KOOK: what changed
Two fiscal 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.
What changed
KOOK
NACE 10.850, Manufacture of food products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€426,191
2024 · €249,409+€176,783
Equity
€1.5m
2024 · €1.0m+€426,191
Cash
€576,089
2024 · €579,745-€3,656
Balance sheet total
€2.5m
2024 · €2.2m+€290,020
Largest movements
Assets
- Tangible fixed assets +€149,703
up €149,703 (+41.6%), from €359,635 to €509,338
of which Plant, machinery and equipment: +€105,079
- Current investments +€103,250
new in 2025: €103,250
- Receivables within one year +€73,221
up €73,221 (+7.5%), from €980,536 to €1.1m
of which Trade receivables: +€122,566
Equity and liabilities
- Reserves +€426,191
up €426,191 (+42.5%), from €1.0m to €1.4m
- Trade debts -€116,885
down €116,885 (-13.6%), from €859,036 to €742,151
- Current portion of long-term debt -€28,103
down €28,103 (-69.2%), from €40,604 to €12,501
Income statement
- Gross operating margin +€328,480
up €328,480 (+31.5%), from €1.0m to €1.4m
- Staff costs +€85,432
up €85,432 (+14.0%), from €608,268 to €693,701
- Taxes +€51,342
up €51,342 (+59.0%), from €86,998 to €138,340
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.
Result 2024
€249,409
Gross operating margin
+€328,480
Staff costs
-€85,432
Depreciation
-€11,755
Other operating charges
-€6,601
Financial income
+€482
Financial charges
+€2,952
Taxes
-€51,342
Result 2025
€426,191
Cash bridge derived
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.
From operations
+€369,637
Investment
-€332,689
Financing
-€40,604
Cash 2024
€579,745
From operations (derived)
+€369,637
Net result for the year
+€426,191
Depreciation
+€83,951
Stocks and contracts
+€13,355
Receivables within one year
-€73,221
Deferred charges and accrued income
+€14,929
Trade debts
-€116,885
Tax, wage and social debts
+€14,827
Other debts
+€5,870
Accrued charges and deferred income
+€621
Investment (derived)
-€332,689
Investment in fixed assets (net)
-€229,439
Current investments
-€103,250
Financing
-€40,604
Debts after one year
-€12,501
Current portion of long-term debt
-€28,103
Cash 2025
€576,089
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,236,793 | €2,526,814 | +€290,020 | +13.0% |
| Fixed assets | 21/28 | €367,361 | €512,849 | +€145,488 | +39.6% |
| Intangible fixed assets | 21 | €7,726 | €3,511 | -€4,215 | -54.6% |
| Tangible fixed assets | 22/27 | €359,635 | €509,338 | +€149,703 | +41.6% |
| Land and buildings | 22 | €59,820 | €49,096 | -€10,724 | -17.9% |
| Plant, machinery and equipment | 23 | €285,478 | €390,556 | +€105,079 | +36.8% |
| Furniture and vehicles | 24 | €14,338 | €69,686 | +€55,349 | +386.0% |
| Current assets | 29/58 | €1,869,433 | €2,013,965 | +€144,532 | +7.7% |
| Stocks and contracts in progress | 3 | €285,471 | €272,116 | -€13,355 | -4.7% |
| Stocks | 30/36 | €285,471 | €272,116 | -€13,355 | -4.7% |
| Amounts receivable within one year | 40/41 | €980,536 | €1,053,757 | +€73,221 | +7.5% |
| Trade receivables | 40 | €555,715 | €678,281 | +€122,566 | +22.1% |
| Other amounts receivable | 41 | €424,821 | €375,476 | -€49,345 | -11.6% |
| Current investments | 50/53 | - | €103,250 | +€103,250 | |
| Cash at bank and in hand | 54/58 | €579,745 | €576,089 | -€3,656 | -0.6% |
| Deferred charges and accrued income | 490/1 | €23,681 | €8,753 | -€14,929 | -63.0% |
| Total equity and liabilities | 10/49 | €2,236,793 | €2,526,814 | +€290,020 | +13.0% |
| Equity | 10/15 | €1,045,281 | €1,471,472 | +€426,191 | +40.8% |
| Contributions | 10/11 | €42,200 | €42,200 | = | 0.0% |
| Reserves | 13 | €1,003,081 | €1,429,272 | +€426,191 | +42.5% |
| Distributable reserves | 133 | €1,003,081 | €1,429,272 | +€426,191 | +42.5% |
| Amounts payable | 17/49 | €1,191,513 | €1,055,342 | -€136,171 | -11.4% |
| Amounts payable after more than one year | 17 | €22,156 | €9,655 | -€12,501 | -56.4% |
| Financial debts | 170/4 | €22,156 | €9,655 | -€12,501 | -56.4% |
| Amounts payable within one year | 42/48 | €1,153,981 | €1,029,690 | -€124,291 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €40,604 | €12,501 | -€28,103 | -69.2% |
| Trade debts | 44 | €859,036 | €742,151 | -€116,885 | -13.6% |
| Suppliers | 440/4 | €859,036 | €742,151 | -€116,885 | -13.6% |
| Taxes, remuneration and social security | 45 | €79,999 | €94,826 | +€14,827 | +18.5% |
| Taxes | 450/3 | €2,749 | €17,916 | +€15,168 | +551.8% |
| Remuneration and social security | 454/9 | €77,251 | €76,910 | -€341 | -0.4% |
| Other amounts payable | 47/48 | €174,342 | €180,212 | +€5,870 | +3.4% |
| Accrued charges and deferred income | 492/3 | €15,375 | €15,997 | +€621 | +4.0% |
| Non-recurring operating income | 76A | €11,372 | €18,917 | +€7,545 | +66.4% |
| Remuneration, social security and pensions | 62 | €608,268 | €693,701 | +€85,432 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,195 | €83,951 | +€11,755 | +16.3% |
| Other operating charges | 640/8 | €5,079 | €11,680 | +€6,601 | +130.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,041,321 | €1,369,801 | +€328,480 | +31.5% |
| Operating profit (loss) | 9901 | €355,778 | €580,470 | +€224,691 | +63.2% |
| Financial income | 75/76B | €336 | €818 | +€482 | +143.4% |
| Recurring financial income | 75 | €336 | €818 | +€482 | +143.4% |
| Financial charges | 65/66B | €19,708 | €16,756 | -€2,952 | -15.0% |
| Recurring financial charges | 65 | €19,708 | €16,756 | -€2,952 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €336,407 | €564,532 | +€228,125 | +67.8% |
| Income taxes | 67/77 | €86,998 | €138,340 | +€51,342 | +59.0% |
| Profit (loss) for the period | 9904 | €249,409 | €426,191 | +€176,783 | +70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €249,409 | €426,191 | +€176,783 | +70.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.