She's 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.
She's cooking
Largest movements
- Receivables within one year +€37,699
up €37,699 (+279%), from €13,504 to €51,203
of which Trade receivables: +€33,101
- Cash +€5,635
up €5,635 (+188%), from €2,993 to €8,628
mainly Net result for the year (+€35,181) and Trade debts (+€9,473)
- Financial fixed assets +€3,000
new in 2025: €3,000
- Tangible fixed assets -€1,598
down €1,598 (-33.4%), from €4,790 to €3,192
of which Furniture and vehicles: -€1,257
- Reserves +€35,181
up €35,181 (+1,613%), from €2,181 to €37,362
- Other debts -€10,917
down €10,917 (-92.9%), from €11,756 to €839
- Trade debts +€9,473
up €9,473 (+280%), from €3,388 to €12,861
- Tax, wage and social debts +€9,338
up €9,338 (+724%), from €1,289 to €10,628
of which Taxes: +€7,889
- Short-term financial debts +€1,798
new in 2025: €1,798
- Gross operating margin +€42,357
up €42,357 (+1,010%), from €4,195 to €46,552
- Taxes +€8,418
up €8,418 (+1,108%), from €760 to €9,178
- Depreciation +€1,594
up €1,594 (+36,387%), from €4 to €1,598
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 | €21,614 | €66,487 | +€44,873 | +208% |
| Fixed assets | 21/28 | €4,790 | €6,192 | +€1,402 | +29.3% |
| Tangible fixed assets | 22/27 | €4,790 | €3,192 | -€1,598 | -33.4% |
| Land and buildings | 22 | €1,023 | €682 | -€341 | -33.4% |
| Furniture and vehicles | 24 | €3,767 | €2,510 | -€1,257 | -33.4% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €16,824 | €60,295 | +€43,472 | +258% |
| Amounts receivable within one year | 40/41 | €13,504 | €51,203 | +€37,699 | +279% |
| Trade receivables | 40 | €12,913 | €46,015 | +€33,101 | +256% |
| Other amounts receivable | 41 | €590 | €5,188 | +€4,598 | +779% |
| Cash at bank and in hand | 54/58 | €2,993 | €8,628 | +€5,635 | +188% |
| Deferred charges and accrued income | 490/1 | €327 | €465 | +€138 | +42.2% |
| Total equity and liabilities | 10/49 | €21,614 | €66,487 | +€44,873 | +208% |
| Equity | 10/15 | €5,181 | €40,362 | +€35,181 | +679% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,181 | €37,362 | +€35,181 | +1,613% |
| Distributable reserves | 133 | €2,181 | €37,362 | +€35,181 | +1,613% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,433 | €26,125 | +€9,692 | +59.0% |
| Amounts payable within one year | 42/48 | €16,433 | €26,125 | +€9,692 | +59.0% |
| Financial debts | 43 | - | €1,798 | +€1,798 | |
| Credit institutions | 430/8 | - | €1,798 | +€1,798 | |
| Trade debts | 44 | €3,388 | €12,861 | +€9,473 | +280% |
| Suppliers | 440/4 | €3,388 | €12,861 | +€9,473 | +280% |
| Taxes, remuneration and social security | 45 | €1,289 | €10,628 | +€9,338 | +724% |
| Taxes | 450/3 | €1,289 | €9,178 | +€7,889 | +612% |
| Remuneration and social security | 454/9 | - | €1,449 | +€1,449 | |
| Other amounts payable | 47/48 | €11,756 | €839 | -€10,917 | -92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4 | €1,598 | +€1,594 | +36,387% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €4,195 | €46,552 | +€42,357 | +1,010% |
| Operating profit (loss) | 9901 | €3,804 | €44,434 | +€40,630 | +1,068% |
| Financial income | 75/76B | - | €145 | +€145 | |
| Recurring financial income | 75 | - | €145 | +€145 | |
| Financial charges | 65/66B | €4 | €220 | +€216 | +5,762% |
| Recurring financial charges | 65 | €4 | €220 | +€216 | +5,762% |
| Profit (loss) for the period before taxes | 9903 | €3,800 | €44,360 | +€40,560 | +1,067% |
| Income taxes | 67/77 | €760 | €9,178 | +€8,418 | +1,108% |
| Profit (loss) for the period | 9904 | €3,040 | €35,181 | +€32,141 | +1,057% |
| Profit (loss) for the period to be appropriated | 9905 | €3,040 | €35,181 | +€32,141 | +1,057% |
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.