COOK-ART: what changed
What changed
COOK-ART
NACE 46.494, Wholesale of non-electrical household articles
filed annual accounts (NBB)
Net result for the year
€43,152
2024 · €48,620-€5,468
Equity
€499,779
2024 · €471,627+€28,152
Cash
€34,833
2024 · €36,173-€1,340
Balance sheet total
€3.2m
2024 · €3.3m-€103,017
Largest movements
Assets
- Tangible fixed assets -€77,923
down €77,923 (-3.0%), from €2.6m to €2.5m
of which Land and buildings: -€78,982
- Stocks and contracts -€41,372
down €41,372 (-8.3%), from €500,358 to €458,986
Equity and liabilities
- Debts after one year -€173,583
down €173,583 (-8.4%), from €2.1m to €1.9m
of which Financial debts: -€154,963
- Short-term financial debts +€49,937
up €49,937 (+12.9%), from €385,790 to €435,727
of which Credit institutions: +€50,000
Income statement
- Write-downs +€21,361
up €21,361, from -€3,118 to €18,243
- Depreciation -€14,672
down €14,672 (-11.2%), from €130,779 to €116,107
- Financial charges -€10,059
down €10,059 (-8.2%), from €122,474 to €112,414
- Staff costs +€8,622
up €8,622 (+1.7%), from €493,813 to €502,435
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.
Result 2024
€48,620
Gross operating margin
+€4,395
Staff costs
-€8,622
Depreciation
+€14,672
Write-downs
-€21,361
Other operating charges
-€1,312
Other operating items
-€532
Financial income
-€4,273
Financial charges
+€10,059
Taxes
+€1,506
Result 2025
€43,152
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€179,379
Investment
-€44,808
Financing
-€135,911
Cash 2024
€36,173
From operations (derived)
+€179,379
Net result for the year
+€43,152
Depreciation
+€116,107
Stocks and contracts
+€41,372
Receivables within one year
-€10,494
Deferred charges and accrued income
-€501
Trade debts
-€17,139
Tax, wage and social debts
+€9,605
Other debts
-€2,533
Accrued charges and deferred income
-€191
Investment (derived)
-€44,808
Investment in fixed assets (net)
-€44,808
Financing
-€135,911
Debts after one year
-€173,583
Current portion of long-term debt
+€2,734
Short-term financial debts
+€49,937
Contributions, distributions and other
-€15,000
Cash 2025
€34,833
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,274,527 | €3,171,510 | -€103,017 | -3.1% |
| Fixed assets | 21/28 | €2,589,518 | €2,518,219 | -€71,299 | -2.8% |
| Intangible fixed assets | 21 | €3,532 | €10,156 | +€6,624 | +188% |
| Tangible fixed assets | 22/27 | €2,585,986 | €2,508,063 | -€77,923 | -3.0% |
| Land and buildings | 22 | €2,499,243 | €2,420,260 | -€78,982 | -3.2% |
| Plant, machinery and equipment | 23 | €10,564 | €8,177 | -€2,386 | -22.6% |
| Furniture and vehicles | 24 | €76,180 | €79,626 | +€3,446 | +4.5% |
| Current assets | 29/58 | €685,009 | €653,291 | -€31,718 | -4.6% |
| Stocks and contracts in progress | 3 | €500,358 | €458,986 | -€41,372 | -8.3% |
| Stocks | 30/36 | €500,358 | €458,986 | -€41,372 | -8.3% |
| Amounts receivable within one year | 40/41 | €126,067 | €136,561 | +€10,494 | +8.3% |
| Trade receivables | 40 | €95,128 | €113,189 | +€18,061 | +19.0% |
| Other amounts receivable | 41 | €30,939 | €23,371 | -€7,567 | -24.5% |
| Cash at bank and in hand | 54/58 | €36,173 | €34,833 | -€1,340 | -3.7% |
| Deferred charges and accrued income | 490/1 | €22,410 | €22,911 | +€501 | +2.2% |
| Total equity and liabilities | 10/49 | €3,274,527 | €3,171,510 | -€103,017 | -3.1% |
| Equity | 10/15 | €471,627 | €499,779 | +€28,152 | +6.0% |
| Contributions | 10/11 | €127,400 | €127,400 | = | 0.0% |
| Reserves | 13 | €343,160 | €371,260 | +€28,100 | +8.2% |
| Distributable reserves | 133 | €343,160 | €371,260 | +€28,100 | +8.2% |
| Profit (loss) carried forward | 14 | €1,067 | €1,119 | +€52 | +4.9% |
| Amounts payable | 17/49 | €2,802,900 | €2,671,731 | -€131,169 | -4.7% |
| Amounts payable after more than one year | 17 | €2,063,329 | €1,889,746 | -€173,583 | -8.4% |
| Financial debts | 170/4 | €2,030,335 | €1,875,372 | -€154,963 | -7.6% |
| Other amounts payable | 178/9 | €32,994 | €14,374 | -€18,620 | -56.4% |
| Amounts payable within one year | 42/48 | €728,762 | €771,367 | +€42,605 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €175,651 | €178,385 | +€2,734 | +1.6% |
| Financial debts | 43 | €385,790 | €435,727 | +€49,937 | +12.9% |
| Credit institutions | 430/8 | €361,500 | €411,500 | +€50,000 | +13.8% |
| Other loans | 439 | €24,290 | €24,227 | -€63 | -0.3% |
| Trade debts | 44 | €69,738 | €52,599 | -€17,139 | -24.6% |
| Suppliers | 440/4 | €69,738 | €52,599 | -€17,139 | -24.6% |
| Taxes, remuneration and social security | 45 | €78,690 | €88,295 | +€9,605 | +12.2% |
| Taxes | 450/3 | €25,041 | €14,602 | -€10,439 | -41.7% |
| Remuneration and social security | 454/9 | €53,649 | €73,694 | +€20,045 | +37.4% |
| Other amounts payable | 47/48 | €18,893 | €16,361 | -€2,533 | -13.4% |
| Accrued charges and deferred income | 492/3 | €10,810 | €10,618 | -€191 | -1.8% |
| Remuneration, social security and pensions | 62 | €493,813 | €502,435 | +€8,622 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,779 | €116,107 | -€14,672 | -11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,118 | €18,243 | +€21,361 | |
| Other operating charges | 640/8 | €29,069 | €30,381 | +€1,312 | +4.5% |
| Non-recurring operating charges | 66A | - | €532 | +€532 | |
| Gross operating margin | 9900 | €802,326 | €806,721 | +€4,395 | +0.5% |
| Operating profit (loss) | 9901 | €151,783 | €139,023 | -€12,760 | -8.4% |
| Financial income | 75/76B | €38,409 | €34,136 | -€4,273 | -11.1% |
| Recurring financial income | 75 | €38,409 | €34,136 | -€4,273 | -11.1% |
| Financial charges | 65/66B | €122,474 | €112,414 | -€10,059 | -8.2% |
| Recurring financial charges | 65 | €122,474 | €112,414 | -€10,059 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €67,718 | €60,744 | -€6,974 | -10.3% |
| Income taxes | 67/77 | €19,099 | €17,592 | -€1,506 | -7.9% |
| Profit (loss) for the period | 9904 | €48,620 | €43,152 | -€5,468 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,620 | €43,152 | -€5,468 | -11.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.