COOL-CONSULT: 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.
COOL-CONSULT
Largest movements
- Financial fixed assets -€187,944
down €187,944 (-57.8%), from €325,240 to €137,296
- Receivables after one year +€156,408
new in 2025: €156,408
of which Other amounts receivable: +€142,837
- Receivables within one year -€49,500
no longer reported in 2025 (was €49,500)
of which Other amounts receivable: -€37,500
- Cash +€8,897
up €8,897 (+217.7%), from €4,088 to €12,985
mainly Investment in fixed assets (net) (+€182,202) and Receivables within one year (+€49,500)
- Tangible fixed assets +€4,478
up €4,478 (+16.6%), from €27,004 to €31,482
of which Furniture and vehicles: +€4,478
- Other debts -€56,733
down €56,733 (-27.6%), from €205,902 to €149,169
- Debts after one year -€24,664
down €24,664 (-13.1%), from €188,014 to €163,351
- Profit (loss) carried forward +€21,157
up €21,157 (+63.9%), from -€33,120 to -€11,963
- Tax, wage and social debts -€8,147
down €8,147 (-59.2%), from €13,751 to €5,605
of which Taxes: -€5,147
- Gross operating margin -€6,417
down €6,417 (-15.1%), from €42,368 to €35,951
- Other operating charges +€1,545
up €1,545 (+37.3%), from €4,139 to €5,683
- Financial charges +€1,543
up €1,543 (+24.9%), from €6,196 to €7,739
- Depreciation +€720
up €720 (+132.6%), from €543 to €1,263
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.
Cash bridge derived
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 | €405,832 | €339,166 | -€66,666 | -16.4% |
| Fixed assets | 21/28 | €352,244 | €168,778 | -€183,466 | -52.1% |
| Tangible fixed assets | 22/27 | €27,004 | €31,482 | +€4,478 | +16.6% |
| Land and buildings | 22 | €25,655 | €25,655 | = | 0.0% |
| Furniture and vehicles | 24 | €1,349 | €5,827 | +€4,478 | +331.9% |
| Financial fixed assets | 28 | €325,240 | €137,296 | -€187,944 | -57.8% |
| Current assets | 29/58 | €53,588 | €170,388 | +€116,800 | +218.0% |
| Amounts receivable after more than one year | 29 | - | €156,408 | +€156,408 | |
| Trade receivables | 290 | - | €13,571 | +€13,571 | |
| Other amounts receivable | 291 | - | €142,837 | +€142,837 | |
| Amounts receivable within one year | 40/41 | €49,500 | - | -€49,500 | |
| Trade receivables | 40 | €12,000 | - | -€12,000 | |
| Other amounts receivable | 41 | €37,500 | - | -€37,500 | |
| Cash at bank and in hand | 54/58 | €4,088 | €12,985 | +€8,897 | +217.7% |
| Deferred charges and accrued income | 490/1 | - | €995 | +€995 | |
| Total equity and liabilities | 10/49 | €405,832 | €339,166 | -€66,666 | -16.4% |
| Equity | 10/15 | -€31,120 | -€9,963 | +€21,157 | +68.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,120 | -€11,963 | +€21,157 | +63.9% |
| Amounts payable | 17/49 | €436,951 | €349,129 | -€87,822 | -20.1% |
| Amounts payable after more than one year | 17 | €188,014 | €163,351 | -€24,664 | -13.1% |
| Financial debts | 170/4 | €188,014 | €163,351 | -€24,664 | -13.1% |
| Amounts payable within one year | 42/48 | €248,937 | €185,778 | -€63,159 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €26,716 | €27,289 | +€573 | +2.1% |
| Trade debts | 44 | €2,568 | €3,716 | +€1,148 | +44.7% |
| Suppliers | 440/4 | €2,568 | €3,716 | +€1,148 | +44.7% |
| Taxes, remuneration and social security | 45 | €13,751 | €5,605 | -€8,147 | -59.2% |
| Taxes | 450/3 | €10,751 | €5,605 | -€5,147 | -47.9% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €205,902 | €149,169 | -€56,733 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €543 | €1,263 | +€720 | +132.6% |
| Other operating charges | 640/8 | €4,139 | €5,683 | +€1,545 | +37.3% |
| Non-recurring operating charges | 66A | €1,257 | - | -€1,257 | |
| Gross operating margin | 9900 | €42,368 | €35,951 | -€6,417 | -15.1% |
| Operating profit (loss) | 9901 | €36,428 | €29,004 | -€7,424 | -20.4% |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | €6,196 | €7,739 | +€1,543 | +24.9% |
| Recurring financial charges | 65 | €6,196 | €7,739 | +€1,543 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €30,232 | €21,306 | -€8,926 | -29.5% |
| Income taxes | 67/77 | - | €150 | +€150 | |
| Profit (loss) for the period | 9904 | €30,232 | €21,157 | -€9,076 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,232 | €21,157 | -€9,076 | -30.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.