COOKAYAK
InactiveInactive since 07-08-2026; last annual accounts for fiscal year 2024. Dissolved without liquidation on 15-07-2026.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 25-06-2025, 36 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
36 d early
2023
41 d early
2022
18 d early
2021
37 d early
2020
38 d early
2019
44 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2024, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€28k▼ 23.7%
2023 · €36k
2022: €36khighest in 3 years
2023: €36k▼ -0.6% vs 2022
2024: €28k▼ -23.7% vs 2023lowest in 3 years
2022 → 2024
Working capital
€2k▼ 92.7%
2023 · €27k
2022: €636lowest in 3 years
2023: €27k▲ +4113% vs 2022highest in 3 years
2024: €2k▼ -92.7% vs 2023
2022 → 2024
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line202220232024Trend
Equity€506k-€142k▼ 71.9%€170k▲ 19.4%
2022: €506khighest in 3 years
2023: €142k▼ -71.9% vs 2022lowest in 3 years
2024: €170k▲ +19.4% vs 2023
Operating result€37k-€38k▲ 2.6%€34k▼ 11.7%
2022: €37k
2023: €38k▲ +2.6% vs 2022highest in 3 years
2024: €34k▼ -11.7% vs 2023lowest in 3 years
Net result€36k-€36k▼ 0.6%€28k▼ 23.7%
2022: €36khighest in 3 years
2023: €36k▼ -0.6% vs 2022
2024: €28k▼ -23.7% vs 2023lowest in 3 years
Result per fiscal year
Operating resultNet result
The operating result falls in 2024; 2024 is 12% below 2023 and is the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €178k
Fixed assets
€168k ▲ 45.3%
Current assets
€10k ▼ 79.8%
Equity and liabilities €178k
Equity
€170k ▲ 19.4%
Debt
€8k ▼ 64.3%
Debt's share of the balance-sheet total falls from 13.4% to 4.4%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€35k▼
2023 · €40k
Cash flow
€29k▼
2023 · €38k
Current ratio
1.25▼
2023 · 2.21
Debt to equity
0.05▼
2023 · 0.16
ROE
16.3%▼
2023 · 25.5%
ROA
15.5%▼
2023 · 22.0%
Interest coverage
77.95▼
2023 · 79.15
Debt ≤ 1 year
€8k▼
2023 · €22k
Income taxes
€9k▼
2023 · €15k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2024 against 2023 · 43 lines
Balance sheet
Code20232024
Assets
Total assets20/58€164k€178k▲
Fixed assets21/28€116k€168k▲
Tangible fixed assets22/27€8k€6k▼
Plant, machinery and equipment23€8k€6k▼
Financial fixed assets28€108k€162k▲
Current assets29/58€49k€10k▼
Amounts receivable within one year40/41€49k€10k▼
Trade receivables40€46k€4k▼
Other amounts receivable41€3k€6k▲
Equity and liabilities
Total equity and liabilities10/49€164k€178k▲
Equity10/15€142k€170k▲
Contributions10/11€62k€62k=
Capital10€62k€62k=
Issued capital100€62k€62k=
Reserves13€80k€108k▲
Non-distributable reserves130/1€6k€6k=
Legal reserve130€6k€6k=
Distributable reserves133€74k€102k▲
Amounts payable17/49€22k€8k▼
Amounts payable within one year42/48€22k€8k▼
Trade debts44€7k€8k▲
Suppliers440/4€7k€8k▲
Taxes, remuneration and social security45€15k-
Taxes450/3€15k-
Accrued charges and deferred income492/3€60-
Income statement
Code20232024
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€2k€2k▼
Other operating charges640/8€6k€770▼
Gross operating margin9900€46k€36k▼
Operating profit (loss)9901€38k€34k▼
Financial income75/76B€14k€4k▼
Recurring financial income75€14k€4k▼
Financial charges65/66B€506€455▼
Recurring financial charges65€506€455▼
Profit (loss) for the period before taxes9903€51k€37k▼
Income taxes67/77€15k€9k▼
Profit (loss) for the period9904€36k€28k▼
Profit (loss) for the period to be appropriated9905€36k€28k▼
Appropriation of the result
Profit (loss) to be appropriated9906€36k€28k▼
Transfer from equity791/2€400k-
Transfer to equity691/2€36k€28k▼
To other reserves6921€36k€28k▼
