AIRCOOLING: 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.
AIRCOOLING
Largest movements
- Cash +€29,154
up €29,154 (+16.3%), from €179,227 to €208,380
mainly Net result for the year (+€64,073) and Depreciation (+€28,993)
- Tangible fixed assets -€20,578
down €20,578 (-26.6%), from €77,233 to €56,656
of which Furniture and vehicles: -€20,144
- Receivables within one year -€10,046
down €10,046 (-6.3%), from €160,644 to €150,598
of which Other amounts receivable: -€23,209
- Trade debts -€58,069
down €58,069 (-42.5%), from €136,664 to €78,595
- Reserves +€37,500
up €37,500 (+1973.7%), from €1,900 to €39,400
of which Distributable reserves: +€37,500
- Tax, wage and social debts +€14,315
up €14,315 (+60.1%), from €23,820 to €38,135
of which Taxes: +€14,804
- Other debts +€12,706
up €12,706 (+28.4%), from €44,662 to €57,368
- Debts after one year -€5,199
down €5,199 (-53.8%), from €9,670 to €4,471
- Other operating charges -€26,459
down €26,459 (-65.7%), from €40,302 to €13,843
- Staff costs -€24,633
down €24,633 (-22.3%), from €110,667 to €86,033
- Gross operating margin -€20,590
down €20,590 (-8.5%), from €242,706 to €222,116
- Write-downs -€10,591
down €10,591 (-50.9%), from €20,798 to €10,207
- Taxes +€4,967
up €4,967 (+36.8%), from €13,503 to €18,470
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 | €441,815 | €443,279 | +€1,465 | +0.3% |
| Fixed assets | 21/28 | €98,398 | €77,821 | -€20,578 | -20.9% |
| Tangible fixed assets | 22/27 | €77,233 | €56,656 | -€20,578 | -26.6% |
| Furniture and vehicles | 24 | €75,452 | €55,308 | -€20,144 | -26.7% |
| Other tangible fixed assets | 26 | €1,782 | €1,347 | -€434 | -24.4% |
| Financial fixed assets | 28 | €21,165 | €21,165 | = | 0.0% |
| Current assets | 29/58 | €343,417 | €365,459 | +€22,042 | +6.4% |
| Amounts receivable within one year | 40/41 | €160,644 | €150,598 | -€10,046 | -6.3% |
| Trade receivables | 40 | €111,639 | €124,802 | +€13,163 | +11.8% |
| Other amounts receivable | 41 | €49,005 | €25,796 | -€23,209 | -47.4% |
| Cash at bank and in hand | 54/58 | €179,227 | €208,380 | +€29,154 | +16.3% |
| Deferred charges and accrued income | 490/1 | €3,546 | €6,480 | +€2,934 | +82.8% |
| Total equity and liabilities | 10/49 | €441,815 | €443,279 | +€1,465 | +0.3% |
| Equity | 10/15 | €220,439 | €259,512 | +€39,073 | +17.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Contributions outside capital | 11 | €19,000 | €19,000 | = | 0.0% |
| Other | 1109/19 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €39,400 | +€37,500 | +1973.7% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | - | €37,500 | +€37,500 | |
| Profit (loss) carried forward | 14 | €199,539 | €201,112 | +€1,573 | +0.8% |
| Amounts payable | 17/49 | €221,376 | €183,767 | -€37,609 | -17.0% |
| Amounts payable after more than one year | 17 | €9,670 | €4,471 | -€5,199 | -53.8% |
| Financial debts | 170/4 | €9,670 | €4,471 | -€5,199 | -53.8% |
| Amounts payable within one year | 42/48 | €211,706 | €179,296 | -€32,410 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €6,559 | €5,199 | -€1,361 | -20.7% |
| Trade debts | 44 | €136,664 | €78,595 | -€58,069 | -42.5% |
| Suppliers | 440/4 | €136,664 | €78,595 | -€58,069 | -42.5% |
| Taxes, remuneration and social security | 45 | €23,820 | €38,135 | +€14,315 | +60.1% |
| Taxes | 450/3 | €7,237 | €22,040 | +€14,804 | +204.6% |
| Remuneration and social security | 454/9 | €16,583 | €16,094 | -€489 | -2.9% |
| Other amounts payable | 47/48 | €44,662 | €57,368 | +€12,706 | +28.4% |
| Remuneration, social security and pensions | 62 | €110,667 | €86,033 | -€24,633 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,114 | €28,993 | -€3,122 | -9.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,798 | €10,207 | -€10,591 | -50.9% |
| Other operating charges | 640/8 | €40,302 | €13,843 | -€26,459 | -65.7% |
| Gross operating margin | 9900 | €242,706 | €222,116 | -€20,590 | -8.5% |
| Operating profit (loss) | 9901 | €38,825 | €83,040 | +€44,215 | +113.9% |
| Financial income | 75/76B | €774 | €2,198 | +€1,424 | +183.9% |
| Recurring financial income | 75 | €774 | €2,198 | +€1,424 | +183.9% |
| Financial charges | 65/66B | €1,855 | €2,696 | +€840 | +45.3% |
| Recurring financial charges | 65 | €1,855 | €2,696 | +€840 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €37,745 | €82,543 | +€44,798 | +118.7% |
| Income taxes | 67/77 | €13,503 | €18,470 | +€4,967 | +36.8% |
| Profit (loss) for the period | 9904 | €24,242 | €64,073 | +€39,832 | +164.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,242 | €64,073 | +€39,832 | +164.3% |
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 11 October 2026 via checked.be.