Boomkwekerij Jef Cools: 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.
Boomkwekerij Jef Cools
Largest movements
- Current investments -€158,921
down €158,921 (-42.7%), from €372,199 to €213,278
- Cash +€109,702
up €109,702 (+182%), from €60,431 to €170,133
mainly Current investments (+€158,921) and Advances received (+€38,456)
- Receivables within one year -€19,326
down €19,326 (-57.5%), from €33,620 to €14,294
of which Trade receivables: -€15,362
- Tangible fixed assets -€14,082
down €14,082 (-16.6%), from €84,724 to €70,642
of which Plant, machinery and equipment: -€15,751
- Tax, wage and social debts -€149,553
down €149,553 (-92.1%), from €162,343 to €12,791
of which Taxes: -€149,703
- Advances received +€38,456
new in 2025: €38,456
- Reserves +€38,190
up €38,190 (+10.8%), from €353,996 to €392,186
- Trade debts -€7,657
down €7,657 (-41.2%), from €18,587 to €10,930
- Gross operating margin -€117,249
down €117,249 (-59.1%), from €198,248 to €80,999
- Taxes -€37,020
down €37,020 (-70.0%), from €52,874 to €15,854
- Financial income +€8,713
up €8,713 (+387%), from €2,250 to €10,964
- Staff costs +€2,616
up €2,616 (+85.8%), from €3,048 to €5,664
- Depreciation +€2,122
up €2,122 (+8.7%), from €24,405 to €26,527
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 | €620,631 | €538,234 | -€82,396 | -13.3% |
| Fixed assets | 21/28 | €84,724 | €70,642 | -€14,082 | -16.6% |
| Tangible fixed assets | 22/27 | €84,724 | €70,642 | -€14,082 | -16.6% |
| Plant, machinery and equipment | 23 | €82,170 | €66,419 | -€15,751 | -19.2% |
| Furniture and vehicles | 24 | €2,554 | €4,223 | +€1,668 | +65.3% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €535,906 | €467,593 | -€68,314 | -12.7% |
| Stocks and contracts in progress | 3 | €66,080 | €66,080 | = | 0.0% |
| Stocks | 30/36 | €66,080 | €66,080 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,620 | €14,294 | -€19,326 | -57.5% |
| Trade receivables | 40 | €21,339 | €5,976 | -€15,362 | -72.0% |
| Other amounts receivable | 41 | €12,282 | €8,318 | -€3,964 | -32.3% |
| Current investments | 50/53 | €372,199 | €213,278 | -€158,921 | -42.7% |
| Cash at bank and in hand | 54/58 | €60,431 | €170,133 | +€109,702 | +182% |
| Deferred charges and accrued income | 490/1 | €3,576 | €3,807 | +€232 | +6.5% |
| Total equity and liabilities | 10/49 | €620,631 | €538,234 | -€82,396 | -13.3% |
| Equity | 10/15 | €359,996 | €398,186 | +€38,190 | +10.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €353,996 | €392,186 | +€38,190 | +10.8% |
| Distributable reserves | 133 | €353,996 | €392,186 | +€38,190 | +10.8% |
| Amounts payable | 17/49 | €260,635 | €140,048 | -€120,586 | -46.3% |
| Amounts payable within one year | 42/48 | €260,635 | €140,048 | -€120,586 | -46.3% |
| Trade debts | 44 | €18,587 | €10,930 | -€7,657 | -41.2% |
| Suppliers | 440/4 | €18,587 | €10,930 | -€7,657 | -41.2% |
| Advances received on contracts in progress | 46 | - | €38,456 | +€38,456 | |
| Taxes, remuneration and social security | 45 | €162,343 | €12,791 | -€149,553 | -92.1% |
| Taxes | 450/3 | €162,343 | €12,641 | -€149,703 | -92.2% |
| Remuneration and social security | 454/9 | €0 | €150 | +€150 | |
| Other amounts payable | 47/48 | €79,705 | €77,872 | -€1,833 | -2.3% |
| Remuneration, social security and pensions | 62 | €3,048 | €5,664 | +€2,616 | +85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,405 | €26,527 | +€2,122 | +8.7% |
| Other operating charges | 640/8 | €5,427 | €4,905 | -€522 | -9.6% |
| Gross operating margin | 9900 | €198,248 | €80,999 | -€117,249 | -59.1% |
| Operating profit (loss) | 9901 | €165,368 | €43,903 | -€121,465 | -73.5% |
| Financial income | 75/76B | €2,250 | €10,964 | +€8,713 | +387% |
| Recurring financial income | 75 | €2,250 | €10,964 | +€8,713 | +387% |
| Financial charges | 65/66B | €810 | €823 | +€13 | +1.6% |
| Recurring financial charges | 65 | €810 | €823 | +€13 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €166,809 | €54,044 | -€112,765 | -67.6% |
| Income taxes | 67/77 | €52,874 | €15,854 | -€37,020 | -70.0% |
| Profit (loss) for the period | 9904 | €113,935 | €38,190 | -€75,745 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €113,935 | €38,190 | -€75,745 | -66.5% |
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 31 October 2026 via checked.be.