COOL CONSTRUCTIONS: what changed

Two fiscal 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.

What changed

COOL CONSTRUCTIONS

BE 0874.087.487Ended or in insolvency proceedings

NACE 41.001, General construction of residential buildings

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fiscal year 2024 against 2025filed annual accounts (NBB)

Net result for the year

€26,996

2024 · €23,307+€3,689

Equity

€164,943

2024 · €137,947+€26,996

Cash

€12,208

2024 · €13,029-€821

Balance sheet total

€2.1m

2024 · €2.1m+€51,989

Largest movements

2024 to 2025

Assets

Receivables within one year +€57,993

up €57,993 (+3.1%), from €1.9m to €1.9m
of which Trade receivables: +€198,099

Equity and liabilities

Trade debts +€36,361

up €36,361 (+9.3%), from €389,423 to €425,784
Profit (loss) carried forward +€26,996

up €26,996 (+32.3%), from €83,460 to €110,456
Short-term financial debts -€24,836

no longer reported in 2025 (was €24,836)

Income statement

Gross operating margin -€59,869

down €59,869 (-57.0%), from €105,026 to €45,157
Staff costs -€40,732

no longer reported in 2025 (was €40,732)
Depreciation -€34,408

down €34,408 (-84.5%), from €40,727 to €6,319
Other operating charges +€9,963

new in 2025: €9,963
Taxes +€9,510

new in 2025: €9,510

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €23,307

Gross operating margin -€59,869

Staff costs +€40,732

Depreciation +€34,408

Other operating charges -€9,963

Financial income +€8,976

Financial charges -€1,085

Taxes -€9,510

Result 2025 €26,996

Cash bridge derived

cash 2024 to 2025

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.

From operations +€30,117

Investment -€0

Financing -€30,938

Cash 2024 €13,029

From operations (derived) +€30,117

Net result for the year +€26,996

Depreciation +€6,319

Stocks and contracts +€0

Receivables within one year -€57,993

Deferred charges and accrued income -€1,137

Trade debts +€36,361

Tax, wage and social debts +€18,645

Other debts -€13,873

Accrued charges and deferred income +€14,798

Investment (derived) -€0

Investment in fixed assets (net) -€0

Financing -€30,938

Debts after one year -€2,725

Current portion of long-term debt -€3,378

Short-term financial debts -€24,836

Contributions, distributions and other +€0

Cash 2025 €12,208

Every line side by side 50 lines

Line	Code	2024	2025	Change	%
Total assets	20/58	€2,083,111	€2,135,100	+€51,989	+2.5%
Fixed assets	21/28	€13,928	€7,609	-€6,319	-45.4%
Tangible fixed assets	22/27	€13,928	€7,609	-€6,319	-45.4%
Plant, machinery and equipment	23	€13,928	€7,609	-€6,319	-45.4%
Current assets	29/58	€2,069,183	€2,127,491	+€58,308	+2.8%
Stocks and contracts in progress	3	€193,845	€193,845	-€0	0.0%
Stocks	30/36	€193,845	€193,845	-€0	0.0%
Amounts receivable within one year	40/41	€1,858,503	€1,916,496	+€57,993	+3.1%
Trade receivables	40	€1,641,718	€1,839,817	+€198,099	+12.1%
Other amounts receivable	41	€216,785	€76,679	-€140,106	-64.6%
Cash at bank and in hand	54/58	€13,029	€12,208	-€821	-6.3%
Deferred charges and accrued income	490/1	€3,805	€4,942	+€1,137	+29.9%
Total equity and liabilities	10/49	€2,083,111	€2,135,100	+€51,989	+2.5%
Equity	10/15	€137,947	€164,943	+€26,996	+19.6%
Contributions	10/11	€18,600	€18,600	=	0.0%
Outside capital	11	€18,600	€18,600	=	0.0%
Other	1109/19	€18,600	€18,600	=	0.0%
Reserves	13	€35,887	€35,887	-€0	0.0%
Non-distributable reserves	130/1	€1,860	€1,860	=	0.0%
Reserves not available under the articles	1311	€1,860	€1,860	=	0.0%
Distributable reserves	133	€34,027	€34,027	-€0	0.0%
Profit (loss) carried forward	14	€83,460	€110,456	+€26,996	+32.3%
Amounts payable	17/49	€1,945,164	€1,970,157	+€24,993	+1.3%
Amounts payable after more than one year	17	€2,725	-	-€2,725
Financial debts	170/4	€2,725	-	-€2,725
Amounts payable within one year	42/48	€1,942,439	€1,955,359	+€12,920	+0.7%
Current portion of amounts payable after more than one year	42	€3,378	-	-€3,378
Financial debts	43	€24,836	-	-€24,836
Credit institutions	430/8	€24,836	-	-€24,836
Trade debts	44	€389,423	€425,784	+€36,361	+9.3%
Suppliers	440/4	€389,423	€425,784	+€36,361	+9.3%
Advances received on contracts in progress	46	€87,658	€87,658	=	0.0%
Taxes, remuneration and social security	45	€273,115	€291,760	+€18,645	+6.8%
Taxes	450/3	€237,864	€268,041	+€30,177	+12.7%
Remuneration and social security	454/9	€35,251	€23,719	-€11,532	-32.7%
Other amounts payable	47/48	€1,164,030	€1,150,157	-€13,873	-1.2%
Accrued charges and deferred income	492/3	-	€14,798	+€14,798
Remuneration, social security and pensions	62	€40,732	-	-€40,732
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets	630	€40,727	€6,319	-€34,408	-84.5%
Other operating charges	640/8	-	€9,963	+€9,963
Gross operating margin	9900	€105,026	€45,157	-€59,869	-57.0%
Operating profit (loss)	9901	€23,567	€28,875	+€5,308	+22.5%
Financial income	75/76B	-	€8,976	+€8,976
Recurring financial income	75	-	€8,976	+€8,976
Financial charges	65/66B	€260	€1,345	+€1,085	+416.7%
Recurring financial charges	65	€260	€1,345	+€1,085	+416.7%
Profit (loss) for the period before taxes	9903	€23,307	€36,506	+€13,199	+56.6%
Income taxes	67/77	-	€9,510	+€9,510
Profit (loss) for the period	9904	€23,307	€26,996	+€3,689	+15.8%
Profit (loss) for the period to be appropriated	9905	€23,307	€26,996	+€3,689	+15.8%

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.