Air2cool: 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.
Air2cool
Largest movements
- Cash +€42,304
up €42,304 (+81.1%), from €52,176 to €94,480
mainly Trade debts (+€27,841) and Accrued charges and deferred income (+€10,791)
- Receivables within one year -€4,175
down €4,175 (-11.4%), from €36,470 to €32,294
of which Trade receivables: -€11,638
- Deferred charges and accrued income +€2,795
new in 2025: €2,795
- Trade debts +€27,841
up €27,841 (+66.0%), from €42,177 to €70,017
- Accrued charges and deferred income +€10,791
new in 2025: €10,791
- Profit (loss) carried forward +€1,804
up €1,804 (+5.5%), from €32,685 to €34,490
- Gross operating margin -€12,943
down €12,943 (-74.8%), from €17,296 to €4,353
- Other operating charges -€3,118
down €3,118 (-95.6%), from €3,262 to €144
- Taxes -€2,651
down €2,651 (-74.6%), from €3,556 to €905
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,861 | €133,297 | +€40,435 | +43.5% |
| Fixed assets | 21/28 | €4,215 | €3,728 | -€487 | -11.6% |
| Tangible fixed assets | 22/27 | €4,215 | €3,728 | -€487 | -11.6% |
| Plant, machinery and equipment | 23 | €4,215 | €3,728 | -€487 | -11.6% |
| Current assets | 29/58 | €88,646 | €129,569 | +€40,923 | +46.2% |
| Amounts receivable within one year | 40/41 | €36,470 | €32,294 | -€4,175 | -11.4% |
| Trade receivables | 40 | €18,929 | €7,291 | -€11,638 | -61.5% |
| Other amounts receivable | 41 | €17,541 | €25,003 | +€7,462 | +42.5% |
| Cash at bank and in hand | 54/58 | €52,176 | €94,480 | +€42,304 | +81.1% |
| Deferred charges and accrued income | 490/1 | - | €2,795 | +€2,795 | |
| Total equity and liabilities | 10/49 | €92,861 | €133,297 | +€40,435 | +43.5% |
| Equity | 10/15 | €46,925 | €48,730 | +€1,804 | +3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,840 | €1,840 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,840 | €1,840 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,840 | €1,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,685 | €34,490 | +€1,804 | +5.5% |
| Amounts payable | 17/49 | €45,936 | €84,567 | +€38,631 | +84.1% |
| Amounts payable after more than one year | 17 | €3,661 | €3,661 | = | 0.0% |
| Other amounts payable | 178/9 | €3,661 | €3,661 | = | 0.0% |
| Amounts payable within one year | 42/48 | €42,275 | €70,115 | +€27,841 | +65.9% |
| Trade debts | 44 | €42,177 | €70,017 | +€27,841 | +66.0% |
| Suppliers | 440/4 | €42,177 | €70,017 | +€27,841 | +66.0% |
| Other amounts payable | 47/48 | €98 | €98 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €10,791 | +€10,791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366 | €487 | +€121 | +33.0% |
| Other operating charges | 640/8 | €3,262 | €144 | -€3,118 | -95.6% |
| Gross operating margin | 9900 | €17,296 | €4,353 | -€12,943 | -74.8% |
| Operating profit (loss) | 9901 | €13,667 | €3,722 | -€9,946 | -72.8% |
| Financial income | 75/76B | €6 | €15 | +€9 | +141.8% |
| Recurring financial income | 75 | €6 | €15 | +€9 | +141.8% |
| Financial charges | 65/66B | €282 | €153 | -€129 | -45.7% |
| Recurring financial charges | 65 | €282 | €153 | -€129 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €13,391 | €3,583 | -€9,808 | -73.2% |
| Income taxes | 67/77 | €3,556 | €905 | -€2,651 | -74.6% |
| Profit (loss) for the period | 9904 | €9,836 | €2,679 | -€7,157 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,836 | €2,679 | -€7,157 | -72.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.