Len-Cooks: 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.
Len-Cooks
Largest movements
- Cash +€4,920
up €4,920 (+28.5%), from €17,253 to €22,173
mainly Net result for the year (+€8,405) and Receivables within one year (+€2,216)
- Receivables within one year -€2,216
down €2,216 (-27.4%), from €8,093 to €5,877
of which Trade receivables: -€3,399
- Tangible fixed assets +€961
new in 2025: €961
- Reserves +€8,405
up €8,405 (+92.9%), from €9,048 to €17,453
- Tax, wage and social debts -€5,057
down €5,057 (-54.1%), from €9,339 to €4,282
- Accrued charges and deferred income +€399
new in 2025: €399
- Other debts -€395
no longer reported in 2025 (was €395)
- Trade debts +€313
up €313 (+6.9%), from €4,564 to €4,877
- Gross operating margin -€1,757
down €1,757 (-12.0%), from €14,591 to €12,834
- Depreciation -€1,394
down €1,394 (-85.3%), from €1,634 to €240
- Other operating charges +€415
up €415 (+395%), from €105 to €520
- Taxes -€174
down €174 (-4.6%), from €3,760 to €3,586
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 | €25,346 | €29,011 | +€3,665 | +14.5% |
| Fixed assets | 21/28 | - | €961 | +€961 | |
| Tangible fixed assets | 22/27 | - | €961 | +€961 | |
| Plant, machinery and equipment | 23 | - | €961 | +€961 | |
| Current assets | 29/58 | €25,346 | €28,050 | +€2,704 | +10.7% |
| Amounts receivable within one year | 40/41 | €8,093 | €5,877 | -€2,216 | -27.4% |
| Trade receivables | 40 | €8,093 | €4,694 | -€3,399 | -42.0% |
| Other amounts receivable | 41 | - | €1,183 | +€1,183 | |
| Cash at bank and in hand | 54/58 | €17,253 | €22,173 | +€4,920 | +28.5% |
| Total equity and liabilities | 10/49 | €25,346 | €29,011 | +€3,665 | +14.5% |
| Equity | 10/15 | €11,048 | €19,453 | +€8,405 | +76.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,048 | €17,453 | +€8,405 | +92.9% |
| Distributable reserves | 133 | €9,048 | €17,453 | +€8,405 | +92.9% |
| Amounts payable | 17/49 | €14,298 | €9,558 | -€4,740 | -33.2% |
| Amounts payable within one year | 42/48 | €14,298 | €9,159 | -€5,139 | -35.9% |
| Trade debts | 44 | €4,564 | €4,877 | +€313 | +6.9% |
| Suppliers | 440/4 | €4,564 | €4,877 | +€313 | +6.9% |
| Taxes, remuneration and social security | 45 | €9,339 | €4,282 | -€5,057 | -54.1% |
| Taxes | 450/3 | €9,339 | €4,282 | -€5,057 | -54.1% |
| Other amounts payable | 47/48 | €395 | - | -€395 | |
| Accrued charges and deferred income | 492/3 | - | €399 | +€399 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,634 | €240 | -€1,394 | -85.3% |
| Other operating charges | 640/8 | €105 | €520 | +€415 | +395% |
| Gross operating margin | 9900 | €14,591 | €12,834 | -€1,757 | -12.0% |
| Operating profit (loss) | 9901 | €12,852 | €12,074 | -€778 | -6.1% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €44 | €107 | +€63 | +143% |
| Recurring financial charges | 65 | €44 | €107 | +€63 | +143% |
| Profit (loss) for the period before taxes | 9903 | €12,808 | €11,991 | -€817 | -6.4% |
| Income taxes | 67/77 | €3,760 | €3,586 | -€174 | -4.6% |
| Profit (loss) for the period | 9904 | €9,048 | €8,405 | -€643 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,048 | €8,405 | -€643 | -7.1% |
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.