BE COOL: 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.
BE COOL
Largest movements
- Tangible fixed assets -€8,369
down €8,369 (-17.4%), from €48,188 to €39,819
of which Furniture and vehicles: -€11,634
- Receivables within one year +€6,014
up €6,014 (+281.1%), from €2,139 to €8,154
of which Trade receivables: +€5,723
- Cash -€3,949
down €3,949 (-33.9%), from €11,659 to €7,709
mainly Other debts (-€18,885) and Investment in fixed assets (net) (-€11,209)
- Deferred charges and accrued income +€822
new in 2024: €822
- Other debts -€18,885
down €18,885 (-54.4%), from €34,694 to €15,809
- Trade debts +€13,851
up €13,851 (+40.4%), from €34,298 to €48,150
- Profit (loss) carried forward +€10,656
up €10,656 (+11.2%), from -€94,853 to -€84,197
- Debts after one year -€7,869
down €7,869 (-41.8%), from €18,819 to €10,949
- Current portion of long-term debt -€1,813
down €1,813 (-18.7%), from €9,683 to €7,869
- Financial charges -€3,375
down €3,375 (-74.7%), from €4,516 to €1,141
- Depreciation -€2,581
down €2,581 (-11.8%), from €21,885 to €19,303
- Gross operating margin +€1,590
up €1,590 (+2.0%), from €81,400 to €82,990
- Other operating charges -€1,285
down €1,285 (-25.3%), from €5,070 to €3,786
- Staff costs -€983
down €983 (-2.0%), from €49,197 to €48,214
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,904 | €72,697 | -€5,207 | -6.7% |
| Fixed assets | 21/28 | €53,870 | €45,776 | -€8,094 | -15.0% |
| Tangible fixed assets | 22/27 | €48,188 | €39,819 | -€8,369 | -17.4% |
| Plant, machinery and equipment | 23 | €16,074 | €13,321 | -€2,753 | -17.1% |
| Furniture and vehicles | 24 | €30,109 | €18,475 | -€11,634 | -38.6% |
| Other tangible fixed assets | 26 | €2,005 | €8,024 | +€6,019 | +300.2% |
| Financial fixed assets | 28 | €5,682 | €5,957 | +€275 | +4.8% |
| Current assets | 29/58 | €24,034 | €26,921 | +€2,887 | +12.0% |
| Stocks and contracts in progress | 3 | €10,236 | €10,236 | = | 0.0% |
| Stocks | 30/36 | €10,236 | €10,236 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,139 | €8,154 | +€6,014 | +281.1% |
| Trade receivables | 40 | €1,921 | €7,644 | +€5,723 | +298.0% |
| Other amounts receivable | 41 | €219 | €510 | +€291 | +133.0% |
| Cash at bank and in hand | 54/58 | €11,659 | €7,709 | -€3,949 | -33.9% |
| Deferred charges and accrued income | 490/1 | - | €822 | +€822 | |
| Total equity and liabilities | 10/49 | €77,904 | €72,697 | -€5,207 | -6.7% |
| Equity | 10/15 | -€32,048 | -€21,392 | +€10,656 | +33.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €44,213 | €44,213 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,213 | €44,213 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,853 | -€84,197 | +€10,656 | +11.2% |
| Amounts payable | 17/49 | €109,952 | €94,089 | -€15,863 | -14.4% |
| Amounts payable after more than one year | 17 | €18,819 | €10,949 | -€7,869 | -41.8% |
| Financial debts | 170/4 | €18,819 | €10,949 | -€7,869 | -41.8% |
| Amounts payable within one year | 42/48 | €91,133 | €83,140 | -€7,994 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €9,683 | €7,869 | -€1,813 | -18.7% |
| Trade debts | 44 | €34,298 | €48,150 | +€13,851 | +40.4% |
| Suppliers | 440/4 | €34,298 | €48,150 | +€13,851 | +40.4% |
| Taxes, remuneration and social security | 45 | €12,458 | €11,312 | -€1,146 | -9.2% |
| Taxes | 450/3 | €8,530 | €6,192 | -€2,339 | -27.4% |
| Remuneration and social security | 454/9 | €3,928 | €5,120 | +€1,192 | +30.3% |
| Other amounts payable | 47/48 | €34,694 | €15,809 | -€18,885 | -54.4% |
| Remuneration, social security and pensions | 62 | €49,197 | €48,214 | -€983 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,885 | €19,303 | -€2,581 | -11.8% |
| Other operating charges | 640/8 | €5,070 | €3,786 | -€1,285 | -25.3% |
| Gross operating margin | 9900 | €81,400 | €82,990 | +€1,590 | +2.0% |
| Operating profit (loss) | 9901 | €5,247 | €11,687 | +€6,439 | +122.7% |
| Financial income | 75/76B | €287 | €284 | -€3 | -1.1% |
| Recurring financial income | 75 | €287 | €284 | -€3 | -1.1% |
| Financial charges | 65/66B | €4,516 | €1,141 | -€3,375 | -74.7% |
| Recurring financial charges | 65 | €4,516 | €1,141 | -€3,375 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | €1,019 | €10,830 | +€9,811 | +963.2% |
| Income taxes | 67/77 | €219 | €174 | -€44 | -20.2% |
| Profit (loss) for the period | 9904 | €800 | €10,656 | +€9,856 | +1231.9% |
| Profit (loss) for the period to be appropriated | 9905 | €800 | €10,656 | +€9,856 | +1231.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.