What's Cooking Group financials
What's Cooking Group
Country: BE Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
549300EOHIZUJWKQ3G67 Financial statements
(EUR, as reported — unscaled; 93 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €468.9M | €403.5M |
| Other income | €3.7M | €5.4M |
| Employee benefits expense | €93.0M | €78.7M |
| Raw materials & consumables used | €239.4M | €206.6M |
| Operating profit (EBIT) | €20.0M | €18.7M |
| Finance costs | €2.5M | €6.8M |
| Income tax expense | €4.9M | €4.8M |
| Profit for the year | €25.5M | €20.6M |
| Total comprehensive income | €24.7M | €22.6M |
| Per share | ||
| Basic EPS | €13.73 | €11.12 |
| Diluted EPS | €13.73 | €11.12 |
| Free cash flow / share | €-4.31 | €18.39 |
| Cash flow statement | ||
| Net cash from operating activities | €14.1M | €70.8M |
| Net cash from investing activities | €54.7M | -€36.3M |
| Net cash from financing activities | -€70.0M | -€26.8M |
| Dividends paid | €18.6M | €7.9M |
| Net change in cash | -€1.2M | €7.6M |
| Balance sheet | ||
| Total assets | €254.6M | €387.1M |
| Non-current assets | €164.7M | €132.0M |
| Property, plant & equipment | €107.6M | €70.9M |
| Intangible assets & goodwill | €44.3M | €44.7M |
| Current assets | €89.9M | €255.1M |
| Inventories | €32.4M | €20.5M |
| Trade & other receivables | €40.6M | €29.9M |
| Cash & equivalents | €16.9M | €17.7M |
| Total equity | €146.6M | €140.4M |
| Non-current liabilities | €22.6M | €67.8M |
| Long-term borrowings | €12.5M | €64.2M |
| Current liabilities | €85.3M | €178.8M |
| Trade & other payables | €67.1M | €66.0M |
| Deferred tax liabilities | €5.6M | €877.0K |
| Derived metrics | ||
| Free cash flow | -€8.0M | €34.1M |
| Operating margin | 4.3% | 4.6% |
| Net margin | 5.4% | 5.1% |
| Return on equity | 17.4% | 14.7% |
| Cash conversion ratio | 0.55× | 3.43× |
| Capex coverage | 0.64× | 1.93× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€3.3M | €1.3M |
| Adjustments For Decrease Increase In Other Operating Receivables | -€10.8M | €27.2M |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €17.7M | €27.6M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | €1.2M | -€58.0K |
| Adjustments For Increase Decrease In Other Liabilities | -€545.0K | -€1.2M |
| Adjustments For Increase Decrease In Other Operating Payables | -€4.5M | -€13.1M |
| Adjustments For Increase Decrease In Trade Account Payable | -€5.2M | -€11.8M |
| Adjustments For Interest Expense | €1.5M | €5.3M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€11.4M | €109.0K |
| Adjustments For Provisions | -€2.2M | €555.0K |
| Basic Earnings Loss Per Share From Continuing Operations | €7.30 | €4.99 |
| Cash and Cash Equivalents Classified As Part of Disposal Group Held For Sale | — | €10.6M |
| Cash and Cash Equivalents In Subsidiary Or Businesses Acquired Or Disposed2013 | €662.0K | -€10.6M |
| Cash Flows From Used In Financing Activities Discontinued Operations | €0 | -€2.1M |
| Cash Flows From Used In Increase Decrease In Current Borrowings | €682.0K | €0 |
| Cash Flows From Used In Investing Activities Discontinued Operations | -€100.8M | -€8.8M |
| Cash Flows From Used In Operating Activities Discontinued Operations | €0 | €27.3M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €36.0M | €63.0M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €24.1M | €0 |
| Comprehensive Income From Continuing Operations | €12.8M | €11.1M |
| Comprehensive Income From Discontinued Operations | €11.9M | €11.5M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €1.8M | €515.0K |
| Current Recognised Liabilities Defined Benefit Plan | €15.7M | €11.8M |
| Current Tax Liabilities Current | €756.0K | €1.6M |
| Deferred Tax Assets | €7.7M | €7.8M |
| Depreciation Expense | €17.7M | €12.4M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €4.50 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€179.0K | €300.0K |
| Equity and Liabilities | €254.6M | €387.1M |
| Finance Income | €911.0K | €2.3M |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | -€17.0K | -€44.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €6.5M | €6.3M |
| Increase Decrease In Working Capital | €15.3M | -€14.1M |
| Inflows of Cash From Investing Activities | €100.9M | €315.0K |
| Intangible Assets Other Than Goodwill | €4.8M | €8.1M |
| Interest Paid Classified As Financing Activities | €1.5M | €5.3M |
| Investment Accounted For Using Equity Method | €0 | €270.0K |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €98.9M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €0 | €187.0M |
| Noncurrent Provisions | €4.5M | €2.7M |
| Number of Shares Outstanding | 1.9M | 1.9M |
| Other Comprehensive Income | -€748.0K | €2.0M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€98.0K | -€174.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€667.0K | €2.1M |
| Other Expense By Nature | €2.6M | €1.6M |
| Other Noncurrent Receivables | €189.0K | €175.0K |
| Outflows of Cash From Investing Activities | €46.2M | €36.6M |
| Proceeds From Disposal of Noncurrent Assets Or Disposal Groups Classified As Held For Sale and Discontinued Operations | €100.8M | — |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €294.0K | €315.0K |
| Proceeds From Noncurrent Borrowings | €2.7M | €925.0K |
| Proceeds From Sales of Investments Accounted For Using Equity Method | -€283.0K | €0 |
| Profit Loss From Continuing Operations | €13.6M | €9.3M |
| Profit Loss From Discontinued Operations | €11.9M | €11.4M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €22.1M | €36.6M |
| Repayments of Noncurrent Borrowings | €53.3M | €14.6M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €0 | -€63.0K |
Methodology
Every line item above is a fact tagged in What's Cooking Group's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.