Mister Cook: 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.
Mister Cook
Largest movements
- Receivables within one year -€423,103
down €423,103 (-27.0%), from €1.6m to €1.1m
of which Trade receivables: -€399,791
- Cash -€224,270
down €224,270 (-77.0%), from €291,294 to €67,024
mainly Trade debts (-€718,197) and Deferred charges and accrued income (-€12,428)
- Stocks and contracts -€85,979
down €85,979 (-70.9%), from €121,210 to €35,231
- Trade debts -€718,197
down €718,197 (-62.3%), from €1.2m to €434,706
- Gross operating margin -€113,363
down €113,363, from €112,642 to -€721
- Other operating charges -€29,835
down €29,835 (-96.6%), from €30,879 to €1,044
- Taxes -€20,531
no longer reported in 2025 (was €20,531)
- Financial income -€1,504
down €1,504 (-93.6%), from €1,607 to €103
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 | €1,981,030 | €1,260,107 | -€720,923 | -36.4% |
| Current assets | 29/58 | €1,981,030 | €1,260,107 | -€720,923 | -36.4% |
| Stocks and contracts in progress | 3 | €121,210 | €35,231 | -€85,979 | -70.9% |
| Stocks | 30/36 | €121,210 | €35,231 | -€85,979 | -70.9% |
| Amounts receivable within one year | 40/41 | €1,568,443 | €1,145,340 | -€423,103 | -27.0% |
| Trade receivables | 40 | €1,503,980 | €1,104,189 | -€399,791 | -26.6% |
| Other amounts receivable | 41 | €64,463 | €41,151 | -€23,311 | -36.2% |
| Cash at bank and in hand | 54/58 | €291,294 | €67,024 | -€224,270 | -77.0% |
| Deferred charges and accrued income | 490/1 | €84 | €12,511 | +€12,428 | +14,869% |
| Total equity and liabilities | 10/49 | €1,981,030 | €1,260,107 | -€720,923 | -36.4% |
| Equity | 10/15 | €828,127 | €825,400 | -€2,726 | -0.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €294,000 | €294,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €279,000 | €279,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €384,127 | €381,400 | -€2,726 | -0.7% |
| Amounts payable | 17/49 | €1,152,904 | €434,706 | -€718,197 | -62.3% |
| Amounts payable within one year | 42/48 | €1,152,904 | €434,706 | -€718,197 | -62.3% |
| Trade debts | 44 | €1,152,904 | €434,706 | -€718,197 | -62.3% |
| Suppliers | 440/4 | €1,152,904 | €434,706 | -€718,197 | -62.3% |
| Other operating charges | 640/8 | €30,879 | €1,044 | -€29,835 | -96.6% |
| Gross operating margin | 9900 | €112,642 | -€721 | -€113,363 | |
| Operating profit (loss) | 9901 | €81,763 | -€1,765 | -€83,529 | |
| Financial income | 75/76B | €1,607 | €103 | -€1,504 | -93.6% |
| Recurring financial income | 75 | €1,607 | €103 | -€1,504 | -93.6% |
| Financial charges | 65/66B | €1,554 | €1,064 | -€490 | -31.6% |
| Recurring financial charges | 65 | €1,554 | €1,064 | -€490 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €81,816 | -€2,726 | -€84,542 | |
| Income taxes | 67/77 | €20,531 | - | -€20,531 | |
| Profit (loss) for the period | 9904 | €61,285 | -€2,726 | -€64,011 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,285 | -€2,726 | -€64,011 |
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 19 October 2026 via checked.be.