COOL BOUWONDERNEMING: 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 BOUWONDERNEMING
Largest movements
- Receivables within one year +€22,850
up €22,850 (+133%), from €17,157 to €40,007
of which Trade receivables: +€23,126
- Cash +€19,237
up €19,237 (+107%), from €18,010 to €37,247
mainly Net result for the year (+€20,944) and Depreciation (+€8,793)
- Stocks and contracts -€6,200
down €6,200 (-62.0%), from €10,000 to €3,800
- Tangible fixed assets -€3,592
down €3,592 (-28.2%), from €12,729 to €9,137
of which Furniture and vehicles: -€2,118
- Deferred charges and accrued income -€3,437
down €3,437 (-55.8%), from €6,161 to €2,724
- Profit (loss) carried forward +€20,944
up €20,944 (+10.8%), from -€193,108 to -€172,164
- Trade debts +€8,467
up €8,467 (+177%), from €4,781 to €13,248
- Other debts -€3,436
down €3,436 (-3.6%), from €95,292 to €91,856
- Tax, wage and social debts +€2,883
up €2,883 (+96.7%), from €2,980 to €5,863
of which Taxes: +€2,786
- Other operating charges -€28,112
down €28,112 (-97.4%), from €28,874 to €762
- Staff costs -€24,086
down €24,086 (-48.1%), from €50,079 to €25,993
- Financial income +€12,218
up €12,218 (+2,175%), from €562 to €12,779
of which Non-recurring financial income: +€12,500
- Gross operating margin +€8,592
up €8,592 (+24.2%), from €35,568 to €44,160
- Financial charges -€5,863
down €5,863 (-95.5%), from €6,139 to €276
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 | €64,192 | €93,050 | +€28,858 | +45.0% |
| Fixed assets | 21/28 | €12,864 | €9,272 | -€3,592 | -27.9% |
| Tangible fixed assets | 22/27 | €12,729 | €9,137 | -€3,592 | -28.2% |
| Land and buildings | 22 | €3,381 | €2,859 | -€523 | -15.5% |
| Plant, machinery and equipment | 23 | €850 | €228 | -€622 | -73.2% |
| Furniture and vehicles | 24 | €6,853 | €4,735 | -€2,118 | -30.9% |
| Other tangible fixed assets | 26 | €1,644 | €1,315 | -€329 | -20.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €51,328 | €83,778 | +€32,450 | +63.2% |
| Stocks and contracts in progress | 3 | €10,000 | €3,800 | -€6,200 | -62.0% |
| Stocks | 30/36 | €10,000 | €3,800 | -€6,200 | -62.0% |
| Amounts receivable within one year | 40/41 | €17,157 | €40,007 | +€22,850 | +133% |
| Trade receivables | 40 | €13,727 | €36,854 | +€23,126 | +168% |
| Other amounts receivable | 41 | €3,429 | €3,153 | -€276 | -8.0% |
| Cash at bank and in hand | 54/58 | €18,010 | €37,247 | +€19,237 | +107% |
| Deferred charges and accrued income | 490/1 | €6,161 | €2,724 | -€3,437 | -55.8% |
| Total equity and liabilities | 10/49 | €64,192 | €93,050 | +€28,858 | +45.0% |
| Equity | 10/15 | -€38,861 | -€17,917 | +€20,944 | +53.9% |
| Contributions | 10/11 | €133,000 | €133,000 | = | 0.0% |
| Reserves | 13 | €21,247 | €21,247 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €21,247 | €21,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€193,108 | -€172,164 | +€20,944 | +10.8% |
| Amounts payable | 17/49 | €103,053 | €110,967 | +€7,914 | +7.7% |
| Amounts payable within one year | 42/48 | €103,053 | €110,967 | +€7,914 | +7.7% |
| Trade debts | 44 | €4,781 | €13,248 | +€8,467 | +177% |
| Suppliers | 440/4 | €4,781 | €13,248 | +€8,467 | +177% |
| Taxes, remuneration and social security | 45 | €2,980 | €5,863 | +€2,883 | +96.7% |
| Taxes | 450/3 | €366 | €3,152 | +€2,786 | +761% |
| Remuneration and social security | 454/9 | €2,614 | €2,711 | +€97 | +3.7% |
| Other amounts payable | 47/48 | €95,292 | €91,856 | -€3,436 | -3.6% |
| Non-recurring operating income | 76A | €750 | €11,350 | +€10,600 | +1,413% |
| Remuneration, social security and pensions | 62 | €50,079 | €25,993 | -€24,086 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,596 | €8,793 | -€802 | -8.4% |
| Other operating charges | 640/8 | €28,874 | €762 | -€28,112 | -97.4% |
| Non-recurring operating charges | 66A | €285 | €0 | -€285 | -100% |
| Gross operating margin | 9900 | €35,568 | €44,160 | +€8,592 | +24.2% |
| Operating profit (loss) | 9901 | -€53,265 | €8,611 | +€61,877 | |
| Financial income | 75/76B | €562 | €12,779 | +€12,218 | +2,175% |
| Recurring financial income | 75 | €562 | €279 | -€282 | -50.2% |
| Non-recurring financial income | 76B | - | €12,500 | +€12,500 | |
| Financial charges | 65/66B | €6,139 | €276 | -€5,863 | -95.5% |
| Recurring financial charges | 65 | €6,139 | €276 | -€5,863 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | -€58,843 | €21,115 | +€79,957 | |
| Income taxes | 67/77 | €396 | €171 | -€225 | -56.9% |
| Profit (loss) for the period | 9904 | -€59,238 | €20,944 | +€80,182 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,238 | €20,944 | +€80,182 |
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 13 October 2026 via checked.be.