Profit to be distributed694/7€400k-
Return on contributions (dividend)694€400k-
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | €2k | €2k | ▼ 7.5% |
| Other operating charges640/8 | €765 | €6k | €770 | ▼ 86.4% |
| Gross operating margin9900 | €38k | €46k | €36k | ▼ 20.8% |
| Operating profit (loss)9901 | €37k | €38k | €34k | ▼ 11.7% |
| Financial income75/76B | €12k | €14k | €4k | ▼ 73.0% |
| Recurring financial income75 | €12k | €14k | €4k | ▼ 73.0% |
| Financial charges65/66B | €281 | €506 | €455 | ▼ 10.1% |
| Recurring financial charges65 | €281 | €506 | €455 | ▼ 10.1% |
| Profit (loss) for the period before taxes9903 | €49k | €51k | €37k | ▼ 28.0% |
| Income taxes67/77 | €12k | €15k | €9k | ▼ 38.6% |
| Profit (loss) for the period9904 | €36k | €36k | €28k | ▼ 23.7% |
| Profit (loss) for the period to be appropriated9905 | €36k | €36k | €28k | ▼ 23.7% |
| Line | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €517k | €164k | €178k | ▲ 8.2% |
| Fixed assets21/28 | €505k | €116k | €168k | ▲ 45.3% |
| Tangible fixed assets22/27 | €9k | €8k | €6k | ▼ 23.7% |
| Plant, machinery and equipment23 | €9k | €8k | €6k | ▼ 23.7% |
| Financial fixed assets28 | €496k | €108k | €162k | ▲ 50.2% |
| Current assets29/58 | €11k | €49k | €10k | ▼ 79.8% |
| Amounts receivable within one year40/41 | €7k | €49k | €10k | ▼ 79.8% |
| Trade receivables40 | €4k | €46k | €4k | ▼ 92.0% |
| Other amounts receivable41 | €3k | €3k | €6k | ▲ 146% |
| Cash at bank and in hand54/58 | €4k | - | - | - |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €517k | €164k | €178k | ▲ 8.2% |
| Equity10/15 | €506k | €142k | €170k | ▲ 19.4% |
| Contributions10/11 | €62k | €62k | €62k | = |
| Capital10 | €62k | €62k | €62k | = |
| Issued capital100 | €62k | €62k | €62k | = |
| Reserves13 | €444k | €80k | €108k | ▲ 34.4% |
| Non-distributable reserves130/1 | €6k | €6k | €6k | = |
| Legal reserve130 | €6k | €6k | €6k | = |
| Distributable reserves133 | €438k | €74k | €102k | ▲ 37.3% |
| Amounts payable17/49 | €11k | €22k | €8k | ▼ 64.3% |
| Amounts payable within one year42/48 | €11k | €22k | €8k | ▼ 64.2% |
| Trade debts44 | €11k | €7k | €8k | ▲ 12.2% |
| Suppliers440/4 | €11k | €7k | €8k | ▲ 12.2% |
| Taxes, remuneration and social security45 | - | €15k | - | - |
| Taxes450/3 | - | €15k | - | - |
| Accrued charges and deferred income492/3 | - | €60 | - | - |
| Line | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | €36k | €36k | €28k | ▼ 23.7% |
| + Depreciation and write-downs630 | - | €2k | €2k | ▼ 7.5% |
| Operating cash flow (approximation) | €36k | €38k | €29k | ▼ 22.8% |
| Investment in fixed assets (approximation) | - | €388k | €-54k | ▼ 114% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2026
17-08
State Gazette act
Restructuring · End & cessationAppointment: EY Bedrijfsrevisoren BV (statutory auditor) · Permanent representative: Han Wevers · Merger6 facts ▸
State Gazette act
Restructuring · End & cessation
Appointment: EY Bedrijfsrevisoren BV (statutory auditor) · Permanent representative: Han Wevers · Merger6 facts ▸
- General meeting, 15-07-2026
- Auditor appointment, EY Bedrijfsrevisoren BV (statutory auditor)
- Permanent representative, Han Wevers
- Merger, opération assimilée à une fusion par absorption, article 12:7, 2° du Code des sociétés et des associations
- Dissolution, 15-07-2026
- Accounting effect, 01-01-2026
2025
25-06
NBB filing
Annual accounts filed
fiscal year 2024 · full schema
2024
31-12
Financial
Weakest financial yearnet €28k ▼23.7%
Net result drops to €28k, the lowest in the series.
