BE COOL TECHNICS: 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 TECHNICS
Largest movements
- Cash +€21,346
up €21,346 (+47.7%), from €44,781 to €66,127
mainly Net result for the year (+€9,772) and Receivables within one year (+€7,515)
- Receivables within one year -€7,515
down €7,515 (-55.8%), from €13,470 to €5,955
of which Trade receivables: -€9,433
- Tangible fixed assets -€2,575
down €2,575 (-27.0%), from €9,535 to €6,960
- Reserves +€9,700
up €9,700 (+24.3%), from €40,000 to €49,700
- Tax, wage and social debts +€3,690
up €3,690 (+24.4%), from €15,130 to €18,820
- Other debts -€937
down €937 (-100.0%), from €937 to €0
- Trade debts -€853
down €853 (-8.3%), from €10,239 to €9,386
- Gross operating margin -€39,985
down €39,985 (-69.6%), from €57,472 to €17,487
- Taxes -€11,441
down €11,441 (-75.6%), from €15,130 to €3,690
- Depreciation +€1,810
up €1,810 (+236.6%), from €765 to €2,575
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 | €68,310 | €79,983 | +€11,673 | +17.1% |
| Fixed assets | 21/28 | €9,535 | €6,960 | -€2,575 | -27.0% |
| Tangible fixed assets | 22/27 | €9,535 | €6,960 | -€2,575 | -27.0% |
| Plant, machinery and equipment | 23 | €9,535 | €6,960 | -€2,575 | -27.0% |
| Current assets | 29/58 | €58,775 | €73,023 | +€14,248 | +24.2% |
| Amounts receivable within one year | 40/41 | €13,470 | €5,955 | -€7,515 | -55.8% |
| Trade receivables | 40 | €11,359 | €1,926 | -€9,433 | -83.0% |
| Other amounts receivable | 41 | €2,111 | €4,029 | +€1,919 | +90.9% |
| Cash at bank and in hand | 54/58 | €44,781 | €66,127 | +€21,346 | +47.7% |
| Deferred charges and accrued income | 490/1 | €525 | €941 | +€417 | +79.4% |
| Total equity and liabilities | 10/49 | €68,310 | €79,983 | +€11,673 | +17.1% |
| Equity | 10/15 | €42,004 | €51,777 | +€9,772 | +23.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €40,000 | €49,700 | +€9,700 | +24.3% |
| Distributable reserves | 133 | €40,000 | €49,700 | +€9,700 | +24.3% |
| Profit (loss) carried forward | 14 | €504 | €577 | +€72 | +14.4% |
| Amounts payable | 17/49 | €26,306 | €28,206 | +€1,900 | +7.2% |
| Amounts payable within one year | 42/48 | €26,306 | €28,206 | +€1,900 | +7.2% |
| Trade debts | 44 | €10,239 | €9,386 | -€853 | -8.3% |
| Suppliers | 440/4 | €10,239 | €9,386 | -€853 | -8.3% |
| Taxes, remuneration and social security | 45 | €15,130 | €18,820 | +€3,690 | +24.4% |
| Taxes | 450/3 | €15,130 | €18,820 | +€3,690 | +24.4% |
| Other amounts payable | 47/48 | €937 | €0 | -€937 | -100.0% |
| Non-recurring operating income | 76A | - | €21 | +€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €765 | €2,575 | +€1,810 | +236.6% |
| Other operating charges | 640/8 | €693 | €614 | -€79 | -11.4% |
| Gross operating margin | 9900 | €57,472 | €17,487 | -€39,985 | -69.6% |
| Operating profit (loss) | 9901 | €56,013 | €14,298 | -€41,716 | -74.5% |
| Financial income | 75/76B | €41 | €4 | -€37 | -91.2% |
| Recurring financial income | 75 | €41 | €4 | -€37 | -91.2% |
| Financial charges | 65/66B | €419 | €839 | +€420 | +100.1% |
| Recurring financial charges | 65 | €419 | €839 | +€420 | +100.1% |
| Profit (loss) for the period before taxes | 9903 | €55,635 | €13,462 | -€42,173 | -75.8% |
| Income taxes | 67/77 | €15,130 | €3,690 | -€11,441 | -75.6% |
| Profit (loss) for the period | 9904 | €40,504 | €9,772 | -€30,732 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,504 | €9,772 | -€30,732 | -75.9% |
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 12 October 2026 via checked.be.