Comfort Cooling: 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.
Comfort Cooling
Largest movements
- Receivables after one year +€25,000
new in 2025: €25,000
- Receivables within one year -€15,280
down €15,280 (-49.3%), from €30,994 to €15,714
of which Other amounts receivable: -€19,814
- Cash -€6,725
down €6,725 (-48.2%), from €13,959 to €7,234
mainly Receivables after one year (-€25,000) and Trade debts (-€8,828)
- Tangible fixed assets -€3,899
down €3,899 (-86.5%), from €4,509 to €610
of which Furniture and vehicles: -€3,280
- Stocks and contracts -€2,000
down €2,000 (-31.9%), from €6,275 to €4,275
- Trade debts -€8,828
down €8,828 (-91.8%), from €9,615 to €787
- Reserves +€6,653
up €6,653 (+24.3%), from €27,347 to €34,000
of which Distributable reserves: +€6,653
- Current portion of long-term debt -€4,899
no longer reported in 2025 (was €4,899)
- Tax, wage and social debts +€2,658
up €2,658 (+36.0%), from €7,388 to €10,046
- Gross operating margin -€13,008
down €13,008 (-38.7%), from €33,651 to €20,643
- Financial charges +€7,670
up €7,670 (+1,439%), from €533 to €8,203
of which Non-recurring financial charges: +€8,135
- Taxes -€3,900
down €3,900 (-55.9%), from €6,973 to €3,073
- Other operating charges -€3,776
down €3,776 (-92.9%), from €4,064 to €288
- Write-downs -€3,100
no longer reported in 2025 (was €3,100)
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 | €57,357 | €52,833 | -€4,524 | -7.9% |
| Fixed assets | 21/28 | €4,509 | €610 | -€3,899 | -86.5% |
| Tangible fixed assets | 22/27 | €4,509 | €610 | -€3,899 | -86.5% |
| Plant, machinery and equipment | 23 | €1,228 | €610 | -€618 | -50.3% |
| Furniture and vehicles | 24 | €3,280 | €0 | -€3,280 | -100% |
| Current assets | 29/58 | €52,849 | €52,223 | -€626 | -1.2% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Stocks and contracts in progress | 3 | €6,275 | €4,275 | -€2,000 | -31.9% |
| Stocks | 30/36 | €6,275 | €4,275 | -€2,000 | -31.9% |
| Amounts receivable within one year | 40/41 | €30,994 | €15,714 | -€15,280 | -49.3% |
| Trade receivables | 40 | €6,940 | €11,474 | +€4,534 | +65.3% |
| Other amounts receivable | 41 | €24,054 | €4,240 | -€19,814 | -82.4% |
| Cash at bank and in hand | 54/58 | €13,959 | €7,234 | -€6,725 | -48.2% |
| Deferred charges and accrued income | 490/1 | €1,620 | - | -€1,620 | |
| Total equity and liabilities | 10/49 | €57,357 | €52,833 | -€4,524 | -7.9% |
| Equity | 10/15 | €35,347 | €42,000 | +€6,653 | +18.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Contributions outside capital | 11 | €8,000 | €8,000 | = | 0.0% |
| Other | 1109/19 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €27,347 | €34,000 | +€6,653 | +24.3% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €26,947 | €33,600 | +€6,653 | +24.7% |
| Amounts payable | 17/49 | €22,011 | €10,833 | -€11,178 | -50.8% |
| Amounts payable within one year | 42/48 | €21,902 | €10,833 | -€11,069 | -50.5% |
| Current portion of amounts payable after more than one year | 42 | €4,899 | - | -€4,899 | |
| Trade debts | 44 | €9,615 | €787 | -€8,828 | -91.8% |
| Suppliers | 440/4 | €9,615 | €787 | -€8,828 | -91.8% |
| Taxes, remuneration and social security | 45 | €7,388 | €10,046 | +€2,658 | +36.0% |
| Taxes | 450/3 | €7,388 | €10,046 | +€2,658 | +36.0% |
| Accrued charges and deferred income | 492/3 | €109 | - | -€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,546 | €3,899 | -€1,647 | -29.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,100 | - | -€3,100 | |
| Other operating charges | 640/8 | €4,064 | €288 | -€3,776 | -92.9% |
| Gross operating margin | 9900 | €33,651 | €20,643 | -€13,008 | -38.7% |
| Operating profit (loss) | 9901 | €20,941 | €16,456 | -€4,485 | -21.4% |
| Financial income | 75/76B | €1,205 | €1,473 | +€268 | +22.2% |
| Recurring financial income | 75 | €1,205 | €1,473 | +€268 | +22.2% |
| Financial charges | 65/66B | €533 | €8,203 | +€7,670 | +1,439% |
| Recurring financial charges | 65 | €533 | €68 | -€465 | -87.2% |
| Non-recurring financial charges | 66B | - | €8,135 | +€8,135 | |
| Profit (loss) for the period before taxes | 9903 | €21,613 | €9,726 | -€11,887 | -55.0% |
| Income taxes | 67/77 | €6,973 | €3,073 | -€3,900 | -55.9% |
| Profit (loss) for the period | 9904 | €14,640 | €6,653 | -€7,987 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,640 | €6,653 | -€7,987 | -54.6% |
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 23 October 2026 via checked.be.