Cool Agro: 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.
Cool Agro
Largest movements
- Cash +€29,512
up €29,512 (+72.1%), from €40,941 to €70,452
mainly Net result for the year (+€14,867) and Receivables within one year (+€8,557)
- Reserves +€14,867
up €14,867 (+1.5%), from €1.0m to €1.0m
of which Distributable reserves: +€14,867
- Staff costs +€23,758
up €23,758 (+6.4%), from €369,068 to €392,826
- Gross operating margin +€11,366
up €11,366 (+2.8%), from €409,389 to €420,755
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 | €1,320,767 | €1,341,721 | +€20,954 | +1.6% |
| Fixed assets | 21/28 | €1,120,136 | €1,120,136 | = | 0.0% |
| Financial fixed assets | 28 | €1,120,136 | €1,120,136 | = | 0.0% |
| Current assets | 29/58 | €200,631 | €221,585 | +€20,954 | +10.4% |
| Amounts receivable within one year | 40/41 | €159,690 | €151,133 | -€8,557 | -5.4% |
| Trade receivables | 40 | €146,343 | €146,343 | = | 0.0% |
| Other amounts receivable | 41 | €13,347 | €4,790 | -€8,557 | -64.1% |
| Cash at bank and in hand | 54/58 | €40,941 | €70,452 | +€29,512 | +72.1% |
| Total equity and liabilities | 10/49 | €1,320,767 | €1,341,721 | +€20,954 | +1.6% |
| Equity | 10/15 | €1,038,423 | €1,053,290 | +€14,867 | +1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,019,831 | €1,034,698 | +€14,867 | +1.5% |
| Non-distributable reserves | 130/1 | €1,974 | €1,974 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,974 | €1,974 | = | 0.0% |
| Distributable reserves | 133 | €1,017,858 | €1,032,725 | +€14,867 | +1.5% |
| Amounts payable | 17/49 | €282,343 | €288,431 | +€6,088 | +2.2% |
| Amounts payable after more than one year | 17 | €99,659 | €102,649 | +€2,990 | +3.0% |
| Financial debts | 170/4 | €99,659 | €102,649 | +€2,990 | +3.0% |
| Amounts payable within one year | 42/48 | €182,685 | €185,782 | +€3,098 | +1.7% |
| Trade debts | 44 | €19,620 | €16,640 | -€2,980 | -15.2% |
| Suppliers | 440/4 | €19,620 | €16,640 | -€2,980 | -15.2% |
| Taxes, remuneration and social security | 45 | €59,865 | €61,143 | +€1,278 | +2.1% |
| Taxes | 450/3 | €17,938 | €21,488 | +€3,550 | +19.8% |
| Remuneration and social security | 454/9 | €41,927 | €39,655 | -€2,272 | -5.4% |
| Other amounts payable | 47/48 | €103,200 | €108,000 | +€4,800 | +4.7% |
| Remuneration, social security and pensions | 62 | €369,068 | €392,826 | +€23,758 | +6.4% |
| Other operating charges | 640/8 | €1,136 | €1,471 | +€335 | +29.4% |
| Gross operating margin | 9900 | €409,389 | €420,755 | +€11,366 | +2.8% |
| Operating profit (loss) | 9901 | €39,185 | €26,459 | -€12,726 | -32.5% |
| Financial income | 75/76B | €145 | €0 | -€145 | -100% |
| Recurring financial income | 75 | €145 | €0 | -€145 | -100% |
| Financial charges | 65/66B | €2,931 | €3,020 | +€89 | +3.0% |
| Recurring financial charges | 65 | €2,931 | €3,020 | +€89 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €36,399 | €23,439 | -€12,960 | -35.6% |
| Income taxes | 67/77 | €11,153 | €8,572 | -€2,580 | -23.1% |
| Profit (loss) for the period | 9904 | €25,246 | €14,867 | -€10,379 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,246 | €14,867 | -€10,379 | -41.1% |
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 24 October 2026 via checked.be.