COOL & CHALEUR: 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 & CHALEUR
Largest movements
- Receivables within one year +€41,019
up €41,019 (+56.7%), from €72,368 to €113,386
of which Other amounts receivable: +€46,019
- Cash +€4,217
up €4,217 (+265%), from €1,593 to €5,810
mainly Advances received (+€31,040) and Net result for the year (+€24,772)
- Intangible fixed assets -€2,000
down €2,000 (-33.3%), from €6,000 to €4,000
- Advances received +€31,040
up €31,040 (+77.4%), from €40,090 to €71,130
- Profit (loss) carried forward +€24,772
up €24,772 (+745%), from €3,326 to €28,098
- Trade debts -€11,975
down €11,975 (-75.1%), from €15,943 to €3,968
- Gross operating margin +€35,172
up €35,172, from -€10,351 to €24,821
- Other operating charges +€3,273
new in 2024: €3,273
- Financial income +€1,988
up €1,988 (+59.2%), from €3,358 to €5,347
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,961 | €123,196 | +€43,235 | +54.1% |
| Fixed assets | 21/28 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Intangible fixed assets | 21 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Current assets | 29/58 | €73,961 | €119,196 | +€45,235 | +61.2% |
| Amounts receivable within one year | 40/41 | €72,368 | €113,386 | +€41,019 | +56.7% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €67,368 | €113,386 | +€46,019 | +68.3% |
| Cash at bank and in hand | 54/58 | €1,593 | €5,810 | +€4,217 | +265% |
| Total equity and liabilities | 10/49 | €79,961 | €123,196 | +€43,235 | +54.1% |
| Equity | 10/15 | €23,326 | €48,098 | +€24,772 | +106% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,326 | €28,098 | +€24,772 | +745% |
| Amounts payable | 17/49 | €56,635 | €75,098 | +€18,463 | +32.6% |
| Amounts payable within one year | 42/48 | €56,635 | €75,098 | +€18,463 | +32.6% |
| Trade debts | 44 | €15,943 | €3,968 | -€11,975 | -75.1% |
| Suppliers | 440/4 | €15,943 | €3,968 | -€11,975 | -75.1% |
| Advances received on contracts in progress | 46 | €40,090 | €71,130 | +€31,040 | +77.4% |
| Taxes, remuneration and social security | 45 | €602 | - | -€602 | |
| Taxes | 450/3 | €602 | - | -€602 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €3,273 | +€3,273 | |
| Gross operating margin | 9900 | -€10,351 | €24,821 | +€35,172 | |
| Operating profit (loss) | 9901 | -€12,351 | €19,548 | +€31,899 | |
| Financial income | 75/76B | €3,358 | €5,347 | +€1,988 | +59.2% |
| Recurring financial income | 75 | €3,358 | €5,347 | +€1,988 | +59.2% |
| Financial charges | 65/66B | €242 | €123 | -€119 | -49.3% |
| Recurring financial charges | 65 | €242 | €123 | -€119 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,234 | €24,772 | +€34,006 | |
| Profit (loss) for the period | 9904 | -€9,234 | €24,772 | +€34,006 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,234 | €24,772 | +€34,006 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.