BE-COOL: what changed
BE-COOL
Largest movements
- Receivables within one year +€40,790
up €40,790 (+240%), from €16,987 to €57,777
of which Trade receivables: +€38,993
- Deferred charges and accrued income +€5,663
up €5,663 (+88.5%), from €6,398 to €12,061
- Cash -€4,816
down €4,816 (-92.9%), from €5,183 to €367
mainly Receivables within one year (-€40,790) and Deferred charges and accrued income (-€5,663)
- Tangible fixed assets +€4,636
up €4,636 (+3,407%), from €136 to €4,772
of which Furniture and vehicles: +€3,454
- Trade debts +€36,526
up €36,526 (+1,044%), from €3,497 to €40,023
- Advances received +€12,463
new in 2025: €12,463
- Profit (loss) carried forward -€3,454
down €3,454 (-41.7%), from -€8,279 to -€11,732
- Other debts +€2,877
up €2,877 (+42.0%), from €6,845 to €9,722
- Tax, wage and social debts -€2,139
down €2,139 (-45.3%), from €4,722 to €2,583
of which Remuneration and social security: -€2,199
- Gross operating margin +€49,514
up €49,514 (+5,934%), from €834 to €50,348
- Other operating charges +€4,134
up €4,134 (+177%), from €2,330 to €6,464
- Staff costs +€3,128
up €3,128 (+7.4%), from €42,034 to €45,162
- Depreciation -€1,340
down €1,340 (-65.3%), from €2,051 to €711
- Financial charges -€601
down €601 (-29.8%), from €2,016 to €1,414
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,785 | €75,057 | +€46,272 | +161% |
| Fixed assets | 21/28 | €217 | €4,853 | +€4,636 | +2,136% |
| Tangible fixed assets | 22/27 | €136 | €4,772 | +€4,636 | +3,407% |
| Plant, machinery and equipment | 23 | €136 | €1,317 | +€1,181 | +868% |
| Furniture and vehicles | 24 | - | €3,454 | +€3,454 | |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €28,568 | €70,205 | +€41,636 | +146% |
| Amounts receivable within one year | 40/41 | €16,987 | €57,777 | +€40,790 | +240% |
| Trade receivables | 40 | €11,940 | €50,933 | +€38,993 | +327% |
| Other amounts receivable | 41 | €5,047 | €6,843 | +€1,796 | +35.6% |
| Cash at bank and in hand | 54/58 | €5,183 | €367 | -€4,816 | -92.9% |
| Deferred charges and accrued income | 490/1 | €6,398 | €12,061 | +€5,663 | +88.5% |
| Total equity and liabilities | 10/49 | €28,785 | €75,057 | +€46,272 | +161% |
| Equity | 10/15 | €13,721 | €10,268 | -€3,454 | -25.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€8,279 | -€11,732 | -€3,454 | -41.7% |
| Amounts payable | 17/49 | €15,064 | €64,790 | +€49,726 | +330% |
| Amounts payable within one year | 42/48 | €15,064 | €64,790 | +€49,726 | +330% |
| Trade debts | 44 | €3,497 | €40,023 | +€36,526 | +1,044% |
| Suppliers | 440/4 | €3,497 | €40,023 | +€36,526 | +1,044% |
| Advances received on contracts in progress | 46 | - | €12,463 | +€12,463 | |
| Taxes, remuneration and social security | 45 | €4,722 | €2,583 | -€2,139 | -45.3% |
| Taxes | 450/3 | - | €60 | +€60 | |
| Remuneration and social security | 454/9 | €4,722 | €2,523 | -€2,199 | -46.6% |
| Other amounts payable | 47/48 | €6,845 | €9,722 | +€2,877 | +42.0% |
| Remuneration, social security and pensions | 62 | €42,034 | €45,162 | +€3,128 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,051 | €711 | -€1,340 | -65.3% |
| Other operating charges | 640/8 | €2,330 | €6,464 | +€4,134 | +177% |
| Gross operating margin | 9900 | €834 | €50,348 | +€49,514 | +5,934% |
| Operating profit (loss) | 9901 | -€45,580 | -€1,989 | +€43,591 | +95.6% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €2,016 | €1,414 | -€601 | -29.8% |
| Recurring financial charges | 65 | €2,016 | €1,414 | -€601 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | -€47,596 | -€3,394 | +€44,202 | +92.9% |
| Income taxes | 67/77 | -€4 | €60 | +€64 | |
| Profit (loss) for the period | 9904 | -€47,592 | -€3,454 | +€44,138 | +92.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,592 | -€3,454 | +€44,138 | +92.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.