31-12
Financial
Equity above €150kEq €170k ▲19.4%
3 profitable years in a row build equity to €170k.
20-06
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2023
31-12
Financial
Liquidity doublescurrent ratio 2.21
Current ratio from 1.06 to 2.21.
24-11
State Gazette act
Appointments: Cervino Consulting BV (director) and EY Réviseurs d'entreprise SRL (statutory auditor)3 facts ▸
State Gazette act
Appointments: Cervino Consulting BV (director) and EY Réviseurs d'entreprise SRL (statutory auditor)
3 facts ▸
- General meeting, 08-11-2023
- Director appointment, Cervino Consulting BV (director)
- Auditor appointment, EY Réviseurs d'entreprise SRL
26-09
State Gazette act
Resignation: Van den Kerkhof Steve Comm.V (director)Appointments: Remus BV (managing director) and Studio Plopsa NV (managing director) · Permanent representatives: Gert Verhulst and Hans Bourlon7 facts ▸
State Gazette act
Resignation: Van den Kerkhof Steve Comm.V (director)
Appointments: Remus BV (managing director) and Studio Plopsa NV (managing director) · Permanent representatives: Gert Verhulst and Hans Bourlon7 facts ▸
- General meeting, 28-03-2023
- Board meeting, 28-03-2023
- Director resignation, Van den Kerkhof Steve Comm.V (director)
- Director appointment, Remus BV (managing director)
- Director appointment, Studio Plopsa NV (managing director)
- Permanent representative, Gert Verhulst
- Permanent representative, Hans Bourlon
13-07
NBB filing
Annual accounts filed
fiscal year 2022 · full schema
2022
24-06
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
06-01
State Gazette act
Capital & shares · Resignations & appointmentsShare transfer1 fact ▸
State Gazette act
Capital & shares · Resignations & appointments
Share transfer1 fact ▸
- Share transfer, Plopsa SRL → Studio Plopsa SA
2021
28-09
State Gazette act
Appointments: Van den Kerkhof Steve SCS (director) and Studio Plopsa SA (director)Permanent representative: Steve Van den Kerkhof4 facts ▸
State Gazette act
Appointments: Van den Kerkhof Steve SCS (director) and Studio Plopsa SA (director)
Permanent representative: Steve Van den Kerkhof4 facts ▸
- General meeting, 14-06-2021
- Director appointment, Van den Kerkhof Steve SCS (director)
- Director appointment, Studio Plopsa SA (director)
- Permanent representative, Steve Van den Kerkhof
Show earlier events
23-06
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
21-05
State Gazette act
Appointment: EY Réviseurs d'entreprise SRL (statutory auditor)Permanent representative: Wevers Han3 facts ▸
State Gazette act
Appointment: EY Réviseurs d'entreprise SRL (statutory auditor)
Permanent representative: Wevers Han3 facts ▸
- General meeting, 08-06-2020
- Auditor appointment, EY Réviseurs d'entreprise SRL (statutory auditor)
- Permanent representative, Wevers Han
04-03
State Gazette act
Resignation: Verhulst Gert BV (director)Appointment: Remus BV (director) · Permanent representative: Gert Verhulist4 facts ▸
State Gazette act
Resignation: Verhulst Gert BV (director)
Appointment: Remus BV (director) · Permanent representative: Gert Verhulist4 facts ▸
- General meeting, 12-01-2021
- Director resignation, Verhulst Gert BV (director)
- Director appointment, Remus BV (director)
- Permanent representative, Gert Verhulist
2020
17-06
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
21-08
State Gazette act
Resignation: Oliver SPRL (director)Permanent representative: Hans Bourlon · Appointment: SCS Van den Kerkhof Steve (director) · Permanent representative resignation5 facts ▸
State Gazette act
Resignation: Oliver SPRL (director)
Permanent representative: Hans Bourlon · Appointment: SCS Van den Kerkhof Steve (director) · Permanent representative resignation5 facts ▸
- General meeting, 10/06/2019
- Director resignation, Oliver SPRL (director)
