Nifty 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.
Nifty Cooking
Largest movements
- Cash +€23,203
up €23,203 (+50.5%), from €45,934 to €69,137
mainly Net result for the year (+€15,251) and Tax, wage and social debts (+€7,981)
- Tangible fixed assets -€2,237
down €2,237 (-47.0%), from €4,761 to €2,524
- Receivables within one year +€1,951
up €1,951 (+10.5%), from €18,668 to €20,619
of which Trade receivables: +€1,488
- Reserves +€15,251
up €15,251 (+36.3%), from €42,000 to €57,251
- Tax, wage and social debts +€7,981
up €7,981 (+58.8%), from €13,563 to €21,544
- Gross operating margin -€8,452
down €8,452 (-25.4%), from €33,322 to €24,870
- Taxes -€1,766
down €1,766 (-19.7%), from €8,987 to €7,221
- Depreciation +€879
up €879 (+64.7%), from €1,358 to €2,237
- Financial income +€663
new in 2025: €663
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 | €69,413 | €92,534 | +€23,121 | +33.3% |
| Fixed assets | 21/28 | €4,761 | €2,524 | -€2,237 | -47.0% |
| Tangible fixed assets | 22/27 | €4,761 | €2,524 | -€2,237 | -47.0% |
| Plant, machinery and equipment | 23 | €4,761 | €2,524 | -€2,237 | -47.0% |
| Current assets | 29/58 | €64,652 | €90,010 | +€25,358 | +39.2% |
| Amounts receivable within one year | 40/41 | €18,668 | €20,619 | +€1,951 | +10.5% |
| Trade receivables | 40 | €6,663 | €8,151 | +€1,488 | +22.3% |
| Other amounts receivable | 41 | €12,006 | €12,469 | +€463 | +3.9% |
| Cash at bank and in hand | 54/58 | €45,934 | €69,137 | +€23,203 | +50.5% |
| Deferred charges and accrued income | 490/1 | €50 | €253 | +€203 | +406% |
| Total equity and liabilities | 10/49 | €69,413 | €92,534 | +€23,121 | +33.3% |
| Equity | 10/15 | €48,245 | €63,497 | +€15,251 | +31.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €42,000 | €57,251 | +€15,251 | +36.3% |
| Distributable reserves | 133 | €42,000 | €57,251 | +€15,251 | +36.3% |
| Profit (loss) carried forward | 14 | €2,245 | €2,245 | = | 0.0% |
| Provisions and deferred taxes | 16 | €5,000 | €5,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €16,168 | €24,037 | +€7,869 | +48.7% |
| Amounts payable within one year | 42/48 | €16,168 | €24,037 | +€7,869 | +48.7% |
| Trade debts | 44 | €2,605 | €2,493 | -€112 | -4.3% |
| Suppliers | 440/4 | €2,605 | €2,493 | -€112 | -4.3% |
| Taxes, remuneration and social security | 45 | €13,563 | €21,544 | +€7,981 | +58.8% |
| Taxes | 450/3 | €13,563 | €21,544 | +€7,981 | +58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,358 | €2,237 | +€879 | +64.7% |
| Other operating charges | 640/8 | €656 | €675 | +€19 | +2.9% |
| Gross operating margin | 9900 | €33,322 | €24,870 | -€8,452 | -25.4% |
| Operating profit (loss) | 9901 | €31,307 | €21,958 | -€9,349 | -29.9% |
| Financial income | 75/76B | - | €663 | +€663 | |
| Recurring financial income | 75 | - | €663 | +€663 | |
| Financial charges | 65/66B | €76 | €149 | +€73 | +96.5% |
| Recurring financial charges | 65 | €76 | €149 | +€73 | +96.5% |
| Profit (loss) for the period before taxes | 9903 | €31,231 | €22,472 | -€8,759 | -28.0% |
| Income taxes | 67/77 | €8,987 | €7,221 | -€1,766 | -19.7% |
| Profit (loss) for the period | 9904 | €22,245 | €15,251 | -€6,993 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,245 | €15,251 | -€6,993 | -31.4% |
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 20 October 2026 via checked.be.