BOUWBEDRIJF 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.
BOUWBEDRIJF COOLS
Largest movements
- Receivables within one year -€42,329
down €42,329 (-26.7%), from €158,536 to €116,208
of which Trade receivables: -€29,881
- Stocks and contracts -€15,352
down €15,352 (-18.3%), from €84,049 to €68,698
of which Stocks: -€31,500
- Tangible fixed assets -€10,537
down €10,537 (-37.9%), from €27,773 to €17,236
of which Leasing and similar rights: -€9,404
- Short-term financial debts -€24,325
down €24,325 (-100%), from €24,325 to €0
- Tax, wage and social debts -€20,856
down €20,856 (-96.6%), from €21,579 to €723
of which Taxes: -€20,856
- Profit (loss) carried forward -€10,912
down €10,912 (-202%), from -€5,402 to -€16,314
- Debts after one year -€8,375
down €8,375 (-53.4%), from €15,669 to €7,294
- Gross operating margin +€27,020
up €27,020, from -€20,358 to €6,662
- Staff costs +€1,813
up €1,813 (+326%), from €556 to €2,369
- Depreciation -€1,459
down €1,459 (-12.2%), from €11,996 to €10,537
- Financial charges -€554
down €554 (-17.8%), from €3,114 to €2,560
- Other operating charges +€256
up €256 (+12.2%), from €2,096 to €2,352
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 | €271,966 | €205,204 | -€66,762 | -24.5% |
| Fixed assets | 21/28 | €27,773 | €17,236 | -€10,537 | -37.9% |
| Tangible fixed assets | 22/27 | €27,773 | €17,236 | -€10,537 | -37.9% |
| Furniture and vehicles | 24 | €1,133 | €0 | -€1,133 | -100% |
| Leasing and similar rights | 25 | €26,639 | €17,236 | -€9,404 | -35.3% |
| Current assets | 29/58 | €244,193 | €187,968 | -€56,225 | -23.0% |
| Stocks and contracts in progress | 3 | €84,049 | €68,698 | -€15,352 | -18.3% |
| Stocks | 30/36 | €84,049 | €52,549 | -€31,500 | -37.5% |
| Contracts in progress | 37 | €0 | €16,148 | +€16,148 | |
| Amounts receivable within one year | 40/41 | €158,536 | €116,208 | -€42,329 | -26.7% |
| Trade receivables | 40 | €32,669 | €2,788 | -€29,881 | -91.5% |
| Other amounts receivable | 41 | €125,867 | €113,419 | -€12,448 | -9.9% |
| Cash at bank and in hand | 54/58 | €1,608 | €3,063 | +€1,455 | +90.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €271,966 | €205,204 | -€66,762 | -24.5% |
| Equity | 10/15 | €108,781 | €97,869 | -€10,912 | -10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,583 | €95,583 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €93,723 | €93,723 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,402 | -€16,314 | -€10,912 | -202% |
| Amounts payable | 17/49 | €163,185 | €107,335 | -€55,850 | -34.2% |
| Amounts payable after more than one year | 17 | €15,669 | €7,294 | -€8,375 | -53.4% |
| Financial debts | 170/4 | €15,669 | €7,294 | -€8,375 | -53.4% |
| Amounts payable within one year | 42/48 | €147,516 | €100,041 | -€47,475 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €7,980 | €8,375 | +€394 | +4.9% |
| Financial debts | 43 | €24,325 | €0 | -€24,325 | -100% |
| Credit institutions | 430/8 | €24,325 | €0 | -€24,325 | -100% |
| Trade debts | 44 | €2,655 | €2,620 | -€36 | -1.4% |
| Suppliers | 440/4 | €2,655 | €2,620 | -€36 | -1.4% |
| Taxes, remuneration and social security | 45 | €21,579 | €723 | -€20,856 | -96.6% |
| Taxes | 450/3 | €21,579 | €723 | -€20,856 | -96.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €90,977 | €88,324 | -€2,653 | -2.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €556 | €2,369 | +€1,813 | +326% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,996 | €10,537 | -€1,459 | -12.2% |
| Other operating charges | 640/8 | €2,096 | €2,352 | +€256 | +12.2% |
| Gross operating margin | 9900 | -€20,358 | €6,662 | +€27,020 | |
| Operating profit (loss) | 9901 | -€35,005 | -€8,596 | +€26,409 | +75.4% |
| Financial income | 75/76B | €26 | €244 | +€218 | +847% |
| Recurring financial income | 75 | €26 | €244 | +€218 | +847% |
| Financial charges | 65/66B | €3,114 | €2,560 | -€554 | -17.8% |
| Recurring financial charges | 65 | €3,114 | €2,560 | -€554 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€38,094 | -€10,912 | +€27,181 | +71.4% |
| Profit (loss) for the period | 9904 | -€38,094 | -€10,912 | +€27,181 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,094 | -€10,912 | +€27,181 | +71.4% |
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 20 October 2026 via checked.be.