LUCKY COOKIE: 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.
LUCKY COOKIE
Largest movements
- Receivables within one year +€24,637
up €24,637 (+494.4%), from €4,983 to €29,620
of which Trade receivables: +€15,957
- Cash +€1,732
up €1,732 (+5418.4%), from €32 to €1,764
mainly Trade debts (+€10,105) and Other debts (+€8,016)
- Deferred charges and accrued income -€806
no longer reported in 2024 (was €806)
- Trade debts +€10,105
up €10,105 (+2856.8%), from €354 to €10,459
- Other debts +€8,016
new in 2024: €8,016
- Reserves +€3,511
up €3,511 (+181.6%), from €1,934 to €5,445
- Accrued charges and deferred income +€2,834
new in 2024: €2,834
- Tax, wage and social debts +€1,097
up €1,097 (+205.6%), from €533 to €1,630
- Gross operating margin +€3,065
up €3,065 (+109.2%), from €2,807 to €5,871
- Other operating charges +€794
up €794 (+397.0%), from €200 to €994
- Taxes +€563
up €563 (+105.6%), from €533 to €1,097
- Financial charges +€246
up €246 (+176.3%), from €139 to €385
- Financial income +€116
new in 2024: €116
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,821 | €31,384 | +€25,563 | +439.2% |
| Current assets | 29/58 | €5,821 | €31,384 | +€25,563 | +439.2% |
| Amounts receivable within one year | 40/41 | €4,983 | €29,620 | +€24,637 | +494.4% |
| Trade receivables | 40 | €2,500 | €18,457 | +€15,957 | +638.3% |
| Other amounts receivable | 41 | €2,483 | €11,163 | +€8,680 | +349.5% |
| Cash at bank and in hand | 54/58 | €32 | €1,764 | +€1,732 | +5418.4% |
| Deferred charges and accrued income | 490/1 | €806 | - | -€806 | |
| Total equity and liabilities | 10/49 | €5,821 | €31,384 | +€25,563 | +439.2% |
| Equity | 10/15 | €4,934 | €8,445 | +€3,511 | +71.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,934 | €5,445 | +€3,511 | +181.6% |
| Distributable reserves | 133 | €1,934 | €5,445 | +€3,511 | +181.6% |
| Amounts payable | 17/49 | €887 | €22,939 | +€22,052 | +2485.6% |
| Amounts payable within one year | 42/48 | €887 | €20,105 | +€19,218 | +2166.2% |
| Trade debts | 44 | €354 | €10,459 | +€10,105 | +2856.8% |
| Suppliers | 440/4 | €354 | €10,459 | +€10,105 | +2856.8% |
| Taxes, remuneration and social security | 45 | €533 | €1,630 | +€1,097 | +205.6% |
| Taxes | 450/3 | €533 | €1,630 | +€1,097 | +205.6% |
| Other amounts payable | 47/48 | - | €8,016 | +€8,016 | |
| Accrued charges and deferred income | 492/3 | - | €2,834 | +€2,834 | |
| Other operating charges | 640/8 | €200 | €994 | +€794 | +397.0% |
| Gross operating margin | 9900 | €2,807 | €5,871 | +€3,065 | +109.2% |
| Operating profit (loss) | 9901 | €2,607 | €4,877 | +€2,271 | +87.1% |
| Financial income | 75/76B | - | €116 | +€116 | |
| Recurring financial income | 75 | - | €116 | +€116 | |
| Financial charges | 65/66B | €139 | €385 | +€246 | +176.3% |
| Recurring financial charges | 65 | €139 | €385 | +€246 | +176.3% |
| Profit (loss) for the period before taxes | 9903 | €2,467 | €4,608 | +€2,141 | +86.8% |
| Income taxes | 67/77 | €533 | €1,097 | +€563 | +105.6% |
| Profit (loss) for the period | 9904 | €1,934 | €3,511 | +€1,578 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,934 | €3,511 | +€1,578 | +81.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.