ABCOOL SERVICE: 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.
ABCOOL SERVICE
Largest movements
- Cash +€53,045
up €53,045 (+290%), from €18,287 to €71,333
mainly Net result for the year (+€81,616) and Accrued charges and deferred income (+€62,563)
- Receivables within one year +€24,445
up €24,445 (+35.9%), from €68,131 to €92,576
of which Other amounts receivable: +€57,420
- Tangible fixed assets +€22,003
up €22,003 (+68.7%), from €32,029 to €54,032
- Stocks and contracts +€15,000
up €15,000 (+20.1%), from €74,572 to €89,572
- Profit (loss) carried forward +€81,616
up €81,616 (+55.6%), from €146,817 to €228,433
- Accrued charges and deferred income +€62,563
new in 2025: €62,563
- Trade debts -€30,956
down €30,956 (-66.6%), from €46,481 to €15,525
- Turnover +€353,515
up €353,515 (+58.6%), from €603,489 to €957,004
- Gross operating margin +€187,993
up €187,993 (+139%), from €135,124 to €323,116
- Purchases and services +€165,523
up €165,523 (+35.3%), from €468,365 to €633,888
- Staff costs +€135,328
up €135,328 (+165%), from €82,181 to €217,509
- Financial charges +€23,938
up €23,938 (+44,560%), from €54 to €23,991
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 | €195,299 | €309,792 | +€114,493 | +58.6% |
| Fixed assets | 21/28 | €34,309 | €56,312 | +€22,003 | +64.1% |
| Tangible fixed assets | 22/27 | €32,029 | €54,032 | +€22,003 | +68.7% |
| Furniture and vehicles | 24 | €32,029 | €54,032 | +€22,003 | +68.7% |
| Financial fixed assets | 28 | €2,280 | €2,280 | = | 0.0% |
| Current assets | 29/58 | €160,990 | €253,480 | +€92,491 | +57.5% |
| Stocks and contracts in progress | 3 | €74,572 | €89,572 | +€15,000 | +20.1% |
| Stocks | 30/36 | €74,572 | €89,572 | +€15,000 | +20.1% |
| Amounts receivable within one year | 40/41 | €68,131 | €92,576 | +€24,445 | +35.9% |
| Trade receivables | 40 | €47,131 | €14,156 | -€32,975 | -70.0% |
| Other amounts receivable | 41 | €21,000 | €78,420 | +€57,420 | +273% |
| Cash at bank and in hand | 54/58 | €18,287 | €71,333 | +€53,045 | +290% |
| Total equity and liabilities | 10/49 | €195,299 | €309,792 | +€114,493 | +58.6% |
| Equity | 10/15 | €148,817 | €230,433 | +€81,616 | +54.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,817 | €228,433 | +€81,616 | +55.6% |
| Amounts payable | 17/49 | €46,481 | €79,359 | +€32,878 | +70.7% |
| Amounts payable within one year | 42/48 | €46,481 | €16,796 | -€29,685 | -63.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,271 | +€1,271 | |
| Trade debts | 44 | €46,481 | €15,525 | -€30,956 | -66.6% |
| Suppliers | 440/4 | €46,481 | €15,525 | -€30,956 | -66.6% |
| Accrued charges and deferred income | 492/3 | - | €62,563 | +€62,563 | |
| Turnover | 70 | €603,489 | €957,004 | +€353,515 | +58.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €468,365 | €633,888 | +€165,523 | +35.3% |
| Remuneration, social security and pensions | 62 | €82,181 | €217,509 | +€135,328 | +165% |
| Other operating charges | 640/8 | €6,944 | - | -€6,944 | |
| Gross operating margin | 9900 | €135,124 | €323,116 | +€187,993 | +139% |
| Operating profit (loss) | 9901 | €45,999 | €105,607 | +€59,608 | +130% |
| Financial charges | 65/66B | €54 | €23,991 | +€23,938 | +44,560% |
| Recurring financial charges | 65 | €54 | €23,991 | +€23,938 | +44,560% |
| Profit (loss) for the period before taxes | 9903 | €45,945 | €81,616 | +€35,670 | +77.6% |
| Profit (loss) for the period | 9904 | €45,945 | €81,616 | +€35,670 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,945 | €81,616 | +€35,670 | +77.6% |
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 17 October 2026 via checked.be.