Aircool: 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.
Aircool
Largest movements
- Receivables within one year -€48,929
down €48,929 (-14.4%), from €339,363 to €290,434
of which Other amounts receivable: -€35,753
- Tangible fixed assets -€15,244
down €15,244 (-39.7%), from €38,397 to €23,154
of which Plant, machinery and equipment: -€8,441
- Cash -€13,149
down €13,149 (-10.4%), from €126,551 to €113,402
mainly Contributions, distributions and other (-€183,244) and Other debts (-€72,137)
- Other debts -€72,137
down €72,137 (-28.7%), from €251,225 to €179,089
- Current portion of long-term debt -€6,324
down €6,324 (-53.7%), from €11,774 to €5,450
- Debts after one year -€5,450
down €5,450 (-100.0%), from €5,450 to €0
- Reserves -€5,439
down €5,439 (-2.9%), from €185,714 to €180,275
- Tax, wage and social debts +€5,303
up €5,303 (+118.2%), from €4,486 to €9,789
- Gross operating margin -€77,620
down €77,620 (-28.0%), from €277,295 to €199,675
- Taxes +€2,919
up €2,919 (+42.5%), from €6,871 to €9,789
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 | €513,982 | €435,315 | -€78,667 | -15.3% |
| Fixed assets | 21/28 | €38,397 | €23,154 | -€15,244 | -39.7% |
| Tangible fixed assets | 22/27 | €38,397 | €23,154 | -€15,244 | -39.7% |
| Plant, machinery and equipment | 23 | €18,500 | €10,059 | -€8,441 | -45.6% |
| Furniture and vehicles | 24 | €19,897 | €13,095 | -€6,802 | -34.2% |
| Current assets | 29/58 | €475,584 | €412,161 | -€63,423 | -13.3% |
| Amounts receivable within one year | 40/41 | €339,363 | €290,434 | -€48,929 | -14.4% |
| Trade receivables | 40 | €64,064 | €50,888 | -€13,176 | -20.6% |
| Other amounts receivable | 41 | €275,299 | €239,546 | -€35,753 | -13.0% |
| Current investments | 50/53 | €133 | - | -€133 | |
| Cash at bank and in hand | 54/58 | €126,551 | €113,402 | -€13,149 | -10.4% |
| Deferred charges and accrued income | 490/1 | €9,538 | €8,325 | -€1,213 | -12.7% |
| Total equity and liabilities | 10/49 | €513,982 | €435,315 | -€78,667 | -15.3% |
| Equity | 10/15 | €205,714 | €200,275 | -€5,439 | -2.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €185,714 | €180,275 | -€5,439 | -2.9% |
| Distributable reserves | 133 | €185,714 | €180,275 | -€5,439 | -2.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €308,268 | €235,040 | -€73,228 | -23.8% |
| Amounts payable after more than one year | 17 | €5,450 | €0 | -€5,450 | -100.0% |
| Financial debts | 170/4 | €5,450 | €0 | -€5,450 | -100.0% |
| Amounts payable within one year | 42/48 | €302,592 | €234,607 | -€67,986 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €11,774 | €5,450 | -€6,324 | -53.7% |
| Trade debts | 44 | €35,107 | €40,278 | +€5,171 | +14.7% |
| Suppliers | 440/4 | €35,107 | €40,278 | +€5,171 | +14.7% |
| Taxes, remuneration and social security | 45 | €4,486 | €9,789 | +€5,303 | +118.2% |
| Taxes | 450/3 | €4,486 | €9,789 | +€5,303 | +118.2% |
| Other amounts payable | 47/48 | €251,225 | €179,089 | -€72,137 | -28.7% |
| Accrued charges and deferred income | 492/3 | €225 | €433 | +€208 | +92.7% |
| Remuneration, social security and pensions | 62 | €451 | €0 | -€451 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,222 | €20,927 | +€705 | +3.5% |
| Other operating charges | 640/8 | €2,270 | €1,352 | -€918 | -40.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €277,295 | €199,675 | -€77,620 | -28.0% |
| Operating profit (loss) | 9901 | €254,353 | €177,396 | -€76,956 | -30.3% |
| Financial income | 75/76B | €12,866 | €11,278 | -€1,588 | -12.3% |
| Recurring financial income | 75 | €12,866 | €11,278 | -€1,588 | -12.3% |
| Financial charges | 65/66B | €1,956 | €1,081 | -€875 | -44.7% |
| Recurring financial charges | 65 | €1,956 | €1,081 | -€875 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €265,262 | €187,594 | -€77,669 | -29.3% |
| Income taxes | 67/77 | €6,871 | €9,789 | +€2,919 | +42.5% |
| Profit (loss) for the period | 9904 | €258,392 | €177,804 | -€80,587 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €258,392 | €177,804 | -€80,587 | -31.2% |
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 3 October 2026 via checked.be.