PASSIONATE 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.
PASSIONATE COOKING
Largest movements
- Cash +€13,643
up €13,643 (+77.3%), from €17,639 to €31,283
mainly Net result for the year (+€12,517) and Depreciation (+€3,250)
- Tangible fixed assets -€3,250
down €3,250 (-21.2%), from €15,362 to €12,112
- Reserves +€13,184
new in 2026: €13,184
- Other debts -€3,258
down €3,258 (-12.4%), from €26,178 to €22,919
- Tax, wage and social debts +€1,062
up €1,062 (+559%), from €190 to €1,252
- Profit (loss) carried forward -€667
down €667 (-100%), from €667 to €0
- Gross operating margin +€6,209
up €6,209 (+52.3%), from €11,866 to €18,075
- Taxes +€1,252
new in 2026: €1,252
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,250 | €44,562 | +€10,312 | +30.1% |
| Fixed assets | 21/28 | €15,362 | €12,112 | -€3,250 | -21.2% |
| Tangible fixed assets | 22/27 | €15,362 | €12,112 | -€3,250 | -21.2% |
| Plant, machinery and equipment | 23 | €1,616 | €545 | -€1,070 | -66.2% |
| Furniture and vehicles | 24 | €1,253 | €686 | -€568 | -45.3% |
| Other tangible fixed assets | 26 | €12,493 | €10,881 | -€1,612 | -12.9% |
| Current assets | 29/58 | €18,888 | €32,450 | +€13,561 | +71.8% |
| Amounts receivable within one year | 40/41 | €840 | €792 | -€48 | -5.7% |
| Trade receivables | 40 | €840 | €0 | -€840 | -100% |
| Other amounts receivable | 41 | - | €792 | +€792 | |
| Cash at bank and in hand | 54/58 | €17,639 | €31,283 | +€13,643 | +77.3% |
| Deferred charges and accrued income | 490/1 | €409 | €375 | -€34 | -8.4% |
| Total equity and liabilities | 10/49 | €34,250 | €44,562 | +€10,312 | +30.1% |
| Equity | 10/15 | €6,867 | €19,384 | +€12,517 | +182% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €13,184 | +€13,184 | |
| Distributable reserves | 133 | - | €13,184 | +€13,184 | |
| Profit (loss) carried forward | 14 | €667 | €0 | -€667 | -100% |
| Amounts payable | 17/49 | €27,384 | €25,178 | -€2,205 | -8.1% |
| Amounts payable within one year | 42/48 | €27,384 | €25,178 | -€2,205 | -8.1% |
| Trade debts | 44 | €1,016 | €1,007 | -€9 | -0.8% |
| Suppliers | 440/4 | €1,016 | €1,007 | -€9 | -0.8% |
| Taxes, remuneration and social security | 45 | €190 | €1,252 | +€1,062 | +559% |
| Taxes | 450/3 | €190 | €1,252 | +€1,062 | +559% |
| Other amounts payable | 47/48 | €26,178 | €22,919 | -€3,258 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,250 | €3,250 | = | 0.0% |
| Other operating charges | 640/8 | €867 | €892 | +€25 | +2.9% |
| Gross operating margin | 9900 | €11,866 | €18,075 | +€6,209 | +52.3% |
| Operating profit (loss) | 9901 | €7,750 | €13,933 | +€6,183 | +79.8% |
| Financial income | 75/76B | €76 | €10 | -€66 | -86.5% |
| Recurring financial income | 75 | €76 | €10 | -€66 | -86.5% |
| Financial charges | 65/66B | €133 | €174 | +€41 | +31.2% |
| Recurring financial charges | 65 | €133 | €174 | +€41 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €7,693 | €13,769 | +€6,076 | +79.0% |
| Income taxes | 67/77 | - | €1,252 | +€1,252 | |
| Profit (loss) for the period | 9904 | €7,693 | €12,517 | +€4,824 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,693 | €12,517 | +€4,824 | +62.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.