S.I COOKING: what changed
S.I COOKING
Largest movements
- Receivables within one year -€3,258
down €3,258 (-37.0%), from €8,811 to €5,553
of which Trade receivables: -€3,349
- Tangible fixed assets -€1,165
down €1,165 (-25.5%), from €4,563 to €3,398
- Deferred charges and accrued income +€332
up €332 (+46.6%), from €712 to €1,044
- Profit (loss) carried forward -€3,787
down €3,787 (-6.6%), from -€57,204 to -€60,991
- Other debts -€2,246
down €2,246 (-6.0%), from €37,394 to €35,148
- Trade debts +€1,101
up €1,101 (+74.0%), from €1,487 to €2,588
- Tax, wage and social debts +€1,013
up €1,013 (+14.3%), from €7,109 to €8,122
of which Taxes: +€1,000
- Short-term financial debts -€172
down €172 (-21.2%), from €812 to €639
- Gross operating margin -€13,335
down €13,335, from €12,896 to -€439
- Financial charges -€1,978
down €1,978 (-69.2%), from €2,857 to €879
- Financial income -€1,259
down €1,259 (-97.1%), from €1,296 to €37
- Staff costs +€691
up €691, from -€108 to €584
- Depreciation -€674
down €674 (-36.7%), from €1,840 to €1,165
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,597 | €10,506 | -€4,091 | -28.0% |
| Fixed assets | 21/28 | €5,073 | €3,908 | -€1,165 | -23.0% |
| Tangible fixed assets | 22/27 | €4,563 | €3,398 | -€1,165 | -25.5% |
| Furniture and vehicles | 24 | €4,563 | €3,398 | -€1,165 | -25.5% |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €9,524 | €6,598 | -€2,926 | -30.7% |
| Amounts receivable within one year | 40/41 | €8,811 | €5,553 | -€3,258 | -37.0% |
| Trade receivables | 40 | €8,811 | €5,462 | -€3,349 | -38.0% |
| Other amounts receivable | 41 | - | €91 | +€91 | |
| Deferred charges and accrued income | 490/1 | €712 | €1,044 | +€332 | +46.6% |
| Total equity and liabilities | 10/49 | €14,597 | €10,506 | -€4,091 | -28.0% |
| Equity | 10/15 | -€32,204 | -€35,991 | -€3,787 | -11.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,204 | -€60,991 | -€3,787 | -6.6% |
| Amounts payable | 17/49 | €46,801 | €46,496 | -€305 | -0.7% |
| Amounts payable within one year | 42/48 | €46,801 | €46,496 | -€305 | -0.7% |
| Financial debts | 43 | €812 | €639 | -€172 | -21.2% |
| Credit institutions | 430/8 | €812 | €639 | -€172 | -21.2% |
| Trade debts | 44 | €1,487 | €2,588 | +€1,101 | +74.0% |
| Suppliers | 440/4 | €1,487 | €2,588 | +€1,101 | +74.0% |
| Taxes, remuneration and social security | 45 | €7,109 | €8,122 | +€1,013 | +14.3% |
| Taxes | 450/3 | €7,109 | €8,108 | +€1,000 | +14.1% |
| Remuneration and social security | 454/9 | - | €13 | +€13 | |
| Other amounts payable | 47/48 | €37,394 | €35,148 | -€2,246 | -6.0% |
| Remuneration, social security and pensions | 62 | -€108 | €584 | +€691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,840 | €1,165 | -€674 | -36.7% |
| Other operating charges | 640/8 | €459 | €414 | -€45 | -9.9% |
| Non-recurring operating charges | 66A | €147 | - | -€147 | |
| Gross operating margin | 9900 | €12,896 | -€439 | -€13,335 | |
| Operating profit (loss) | 9901 | €10,558 | -€2,602 | -€13,159 | |
| Financial income | 75/76B | €1,296 | €37 | -€1,259 | -97.1% |
| Recurring financial income | 75 | €1,296 | €37 | -€1,259 | -97.1% |
| Financial charges | 65/66B | €2,857 | €879 | -€1,978 | -69.2% |
| Recurring financial charges | 65 | €2,857 | €879 | -€1,978 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | €8,997 | -€3,444 | -€12,440 | |
| Income taxes | 67/77 | €100 | €343 | +€243 | +244% |
| Profit (loss) for the period | 9904 | €8,897 | -€3,787 | -€12,683 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,897 | -€3,787 | -€12,683 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.