- Permanent representative, Hans Bourlon
- Director appointment, SCS Van den Kerkhof Steve (director)
- Permanent representative resignation, Studio 100 SA
25-06
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
20-03
State Gazette act
Appointments: Verhulst Gert, Oliver and 2 othersPermanent representatives: Gert Verhulst, Hans Bourlon and 2 others9 facts ▸
State Gazette act
Appointments: Verhulst Gert, Oliver and 2 others
Permanent representatives: Gert Verhulst, Hans Bourlon and 2 others9 facts ▸
- General meeting, 11-06-2018
- Director appointment, Verhulst Gert (director)
- Permanent representative, Gert Verhulst
- Director appointment, Oliver (director)
- Permanent representative, Hans Bourlon
- Director appointment, Van den Kerkhof Steve (director)
- Permanent representative, Steve Van den Kerkhof
- Director appointment, Studio Plopsa (director)
- Permanent representative, Oliver
2018
19-06
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
20-06
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
2016
15-06
NBB filing
Annual accounts filed
fiscal year 2015 · full schema
2015
09-12
State Gazette act
Appointments: Verhulst Gert, Oliver and 2 othersPermanent representatives: Gert Verhulst, Hans Bourlon and 2 others9 facts ▸
State Gazette act
Appointments: Verhulst Gert, Oliver and 2 others
Permanent representatives: Gert Verhulst, Hans Bourlon and 2 others9 facts ▸
- General meeting, 05-06-2015
- Director appointment, Verhulst Gert (director)
- Permanent representative, Gert Verhulst
- Director appointment, Oliver (director)
- Permanent representative, Hans Bourlon
- Director appointment, Van den Kerkhof Steve (director)
- Permanent representative, Steve Van den Kerkhof
- Director appointment, Studio Plopsa (director)
- Permanent representative, Oliver
20-04
State Gazette act
Appointment: Ernst & Young Réviseurs d'entreprises (statutory auditor)Permanent representative: Ronald van den Ecker3 facts ▸
State Gazette act
Appointment: Ernst & Young Réviseurs d'entreprises (statutory auditor)
Permanent representative: Ronald van den Ecker3 facts ▸
- General meeting, 13/06/2014
- Auditor appointment, Ernst & Young Réviseurs d'entreprises (statutory auditor)
- Permanent representative, Ronald van den Ecker
2013
07-02
State Gazette act
Appointment: Ernst & Young Réviseurs d'entreprises (statutory auditor)Permanent representative: Rudi Braes · Mandate compensation4 facts ▸
State Gazette act
Appointment: Ernst & Young Réviseurs d'entreprises (statutory auditor)
Permanent representative: Rudi Braes · Mandate compensation4 facts ▸
- General meeting, 28-12-2011
- Auditor appointment, Ernst & Young Réviseurs d'entreprises (statutory auditor)
- Permanent representative, Rudi Braes
- Mandate compensation, Ernst & Young Réviseurs d'entreprises
07-02
State Gazette act
Appointments: Verhulst Gert, Oliver and 2 othersPermanent representatives: Gert Verhulst, Hans Bourlon and 2 others10 facts ▸
State Gazette act
Appointments: Verhulst Gert, Oliver and 2 others
Permanent representatives: Gert Verhulst, Hans Bourlon and 2 others10 facts ▸
- General meeting, 15-06-2012
- Director appointment, Verhulst Gert (director)
- Permanent representative, Gert Verhulst
- Director appointment, Oliver (director)
- Permanent representative, Hans Bourlon
- Director appointment, Van den Kerkhof Steve (director)
- Permanent representative, Steve Van den Kerkhof
- Director appointment, Studio Plopsa (director)
- Permanent representative, Oliver SPRL
- Permanent representative, Hans Bourlon
2006
02-01
State Gazette act
Resignations: Géraldine Dugardin, Marielle de Schutter and Didier DugardinAppointments: Gert Verhulst (director) and Hans Bourlon (director) · Registered-office move8 facts ▸
State Gazette act
