COOL AND CO: 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 AND CO
Largest movements
- Cash +€166,662
up €166,662 (+71.8%), from €232,160 to €398,822
mainly Net result for the year (+€150,932) and Depreciation (+€95,990)
- Tangible fixed assets -€95,990
down €95,990 (-7.3%), from €1.3m to €1.2m
- Profit (loss) carried forward +€150,932
up €150,932 (+3.8%), from -€3.9m to -€3.8m
- Short-term financial debts -€66,673
down €66,673 (-57.2%), from €116,579 to €49,905
- Other debts -€30,000
down €30,000 (-2.2%), from €1.4m to €1.4m
- Other operating charges +€31,784
up €31,784 (+240%), from €13,227 to €45,011
- Gross operating margin +€26,420
up €26,420 (+9.8%), from €268,996 to €295,416
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 | €2,052,427 | €2,123,570 | +€71,143 | +3.5% |
| Fixed assets | 21/28 | €1,318,293 | €1,222,303 | -€95,990 | -7.3% |
| Tangible fixed assets | 22/27 | €1,318,293 | €1,222,303 | -€95,990 | -7.3% |
| Land and buildings | 22 | €1,318,293 | €1,222,303 | -€95,990 | -7.3% |
| Current assets | 29/58 | €734,134 | €901,267 | +€167,133 | +22.8% |
| Amounts receivable within one year | 40/41 | €500,000 | €500,453 | +€453 | +0.1% |
| Other amounts receivable | 41 | €500,000 | €500,453 | +€453 | +0.1% |
| Cash at bank and in hand | 54/58 | €232,160 | €398,822 | +€166,662 | +71.8% |
| Deferred charges and accrued income | 490/1 | €1,974 | €1,992 | +€18 | +0.9% |
| Total equity and liabilities | 10/49 | €2,052,427 | €2,123,570 | +€71,143 | +3.5% |
| Equity | 10/15 | €528,873 | €679,805 | +€150,932 | +28.5% |
| Contributions | 10/11 | €4,388,523 | €4,388,523 | = | 0.0% |
| Capital | 10 | €4,388,523 | €4,388,523 | = | 0.0% |
| Issued capital | 100 | €4,389,000 | €4,389,000 | = | 0.0% |
| Uncalled capital | 101 | €477 | €477 | = | 0.0% |
| Reserves | 13 | €64,452 | €64,452 | = | 0.0% |
| Non-distributable reserves | 130/1 | €64,452 | €64,452 | = | 0.0% |
| Legal reserve | 130 | €64,452 | €64,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,924,103 | -€3,773,171 | +€150,932 | +3.8% |
| Amounts payable | 17/49 | €1,523,554 | €1,443,765 | -€79,789 | -5.2% |
| Amounts payable within one year | 42/48 | €1,511,748 | €1,415,075 | -€96,673 | -6.4% |
| Financial debts | 43 | €116,579 | €49,905 | -€66,673 | -57.2% |
| Credit institutions | 430/8 | €116,579 | €49,905 | -€66,673 | -57.2% |
| Other amounts payable | 47/48 | €1,395,169 | €1,365,169 | -€30,000 | -2.2% |
| Accrued charges and deferred income | 492/3 | €11,806 | €28,690 | +€16,884 | +143% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,990 | €95,990 | = | 0.0% |
| Other operating charges | 640/8 | €13,227 | €45,011 | +€31,784 | +240% |
| Gross operating margin | 9900 | €268,996 | €295,416 | +€26,420 | +9.8% |
| Operating profit (loss) | 9901 | €159,779 | €154,415 | -€5,364 | -3.4% |
| Financial income | 75/76B | - | €1,509 | +€1,509 | |
| Recurring financial income | 75 | - | €1,509 | +€1,509 | |
| Financial charges | 65/66B | €6,388 | €4,992 | -€1,397 | -21.9% |
| Recurring financial charges | 65 | €6,388 | €4,992 | -€1,397 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €153,391 | €150,932 | -€2,458 | -1.6% |
| Profit (loss) for the period | 9904 | €153,391 | €150,932 | -€2,458 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €153,391 | €150,932 | -€2,458 | -1.6% |
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 26 October 2026 via checked.be.