A.S. COOLS: 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.
A.S. COOLS
Largest movements
- Receivables within one year -€11,002
down €11,002 (-57.0%), from €19,296 to €8,294
of which Trade receivables: -€9,891
- Cash +€6,967
up €6,967 (+143%), from €4,876 to €11,843
mainly Receivables within one year (+€11,002) and Depreciation (+€1,757)
- Tangible fixed assets +€1,736
up €1,736 (+52.3%), from €3,319 to €5,055
of which Furniture and vehicles: +€1,003
- Profit (loss) carried forward -€2,752
down €2,752, from €577 to -€2,175
- Other debts +€424
up €424 (+3.0%), from €13,996 to €14,420
- Trade debts -€354
down €354 (-62.0%), from €570 to €217
- Gross operating margin -€7,920
down €7,920 (-93.2%), from €8,496 to €576
- Depreciation +€371
up €371 (+26.8%), from €1,386 to €1,757
- Staff costs +€346
up €346 (+1,182%), from €29 to €375
- Financial charges -€272
down €272 (-47.5%), from €572 to €301
- Taxes -€128
no longer reported in 2025 (was €128)
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,854 | €26,387 | -€2,466 | -8.5% |
| Fixed assets | 21/28 | €3,319 | €5,055 | +€1,736 | +52.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,319 | €5,055 | +€1,736 | +52.3% |
| Plant, machinery and equipment | 23 | €1,342 | €2,074 | +€732 | +54.6% |
| Furniture and vehicles | 24 | €1,977 | €2,981 | +€1,003 | +50.7% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €25,534 | €21,333 | -€4,202 | -16.5% |
| Amounts receivable within one year | 40/41 | €19,296 | €8,294 | -€11,002 | -57.0% |
| Trade receivables | 40 | €16,814 | €6,922 | -€9,891 | -58.8% |
| Other amounts receivable | 41 | €2,483 | €1,372 | -€1,111 | -44.7% |
| Cash at bank and in hand | 54/58 | €4,876 | €11,843 | +€6,967 | +143% |
| Deferred charges and accrued income | 490/1 | €1,362 | €1,196 | -€166 | -12.2% |
| Total equity and liabilities | 10/49 | €28,854 | €26,387 | -€2,466 | -8.5% |
| Equity | 10/15 | €13,687 | €10,935 | -€2,752 | -20.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €610 | €610 | = | 0.0% |
| Distributable reserves | 133 | €610 | €610 | = | 0.0% |
| Profit (loss) carried forward | 14 | €577 | -€2,175 | -€2,752 | |
| Amounts payable | 17/49 | €15,166 | €15,452 | +€286 | +1.9% |
| Amounts payable within one year | 42/48 | €15,166 | €15,452 | +€286 | +1.9% |
| Trade debts | 44 | €570 | €217 | -€354 | -62.0% |
| Suppliers | 440/4 | €570 | €217 | -€354 | -62.0% |
| Taxes, remuneration and social security | 45 | €600 | €816 | +€216 | +35.9% |
| Taxes | 450/3 | €600 | €816 | +€216 | +35.9% |
| Other amounts payable | 47/48 | €13,996 | €14,420 | +€424 | +3.0% |
| Remuneration, social security and pensions | 62 | €29 | €375 | +€346 | +1,182% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,386 | €1,757 | +€371 | +26.8% |
| Other operating charges | 640/8 | €879 | €912 | +€33 | +3.7% |
| Gross operating margin | 9900 | €8,496 | €576 | -€7,920 | -93.2% |
| Operating profit (loss) | 9901 | €6,202 | -€2,468 | -€8,669 | |
| Financial income | 75/76B | €62 | €17 | -€45 | -73.2% |
| Recurring financial income | 75 | €62 | €17 | -€45 | -73.2% |
| Financial charges | 65/66B | €572 | €301 | -€272 | -47.5% |
| Recurring financial charges | 65 | €572 | €301 | -€272 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €5,691 | -€2,752 | -€8,443 | |
| Income taxes | 67/77 | €128 | - | -€128 | |
| Profit (loss) for the period | 9904 | €5,563 | -€2,752 | -€8,315 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,563 | -€2,752 | -€8,315 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.