AEROCOOL: 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.
AEROCOOL
Largest movements
- Cash -€263,311
down €263,311 (-87.5%), from €300,956 to €37,645
mainly Contributions, distributions and other (-€156,482) and Net result for the year (-€49,706)
- Tangible fixed assets -€32,471
down €32,471 (-10.2%), from €319,730 to €287,259
of which Land and buildings: -€28,467
- Receivables within one year +€8,751
up €8,751 (+240%), from €3,643 to €12,395
of which Trade receivables: +€4,447
- Reserves -€156,482
down €156,482 (-47.4%), from €330,236 to €173,754
- Profit (loss) carried forward -€49,706
new in 2025: -€49,706
- Other debts -€47,142
no longer reported in 2025 (was €47,142)
- Debts after one year -€29,592
down €29,592 (-17.0%), from €173,688 to €144,096
- Tax, wage and social debts -€6,522
down €6,522 (-91.3%), from €7,142 to €621
- Gross operating margin -€72,415
down €72,415, from €71,242 to -€1,172
- Taxes -€5,591
down €5,591 (-98.8%), from €5,659 to €68
- Depreciation +€2,362
up €2,362 (+6.7%), from €35,021 to €37,384
- Other operating charges +€1,411
up €1,411 (+21.6%), from €6,520 to €7,932
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 | €631,227 | €342,298 | -€288,929 | -45.8% |
| Fixed assets | 21/28 | €324,730 | €292,259 | -€32,471 | -10.0% |
| Tangible fixed assets | 22/27 | €319,730 | €287,259 | -€32,471 | -10.2% |
| Land and buildings | 22 | €297,132 | €268,665 | -€28,467 | -9.6% |
| Plant, machinery and equipment | 23 | €16,113 | €13,340 | -€2,773 | -17.2% |
| Furniture and vehicles | 24 | €6,485 | €5,254 | -€1,231 | -19.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €306,497 | €50,039 | -€256,457 | -83.7% |
| Amounts receivable within one year | 40/41 | €3,643 | €12,395 | +€8,751 | +240% |
| Trade receivables | 40 | €3,630 | €8,077 | +€4,447 | +123% |
| Other amounts receivable | 41 | €13 | €4,317 | +€4,304 | +32,482% |
| Cash at bank and in hand | 54/58 | €300,956 | €37,645 | -€263,311 | -87.5% |
| Deferred charges and accrued income | 490/1 | €1,898 | - | -€1,898 | |
| Total equity and liabilities | 10/49 | €631,227 | €342,298 | -€288,929 | -45.8% |
| Equity | 10/15 | €370,236 | €164,048 | -€206,188 | -55.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €330,236 | €173,754 | -€156,482 | -47.4% |
| Distributable reserves | 133 | €330,236 | €173,754 | -€156,482 | -47.4% |
| Profit (loss) carried forward | 14 | - | -€49,706 | -€49,706 | |
| Amounts payable | 17/49 | €260,991 | €178,250 | -€82,741 | -31.7% |
| Amounts payable after more than one year | 17 | €173,688 | €144,096 | -€29,592 | -17.0% |
| Financial debts | 170/4 | €173,688 | €144,096 | -€29,592 | -17.0% |
| Amounts payable within one year | 42/48 | €87,303 | €34,113 | -€53,189 | -60.9% |
| Current portion of amounts payable after more than one year | 42 | €29,166 | €29,592 | +€426 | +1.5% |
| Trade debts | 44 | €3,852 | €3,901 | +€49 | +1.3% |
| Suppliers | 440/4 | €3,852 | €3,901 | +€49 | +1.3% |
| Taxes, remuneration and social security | 45 | €7,142 | €621 | -€6,522 | -91.3% |
| Taxes | 450/3 | €7,142 | €621 | -€6,522 | -91.3% |
| Other amounts payable | 47/48 | €47,142 | - | -€47,142 | |
| Accrued charges and deferred income | 492/3 | - | €40 | +€40 | |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,021 | €37,384 | +€2,362 | +6.7% |
| Other operating charges | 640/8 | €6,520 | €7,932 | +€1,411 | +21.6% |
| Gross operating margin | 9900 | €71,242 | -€1,172 | -€72,415 | |
| Operating profit (loss) | 9901 | €29,701 | -€46,487 | -€76,188 | |
| Financial income | 75/76B | €260 | €343 | +€83 | +32.1% |
| Recurring financial income | 75 | €260 | €343 | +€83 | +32.1% |
| Financial charges | 65/66B | €3,968 | €3,494 | -€475 | -12.0% |
| Recurring financial charges | 65 | €3,968 | €3,494 | -€475 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €25,992 | -€49,638 | -€75,630 | |
| Income taxes | 67/77 | €5,659 | €68 | -€5,591 | -98.8% |
| Profit (loss) for the period | 9904 | €20,334 | -€49,706 | -€70,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,334 | -€49,706 | -€70,039 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.