BE Cool Logistics: 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 Logistics
Largest movements
- Receivables within one year +€821,245
up €821,245 (+138%), from €593,867 to €1.4m
of which Trade receivables: +€802,394
- Cash +€215,129
up €215,129 (+70.7%), from €304,228 to €519,358
mainly Other debts (+€339,863) and Trade debts (+€336,480)
- Tangible fixed assets +€45,012
up €45,012 (+164%), from €27,443 to €72,454
of which Furniture and vehicles: +€26,849
- Other debts +€339,863
up €339,863 (+75.9%), from €447,735 to €787,597
- Trade debts +€336,480
up €336,480 (+172%), from €195,495 to €531,974
- Reserves +€305,378
up €305,378 (+371%), from €82,413 to €387,791
- Tax, wage and social debts +€104,306
up €104,306 (+268%), from €38,953 to €143,259
of which Taxes: +€67,969
- Gross operating margin +€490,940
up €490,940 (+242%), from €203,282 to €694,222
- Staff costs +€165,956
up €165,956 (+211%), from €78,703 to €244,659
- Taxes +€76,016
up €76,016 (+365%), from €20,837 to €96,854
- Financial charges +€18,404
up €18,404 (+104%), from €17,700 to €36,104
- Depreciation +€8,118
up €8,118 (+221%), from €3,667 to €11,785
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.
Derived cash bridge
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 | €964,595 | €2,050,622 | +€1.1m | +113% |
| Fixed assets | 21/28 | €48,397 | €94,138 | +€45,741 | +94.5% |
| Tangible fixed assets | 22/27 | €27,443 | €72,454 | +€45,012 | +164% |
| Plant, machinery and equipment | 23 | €20,051 | €35,361 | +€15,310 | +76.4% |
| Furniture and vehicles | 24 | €7,392 | €34,241 | +€26,849 | +363% |
| Other tangible fixed assets | 26 | - | €2,853 | +€2,853 | |
| Financial fixed assets | 28 | €20,955 | €21,684 | +€729 | +3.5% |
| Current assets | 29/58 | €916,198 | €1,956,484 | +€1.0m | +114% |
| Amounts receivable within one year | 40/41 | €593,867 | €1,415,111 | +€821,245 | +138% |
| Trade receivables | 40 | €565,431 | €1,367,825 | +€802,394 | +142% |
| Other amounts receivable | 41 | €28,435 | €47,286 | +€18,851 | +66.3% |
| Cash at bank and in hand | 54/58 | €304,228 | €519,358 | +€215,129 | +70.7% |
| Deferred charges and accrued income | 490/1 | €18,103 | €22,015 | +€3,912 | +21.6% |
| Total equity and liabilities | 10/49 | €964,595 | €2,050,622 | +€1.1m | +113% |
| Equity | 10/15 | €282,413 | €587,791 | +€305,378 | +108% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €82,413 | €387,791 | +€305,378 | +371% |
| Distributable reserves | 133 | €82,413 | €387,791 | +€305,378 | +371% |
| Amounts payable | 17/49 | €682,182 | €1,462,830 | +€780,648 | +114% |
| Amounts payable within one year | 42/48 | €682,182 | €1,462,830 | +€780,648 | +114% |
| Trade debts | 44 | €195,495 | €531,974 | +€336,480 | +172% |
| Suppliers | 440/4 | €195,495 | €531,974 | +€336,480 | +172% |
| Taxes, remuneration and social security | 45 | €38,953 | €143,259 | +€104,306 | +268% |
| Taxes | 450/3 | €25,136 | €93,105 | +€67,969 | +270% |
| Remuneration and social security | 454/9 | €13,817 | €50,153 | +€36,336 | +263% |
| Other amounts payable | 47/48 | €447,735 | €787,597 | +€339,863 | +75.9% |
| Remuneration, social security and pensions | 62 | €78,703 | €244,659 | +€165,956 | +211% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,667 | €11,785 | +€8,118 | +221% |
| Other operating charges | 640/8 | €426 | €920 | +€494 | +116% |
| Gross operating margin | 9900 | €203,282 | €694,222 | +€490,940 | +242% |
| Operating profit (loss) | 9901 | €120,486 | €436,858 | +€316,372 | +263% |
| Financial income | 75/76B | €464 | €1,477 | +€1,013 | +218% |
| Recurring financial income | 75 | €464 | €1,477 | +€1,013 | +218% |
| Financial charges | 65/66B | €17,700 | €36,104 | +€18,404 | +104% |
| Recurring financial charges | 65 | €17,700 | €36,104 | +€18,404 | +104% |
| Profit (loss) for the period before taxes | 9903 | €103,250 | €402,232 | +€298,981 | +290% |
| Income taxes | 67/77 | €20,837 | €96,854 | +€76,016 | +365% |
| Profit (loss) for the period | 9904 | €82,413 | €305,378 | +€222,965 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €82,413 | €305,378 | +€222,965 | +271% |
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 14 October 2026 via checked.be.