COOL BEANS FOODS: what changed
COOL BEANS FOODS
Largest movements
- Receivables within one year -€2,811
down €2,811 (-41.0%), from €6,863 to €4,052
of which Trade receivables: -€3,731
- Tangible fixed assets -€2,569
down €2,569 (-76.5%), from €3,359 to €790
of which Furniture and vehicles: -€3,359
- Deferred charges and accrued income +€1,201
new in 2025: €1,201
- Profit (loss) carried forward -€30,401
down €30,401 (-38.2%), from -€79,506 to -€109,907
- Debts after one year +€26,222
up €26,222 (+32.0%), from €81,902 to €108,124
- Trade debts -€707
down €707 (-11.6%), from €6,094 to €5,387
- Contributions +€500
up €500 (+25.0%), from €2,000 to €2,500
- Tax, wage and social debts +€252
new in 2025: €252
- Gross operating margin +€4,754
up €4,754 (+15.6%), from -€30,424 to -€25,670
- Depreciation -€981
down €981 (-21.2%), from €4,624 to €3,643
- Financial income -€546
no longer reported in 2025 (was €546)
of which Non-recurring financial income: -€536
- Other operating charges -€348
down €348 (-32.8%), from €1,060 to €712
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,489 | €6,355 | -€4,134 | -39.4% |
| Fixed assets | 21/28 | €3,359 | €790 | -€2,569 | -76.5% |
| Tangible fixed assets | 22/27 | €3,359 | €790 | -€2,569 | -76.5% |
| Plant, machinery and equipment | 23 | - | €790 | +€790 | |
| Furniture and vehicles | 24 | €3,359 | - | -€3,359 | |
| Current assets | 29/58 | €7,131 | €5,565 | -€1,565 | -22.0% |
| Amounts receivable within one year | 40/41 | €6,863 | €4,052 | -€2,811 | -41.0% |
| Trade receivables | 40 | €6,177 | €2,446 | -€3,731 | -60.4% |
| Other amounts receivable | 41 | €686 | €1,607 | +€920 | +134% |
| Cash at bank and in hand | 54/58 | €268 | €313 | +€45 | +16.6% |
| Deferred charges and accrued income | 490/1 | - | €1,201 | +€1,201 | |
| Total equity and liabilities | 10/49 | €10,489 | €6,355 | -€4,134 | -39.4% |
| Equity | 10/15 | -€77,506 | -€107,407 | -€29,901 | -38.6% |
| Contributions | 10/11 | €2,000 | €2,500 | +€500 | +25.0% |
| Profit (loss) carried forward | 14 | -€79,506 | -€109,907 | -€30,401 | -38.2% |
| Amounts payable | 17/49 | €87,996 | €113,763 | +€25,767 | +29.3% |
| Amounts payable after more than one year | 17 | €81,902 | €108,124 | +€26,222 | +32.0% |
| Other amounts payable | 178/9 | €81,902 | €108,124 | +€26,222 | +32.0% |
| Amounts payable within one year | 42/48 | €6,094 | €5,639 | -€455 | -7.5% |
| Trade debts | 44 | €6,094 | €5,387 | -€707 | -11.6% |
| Suppliers | 440/4 | €6,094 | €5,387 | -€707 | -11.6% |
| Taxes, remuneration and social security | 45 | - | €252 | +€252 | |
| Taxes | 450/3 | - | €252 | +€252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,624 | €3,643 | -€981 | -21.2% |
| Other operating charges | 640/8 | €1,060 | €712 | -€348 | -32.8% |
| Gross operating margin | 9900 | -€30,424 | -€25,670 | +€4,754 | +15.6% |
| Operating profit (loss) | 9901 | -€36,108 | -€30,026 | +€6,083 | +16.8% |
| Financial income | 75/76B | €546 | - | -€546 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Non-recurring financial income | 76B | €536 | - | -€536 | |
| Financial charges | 65/66B | €378 | €376 | -€2 | -0.5% |
| Recurring financial charges | 65 | €299 | €376 | +€77 | +25.7% |
| Non-recurring financial charges | 66B | €79 | - | -€79 | |
| Profit (loss) for the period before taxes | 9903 | -€35,940 | -€30,401 | +€5,538 | +15.4% |
| Profit (loss) for the period | 9904 | -€35,940 | -€30,401 | +€5,538 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,940 | -€30,401 | +€5,538 | +15.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.