PASTISSARIA 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.
PASTISSARIA COOK
Largest movements
- Receivables within one year +€3,999
up €3,999 (+7.3%), from €54,973 to €58,972
of which Other amounts receivable: +€5,141
- Deferred charges and accrued income +€1,590
new in 2025: €1,590
- Cash -€733
down €733 (-49.8%), from €1,472 to €739
mainly Receivables within one year (-€3,999) and Advances received (-€1,930)
- Profit (loss) carried forward +€6,948
up €6,948 (+19.9%), from €34,892 to €41,840
- Advances received -€1,930
down €1,930 (-72.0%), from €2,680 to €750
- Gross operating margin +€1,444
up €1,444 (+14.0%), from €10,308 to €11,752
- Taxes +€427
up €427 (+24.6%), from €1,738 to €2,165
- Depreciation +€175
up €175 (+10.5%), from €1,671 to €1,846
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 | €59,563 | €64,051 | +€4,488 | +7.5% |
| Fixed assets | 21/28 | €2,071 | €1,482 | -€589 | -28.4% |
| Tangible fixed assets | 22/27 | €1,885 | €1,296 | -€589 | -31.2% |
| Plant, machinery and equipment | 23 | €1,587 | €1,296 | -€291 | -18.3% |
| Furniture and vehicles | 24 | €298 | - | -€298 | |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €57,492 | €62,569 | +€5,077 | +8.8% |
| Stocks and contracts in progress | 3 | €1,047 | €1,268 | +€221 | +21.1% |
| Stocks | 30/36 | €1,047 | €1,268 | +€221 | +21.1% |
| Amounts receivable within one year | 40/41 | €54,973 | €58,972 | +€3,999 | +7.3% |
| Trade receivables | 40 | €1,142 | - | -€1,142 | |
| Other amounts receivable | 41 | €53,831 | €58,972 | +€5,141 | +9.6% |
| Cash at bank and in hand | 54/58 | €1,472 | €739 | -€733 | -49.8% |
| Deferred charges and accrued income | 490/1 | - | €1,590 | +€1,590 | |
| Total equity and liabilities | 10/49 | €59,563 | €64,051 | +€4,488 | +7.5% |
| Equity | 10/15 | €41,712 | €48,660 | +€6,948 | +16.7% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,892 | €41,840 | +€6,948 | +19.9% |
| Amounts payable | 17/49 | €17,851 | €15,391 | -€2,460 | -13.8% |
| Amounts payable after more than one year | 17 | €11,250 | €10,750 | -€500 | -4.4% |
| Financial debts | 170/4 | €11,250 | €10,750 | -€500 | -4.4% |
| Amounts payable within one year | 42/48 | €6,601 | €4,641 | -€1,960 | -29.7% |
| Trade debts | 44 | €1,640 | €1,253 | -€387 | -23.6% |
| Suppliers | 440/4 | €1,640 | €1,253 | -€387 | -23.6% |
| Advances received on contracts in progress | 46 | €2,680 | €750 | -€1,930 | -72.0% |
| Taxes, remuneration and social security | 45 | €2,281 | €2,638 | +€357 | +15.7% |
| Taxes | 450/3 | €2,281 | €2,638 | +€357 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,671 | €1,846 | +€175 | +10.5% |
| Other operating charges | 640/8 | €783 | €763 | -€20 | -2.6% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €10,308 | €11,752 | +€1,444 | +14.0% |
| Operating profit (loss) | 9901 | €7,791 | €9,143 | +€1,352 | +17.4% |
| Financial income | 75/76B | €114 | €10 | -€104 | -91.2% |
| Recurring financial income | 75 | €114 | €10 | -€104 | -91.2% |
| Financial charges | 65/66B | €38 | €40 | +€2 | +5.3% |
| Recurring financial charges | 65 | €38 | €40 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €7,867 | €9,113 | +€1,246 | +15.8% |
| Income taxes | 67/77 | €1,738 | €2,165 | +€427 | +24.6% |
| Profit (loss) for the period | 9904 | €6,129 | €6,948 | +€819 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,129 | €6,948 | +€819 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.