €416,475 | +€4,228 | +1.0% |
| Current investments | 50/53 | €62,354 | €63,455 | +€1,100 | +1.8% |
| Cash at bank and in hand | 54/58 | €8,019 | €85,677 | +€77,658 | +968.5% |
| Deferred charges and accrued income | 490/1 | €2,724 | €2,286 | -€438 | -16.1% |
| Total equity and liabilities | 10/49 | €713,851 | €700,094 | -€13,757 | -1.9% |
| Equity | 10/15 | €526,909 | €550,231 | +€23,323 | +4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €520,709 | €544,031 | +€23,323 | +4.5% |
| Non-distributable reserves | 130/1 | €12,660 | €12,660 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,660 | €12,660 | = | 0.0% |
| Distributable reserves | 133 | €508,049 | €531,371 | +€23,323 | +4.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €186,942 | €149,862 | -€37,080 | -19.8% |
| Amounts payable after more than one year | 17 | €104,581 | €88,844 | -€15,737 | -15.0% |
| Financial debts | 170/4 | €104,581 | €88,844 | -€15,737 | -15.0% |
| Amounts payable within one year | 42/48 | €80,353 | €58,006 | -€22,347 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €15,210 | €15,737 | +€528 | +3.5% |
| Trade debts | 44 | €702 | €1,053 | +€351 | +49.9% |
| Suppliers | 440/4 | €702 | €1,053 | +€351 | +49.9% |
| Taxes, remuneration and social security | 45 | €5,908 | €6,663 | +€755 | +12.8% |
| Taxes | 450/3 | €5,908 | €6,663 | +€755 | +12.8% |
| Other amounts payable | 47/48 | €58,533 | €34,553 | -€23,980 | -41.0% |
| Accrued charges and deferred income | 492/3 | €2,008 | €3,012 | +€1,004 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,385 | €46,568 | +€183 | +0.4% |
| Other operating charges | 640/8 | €5,989 | €6,172 | +€184 | +3.1% |
| Gross operating margin | 9900 | €110,115 | €75,695 | -€34,420 | -31.3% |
| Operating profit (loss) | 9901 | €57,741 | €22,955 | -€34,786 | -60.2% |
| Financial income | 75/76B | €17,419 | €16,704 | -€715 | -4.1% |
| Recurring financial income | 75 | €17,419 | €16,704 | -€715 | -4.1% |
| Financial charges | 65/66B | €3,905 | €7,061 | +€3,157 | +80.8% |
| Recurring financial charges | 65 | €3,905 | €7,061 | +€3,157 | +80.8% |
| Profit (loss) for the period before taxes | 9903 | €71,255 | €32,598 | -€38,658 | -54.3% |
| Income taxes | 67/77 | €19,433 | €9,275 | -€10,158 | -52.3% |
| Profit (loss) for the period | 9904 | €51,822 | €23,323 | -€28,499 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,822 | €23,323 | -€28,499 | -55.0% |
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 10 October 2026 via checked.be.