Chez le Cool: 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.
Chez le Cool
Largest movements
- Tangible fixed assets -€10,219
down €10,219 (-24.5%), from €41,710 to €31,491
of which Furniture and vehicles: -€5,966
- Cash -€2,872
down €2,872 (-66.4%), from €4,325 to €1,454
mainly Net result for the year (-€8,559) and Trade debts (-€7,524)
- Profit (loss) carried forward -€8,559
down €8,559 (-70.9%), from €12,073 to €3,514
- Trade debts -€7,524
down €7,524 (-80.2%), from €9,384 to €1,860
- Other debts +€5,641
up €5,641 (+33.7%), from €16,729 to €22,371
- Tax, wage and social debts -€3,116
down €3,116 (-72.2%), from €4,317 to €1,202
of which Taxes: -€2,622
- Gross operating margin -€8,461
down €8,461 (-28.4%), from €29,779 to €21,318
- Depreciation +€2,483
up €2,483 (+32.1%), from €7,737 to €10,219
- Staff costs -€695
down €695 (-3.9%), from €17,823 to €17,128
- Other operating charges +€342
up €342 (+18.4%), from €1,859 to €2,201
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 | €50,564 | €37,006 | -€13,558 | -26.8% |
| Fixed assets | 21/28 | €42,073 | €31,491 | -€10,582 | -25.2% |
| Tangible fixed assets | 22/27 | €41,710 | €31,491 | -€10,219 | -24.5% |
| Plant, machinery and equipment | 23 | €17,050 | €12,797 | -€4,253 | -24.9% |
| Furniture and vehicles | 24 | €24,660 | €18,694 | -€5,966 | -24.2% |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €8,491 | €5,515 | -€2,976 | -35.0% |
| Stocks and contracts in progress | 3 | €2,850 | €2,780 | -€70 | -2.5% |
| Stocks | 30/36 | €2,850 | €2,780 | -€70 | -2.5% |
| Amounts receivable within one year | 40/41 | €1,118 | €1,058 | -€59 | -5.3% |
| Other amounts receivable | 41 | €1,118 | €1,058 | -€59 | -5.3% |
| Cash at bank and in hand | 54/58 | €4,325 | €1,454 | -€2,872 | -66.4% |
| Deferred charges and accrued income | 490/1 | €198 | €223 | +€25 | +12.7% |
| Total equity and liabilities | 10/49 | €50,564 | €37,006 | -€13,558 | -26.8% |
| Equity | 10/15 | €20,133 | €11,574 | -€8,559 | -42.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,073 | €3,514 | -€8,559 | -70.9% |
| Amounts payable | 17/49 | €30,431 | €25,432 | -€4,999 | -16.4% |
| Amounts payable within one year | 42/48 | €30,431 | €25,432 | -€4,999 | -16.4% |
| Trade debts | 44 | €9,384 | €1,860 | -€7,524 | -80.2% |
| Suppliers | 440/4 | €9,384 | €1,860 | -€7,524 | -80.2% |
| Taxes, remuneration and social security | 45 | €4,317 | €1,202 | -€3,116 | -72.2% |
| Taxes | 450/3 | €2,724 | €103 | -€2,622 | -96.2% |
| Remuneration and social security | 454/9 | €1,593 | €1,099 | -€494 | -31.0% |
| Other amounts payable | 47/48 | €16,729 | €22,371 | +€5,641 | +33.7% |
| Remuneration, social security and pensions | 62 | €17,823 | €17,128 | -€695 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,737 | €10,219 | +€2,483 | +32.1% |
| Other operating charges | 640/8 | €1,859 | €2,201 | +€342 | +18.4% |
| Gross operating margin | 9900 | €29,779 | €21,318 | -€8,461 | -28.4% |
| Operating profit (loss) | 9901 | €2,360 | -€8,230 | -€10,591 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €345 | €190 | -€155 | -44.9% |
| Recurring financial charges | 65 | €345 | €190 | -€155 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €2,016 | -€8,420 | -€10,436 | |
| Income taxes | 67/77 | - | €140 | +€140 | |
| Profit (loss) for the period | 9904 | €2,016 | -€8,559 | -€10,575 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,016 | -€8,559 | -€10,575 |
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 19 October 2026 via checked.be.