ZE KOOKT: 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.
ZE KOOKT
Largest movements
- Receivables after one year +€97,000
up €97,000 (+173%), from €56,000 to €153,000
- Tangible fixed assets +€48,773
up €48,773 (+11.6%), from €421,329 to €470,103
of which Other tangible fixed assets: +€64,349
- Receivables within one year -€18,966
down €18,966 (-30.5%), from €62,253 to €43,288
of which Other amounts receivable: -€12,984
- Debts after one year +€86,634
up €86,634 (+31.5%), from €274,851 to €361,484
- Trade debts -€37,509
down €37,509 (-82.7%), from €45,377 to €7,868
- Reserves +€35,394
up €35,394 (+25.0%), from €141,707 to €177,100
- Other debts +€23,483
up €23,483 (+892%), from €2,634 to €26,117
- Tax, wage and social debts +€9,618
up €9,618 (+167%), from €5,750 to €15,368
- Depreciation +€16,573
up €16,573 (+54.2%), from €30,553 to €47,126
- Gross operating margin +€12,611
up €12,611 (+10.5%), from €120,671 to €133,282
- Other operating charges +€1,978
up €1,978 (+119%), from €1,666 to €3,644
- Financial income +€1,940
up €1,940 (+173%), from €1,120 to €3,060
- Financial charges -€1,633
down €1,633 (-11.0%), from €14,889 to €13,256
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 | €594,081 | €716,371 | +€122,290 | +20.6% |
| Fixed assets | 21/28 | €422,329 | €470,103 | +€47,773 | +11.3% |
| Tangible fixed assets | 22/27 | €421,329 | €470,103 | +€48,773 | +11.6% |
| Land and buildings | 22 | €225,137 | €208,153 | -€16,984 | -7.5% |
| Furniture and vehicles | 24 | - | €1,408 | +€1,408 | |
| Other tangible fixed assets | 26 | €196,193 | €260,542 | +€64,349 | +32.8% |
| Financial fixed assets | 28 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €171,752 | €246,268 | +€74,517 | +43.4% |
| Amounts receivable after more than one year | 29 | €56,000 | €153,000 | +€97,000 | +173% |
| Other amounts receivable | 291 | €56,000 | €153,000 | +€97,000 | +173% |
| Stocks and contracts in progress | 3 | €1,005 | €1,005 | = | 0.0% |
| Stocks | 30/36 | €1,005 | €1,005 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,253 | €43,288 | -€18,966 | -30.5% |
| Trade receivables | 40 | €47,421 | €41,440 | -€5,982 | -12.6% |
| Other amounts receivable | 41 | €14,832 | €1,848 | -€12,984 | -87.5% |
| Cash at bank and in hand | 54/58 | €52,493 | €48,976 | -€3,518 | -6.7% |
| Total equity and liabilities | 10/49 | €594,081 | €716,371 | +€122,290 | +20.6% |
| Equity | 10/15 | €235,344 | €270,737 | +€35,394 | +15.0% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €141,707 | €177,100 | +€35,394 | +25.0% |
| Distributable reserves | 133 | €141,707 | €177,100 | +€35,394 | +25.0% |
| Profit (loss) carried forward | 14 | €73,232 | €73,232 | = | 0.0% |
| Amounts payable | 17/49 | €358,738 | €445,634 | +€86,896 | +24.2% |
| Amounts payable after more than one year | 17 | €274,851 | €361,484 | +€86,634 | +31.5% |
| Financial debts | 170/4 | €274,851 | €361,484 | +€86,634 | +31.5% |
| Amounts payable within one year | 42/48 | €83,887 | €84,149 | +€263 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €30,126 | €34,797 | +€4,671 | +15.5% |
| Trade debts | 44 | €45,377 | €7,868 | -€37,509 | -82.7% |
| Suppliers | 440/4 | €45,377 | €7,868 | -€37,509 | -82.7% |
| Taxes, remuneration and social security | 45 | €5,750 | €15,368 | +€9,618 | +167% |
| Taxes | 450/3 | €5,750 | €15,368 | +€9,618 | +167% |
| Other amounts payable | 47/48 | €2,634 | €26,117 | +€23,483 | +892% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,553 | €47,126 | +€16,573 | +54.2% |
| Other operating charges | 640/8 | €1,666 | €3,644 | +€1,978 | +119% |
| Gross operating margin | 9900 | €120,671 | €133,282 | +€12,611 | +10.5% |
| Operating profit (loss) | 9901 | €88,452 | €82,512 | -€5,940 | -6.7% |
| Financial income | 75/76B | €1,120 | €3,060 | +€1,940 | +173% |
| Recurring financial income | 75 | €1,120 | €3,060 | +€1,940 | +173% |
| Financial charges | 65/66B | €14,889 | €13,256 | -€1,633 | -11.0% |
| Recurring financial charges | 65 | €14,889 | €13,256 | -€1,633 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €74,683 | €72,316 | -€2,367 | -3.2% |
| Income taxes | 67/77 | €12,876 | €11,922 | -€953 | -7.4% |
| Profit (loss) for the period | 9904 | €61,807 | €60,394 | -€1,413 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,807 | €60,394 | -€1,413 | -2.3% |
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.