COOL & CLEAN: 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 & CLEAN
Largest movements
- Receivables within one year -€115,676
down €115,676 (-94.9%), from €121,917 to €6,241
of which Trade receivables: -€116,261
- Tangible fixed assets -€6,716
down €6,716 (-56.2%), from €11,952 to €5,236
- Cash -€3,433
down €3,433 (-98.8%), from €3,473 to €40
mainly Net result for the year (-€128,141) and Debts after one year (-€4,250)
- Profit (loss) carried forward -€128,141
down €128,141, from €103,913 to -€24,228
- Short-term financial debts +€11,270
new in 2024: €11,270
- Debts after one year -€4,250
no longer reported in 2024 (was €4,250)
- Trade debts -€3,144
down €3,144 (-32.8%), from €9,588 to €6,444
- Current portion of long-term debt -€1,416
down €1,416 (-25.0%), from €5,666 to €4,250
- Other operating charges +€88,703
up €88,703 (+1,469%), from €6,038 to €94,741
- Gross operating margin -€36,432
down €36,432, from €18,165 to -€18,267
- Taxes -€2,196
down €2,196 (-92.8%), from €2,367 to €171
- Staff costs -€2,182
down €2,182 (-33.1%), from €6,590 to €4,408
- Financial charges +€2,087
up €2,087 (+119%), from €1,751 to €3,838
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 | €139,514 | €13,689 | -€125,825 | -90.2% |
| Fixed assets | 21/28 | €13,889 | €7,173 | -€6,716 | -48.4% |
| Tangible fixed assets | 22/27 | €11,952 | €5,236 | -€6,716 | -56.2% |
| Furniture and vehicles | 24 | €11,952 | €5,236 | -€6,716 | -56.2% |
| Financial fixed assets | 28 | €1,937 | €1,937 | = | 0.0% |
| Current assets | 29/58 | €125,625 | €6,516 | -€119,109 | -94.8% |
| Amounts receivable within one year | 40/41 | €121,917 | €6,241 | -€115,676 | -94.9% |
| Trade receivables | 40 | €121,048 | €4,787 | -€116,261 | -96.0% |
| Other amounts receivable | 41 | €869 | €1,454 | +€585 | +67.3% |
| Cash at bank and in hand | 54/58 | €3,473 | €40 | -€3,433 | -98.8% |
| Deferred charges and accrued income | 490/1 | €235 | €235 | = | 0.0% |
| Total equity and liabilities | 10/49 | €139,514 | €13,689 | -€125,825 | -90.2% |
| Equity | 10/15 | €111,973 | -€16,168 | -€128,141 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €103,913 | -€24,228 | -€128,141 | |
| Amounts payable | 17/49 | €27,541 | €29,857 | +€2,316 | +8.4% |
| Amounts payable after more than one year | 17 | €4,250 | - | -€4,250 | |
| Financial debts | 170/4 | €4,250 | - | -€4,250 | |
| Amounts payable within one year | 42/48 | €23,291 | €29,857 | +€6,566 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €5,666 | €4,250 | -€1,416 | -25.0% |
| Financial debts | 43 | - | €11,270 | +€11,270 | |
| Credit institutions | 430/8 | - | €11,270 | +€11,270 | |
| Trade debts | 44 | €9,588 | €6,444 | -€3,144 | -32.8% |
| Suppliers | 440/4 | €9,588 | €6,444 | -€3,144 | -32.8% |
| Taxes, remuneration and social security | 45 | €7,553 | €7,467 | -€86 | -1.1% |
| Taxes | 450/3 | €5,417 | €2,538 | -€2,879 | -53.1% |
| Remuneration and social security | 454/9 | €2,136 | €4,929 | +€2,793 | +131% |
| Other amounts payable | 47/48 | €484 | €426 | -€58 | -12.0% |
| Remuneration, social security and pensions | 62 | €6,590 | €4,408 | -€2,182 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,384 | €6,716 | +€332 | +5.2% |
| Other operating charges | 640/8 | €6,038 | €94,741 | +€88,703 | +1,469% |
| Gross operating margin | 9900 | €18,165 | -€18,267 | -€36,432 | |
| Operating profit (loss) | 9901 | -€847 | -€124,132 | -€123,285 | -14,555% |
| Financial charges | 65/66B | €1,751 | €3,838 | +€2,087 | +119% |
| Recurring financial charges | 65 | €1,751 | €3,838 | +€2,087 | +119% |
| Profit (loss) for the period before taxes | 9903 | -€2,598 | -€127,970 | -€125,372 | -4,826% |
| Income taxes | 67/77 | €2,367 | €171 | -€2,196 | -92.8% |
| Profit (loss) for the period | 9904 | -€4,965 | -€128,141 | -€123,176 | -2,481% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,965 | -€128,141 | -€123,176 | -2,481% |
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 16 October 2026 via checked.be.