COOK & BOOK: 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.
COOK & BOOK
Largest movements
- Receivables within one year +€16,182
up €16,182 (+460%), from €3,514 to €19,697
of which Trade receivables: +€16,500
- Cash +€3,192
up €3,192 (+896%), from €356 to €3,548
mainly Net result for the year (+€10,892) and Trade debts (+€7,050)
- Intangible fixed assets -€3,000
down €3,000 (-66.7%), from €4,500 to €1,500
- Profit (loss) carried forward +€10,892
up €10,892 (+6.8%), from -€159,600 to -€148,708
- Trade debts +€7,050
up €7,050 (+109%), from €6,446 to €13,496
- Other debts -€3,000
down €3,000 (-10.7%), from €27,981 to €24,981
- Tax, wage and social debts +€1,433
up €1,433 (+162%), from €884 to €2,316
- Write-downs -€149,945
no longer reported in 2024 (was €149,945)
- Financial charges -€35,677
down €35,677 (-99.7%), from €35,781 to €104
- Gross operating margin +€11,139
up €11,139 (+206%), from €5,396 to €16,535
- Other operating charges +€1,864
up €1,864 (+276%), from €674 to €2,538
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,371 | €24,745 | +€16,374 | +196% |
| Fixed assets | 21/28 | €4,500 | €1,500 | -€3,000 | -66.7% |
| Intangible fixed assets | 21 | €4,500 | €1,500 | -€3,000 | -66.7% |
| Financial fixed assets | 28 | €0 | - | -€0 | |
| Current assets | 29/58 | €3,871 | €23,245 | +€19,374 | +501% |
| Amounts receivable within one year | 40/41 | €3,514 | €19,697 | +€16,182 | +460% |
| Trade receivables | 40 | €3,000 | €19,500 | +€16,500 | +550% |
| Other amounts receivable | 41 | €514 | €197 | -€318 | -61.7% |
| Cash at bank and in hand | 54/58 | €356 | €3,548 | +€3,192 | +896% |
| Total equity and liabilities | 10/49 | €8,371 | €24,745 | +€16,374 | +196% |
| Equity | 10/15 | -€26,940 | -€16,048 | +€10,892 | +40.4% |
| Contributions | 10/11 | €120,600 | €120,600 | = | 0.0% |
| Reserves | 13 | €12,060 | €12,060 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,060 | €12,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,060 | €12,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,600 | -€148,708 | +€10,892 | +6.8% |
| Amounts payable | 17/49 | €35,311 | €40,793 | +€5,482 | +15.5% |
| Amounts payable within one year | 42/48 | €35,311 | €40,793 | +€5,482 | +15.5% |
| Trade debts | 44 | €6,446 | €13,496 | +€7,050 | +109% |
| Suppliers | 440/4 | €6,446 | €13,496 | +€7,050 | +109% |
| Taxes, remuneration and social security | 45 | €884 | €2,316 | +€1,433 | +162% |
| Taxes | 450/3 | €884 | €2,316 | +€1,433 | +162% |
| Other amounts payable | 47/48 | €27,981 | €24,981 | -€3,000 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €3,000 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €149,945 | - | -€149,945 | |
| Other operating charges | 640/8 | €674 | €2,538 | +€1,864 | +276% |
| Non-recurring operating charges | 66A | €20 | €0 | -€20 | -100.0% |
| Gross operating margin | 9900 | €5,396 | €16,535 | +€11,139 | +206% |
| Operating profit (loss) | 9901 | -€148,244 | €10,997 | +€159,241 | |
| Financial charges | 65/66B | €35,781 | €104 | -€35,677 | -99.7% |
| Recurring financial charges | 65 | €35,781 | €104 | -€35,677 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | -€184,026 | €10,892 | +€194,918 | |
| Profit (loss) for the period | 9904 | -€184,026 | €10,892 | +€194,918 | |
| Profit (loss) for the period to be appropriated | 9905 | -€184,026 | €10,892 | +€194,918 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.