Resignations: Géraldine Dugardin, Marielle de Schutter and Didier Dugardin
Appointments: Gert Verhulst (director) and Hans Bourlon (director) · Registered-office move8 facts ▸
- General meeting, 14-12-2005
- Director resignation, Géraldine Dugardin (director)
- Director resignation, Marielle de Schutter (director)
- Director resignation, Didier Dugardin (director and managing director)
- Director appointment, Gert Verhulst (director)
- Director appointment, Hans Bourlon (director)
- Board meeting, 14-12-2005
- Registered-office move, 4970 Stavelot (Coo), Cascade de Coo
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
14 of 15 acts read
About the unread acts
Of the 15 Belgian State Gazette acts we know for this company, 14 have been read. The other one has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
11 directors, last change in 2023
CERVINO CONSULTING BV
CurrentDirector · since 02-10-2023 · Legal entity
STUDIO PLOPSA
CurrentManaging director · since 17-03-2023 · Public limited company · perm. rep.: Hans Bourlon
Studio Plopsa SA
CurrentDirector · since 14-06-2021 · Legal entity
REMUS
CurrentManaging director · since 01-01-2021 · Private limited company · perm. rep.: Gert Verhulist
SCS Van den Kerkhof Steve
CurrentDirector · since 21-08-2019 · Legal entity · perm. rep.: Steve Van den Kerkhof
OLIVER
Not recently confirmedDirector · since 15-06-2012 · Legal entity · perm. rep.: Hans Bourlon
5 other directors
Steve Van den Kerkhof
Not recently confirmedDirector · since 15-06-2012 · Legal entity
Studio Plopsa
Not recently confirmedDirector · since 15-06-2012 · Legal entity
Verhulst Gert
Not recently confirmedDirector · since 15-06-2012 · Legal entity
Gert Verhulst
Not recently confirmedDirector · since 14-12-2005
Hans Bourlon
Not recently confirmedDirector · since 14-12-2005
02-10-2023
CERVINO CONSULTING BV: Appointed as Director
17-03-2023
STUDIO PLOPSA: Appointed as Managing director
17-03-2023
REMUS: Appointed as Managing director
17-03-2023
Van den Kerkhof Steve: Resigned as Director
14-06-2021
Studio Plopsa SA: Appointed as Director
Not every act has been read: a resignation may be missing here
1 of this company's 15 Belgian State Gazette acts has not been read yet. Appointments and resignations recorded in them are missing above: a director who resigned there may therefore still show here as sitting. The acts are in the Timeline.
Location & real-estate footprint
Registered office, Stavelot
Ground area
296 m²
Building footprint
438 m²
Volume, LiDAR
3,645 m³
Parcel 63073A0415/00W000, Wallonia · tallest building 13.1 m, ±3 floors. Linked by address, not a title deed.
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 63073A0415/00W000indicative | Wallonia | 296 m² | 1 · 438 m² | 13.1 m · 3 fl. |
Linked by address, not proof of ownership
Good to know
0 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Statutory auditor
1 auditor| EY Bedrijfsrevisoren BVCurrent Statutory auditor · represented by Han Wevers | 28-12-2011 → present |
Structure & network
Connections & network
2 connected companiesLinked via shared directors
Shared director
→
Shared corporate director
→
Acquisitions and mergers
1 transactionTaken over by:PLOPSA
Capital and shareholders
Shareholders according to the acts
Share transfer
act of 06-01-2022 ↗
- Plopsa SRL to Studio Plopsa SA (BE 0463.938.924)
The Belgian State Gazette names shareholders only when an act mentions them; the share register itself is not published.
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Identification & contact
Identification
Legal formPublic limited company
Founded05-06-1989
Fiscal year end31-12
Activities, NACEBEL 2025
77210Renting and leasing of sports and recreation goods
Scores and ratios are computed by Checked and are not a credit decision.