COOL CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets +€171,418
up €171,418 (+22.6%), from €756,894 to €928,312
of which Land and buildings: +€146,089
- Reserves +€184,553
up €184,553 (+21.9%), from €842,170 to €1.0m
- Debts after one year -€33,575
down €33,575 (-13.0%), from €257,717 to €224,142
- Other debts +€26,925
up €26,925 (+21.5%), from €125,048 to €151,973
- Trade debts -€16,219
down €16,219 (-60.4%), from €26,832 to €10,613
- Financial income -€63,536
down €63,536 (-21.0%), from €302,672 to €239,137
- Gross operating margin +€40,795
up €40,795 (+35.8%), from €114,001 to €154,796
- Taxes -€9,160
down €9,160 (-8.1%), from €112,725 to €103,565
- Depreciation +€8,786
up €8,786 (+17.8%), from €49,345 to €58,131
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 | €1,419,074 | €1,577,475 | +€158,401 | +11.2% |
| Fixed assets | 21/28 | €1,119,932 | €1,291,350 | +€171,418 | +15.3% |
| Tangible fixed assets | 22/27 | €756,894 | €928,312 | +€171,418 | +22.6% |
| Land and buildings | 22 | €592,855 | €738,945 | +€146,089 | +24.6% |
| Plant, machinery and equipment | 23 | €89,930 | €128,322 | +€38,392 | +42.7% |
| Furniture and vehicles | 24 | €1,037 | €42,709 | +€41,671 | +4017.1% |
| Leasing and similar rights | 25 | €73,071 | €18,337 | -€54,734 | -74.9% |
| Financial fixed assets | 28 | €363,038 | €363,038 | = | 0.0% |
| Current assets | 29/58 | €299,142 | €286,125 | -€13,017 | -4.4% |
| Amounts receivable within one year | 40/41 | €12,566 | €290 | -€12,276 | -97.7% |
| Trade receivables | 40 | €136 | €290 | +€155 | +114.3% |
| Other amounts receivable | 41 | €12,431 | - | -€12,431 | |
| Current investments | 50/53 | €170,000 | €160,000 | -€10,000 | -5.9% |
| Cash at bank and in hand | 54/58 | €116,351 | €125,609 | +€9,259 | +8.0% |
| Deferred charges and accrued income | 490/1 | €225 | €225 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,419,074 | €1,577,475 | +€158,401 | +11.2% |
| Equity | 10/15 | €948,039 | €1,132,592 | +€184,553 | +19.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €842,170 | €1,026,723 | +€184,553 | +21.9% |
| Distributable reserves | 133 | €842,170 | €1,026,723 | +€184,553 | +21.9% |
| Profit (loss) carried forward | 14 | €93,469 | €93,469 | -€0 | 0.0% |
| Amounts payable | 17/49 | €471,035 | €444,883 | -€26,152 | -5.6% |
| Amounts payable after more than one year | 17 | €257,717 | €224,142 | -€33,575 | -13.0% |
| Financial debts | 170/4 | €257,717 | €224,142 | -€33,575 | -13.0% |
| Amounts payable within one year | 42/48 | €210,686 | €220,557 | +€9,871 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €32,893 | €33,575 | +€682 | +2.1% |
| Trade debts | 44 | €26,832 | €10,613 | -€16,219 | -60.4% |
| Suppliers | 440/4 | €26,832 | €10,613 | -€16,219 | -60.4% |
| Taxes, remuneration and social security | 45 | €25,913 | €24,396 | -€1,517 | -5.9% |
| Taxes | 450/3 | €25,913 | €24,396 | -€1,517 | -5.9% |
| Other amounts payable | 47/48 | €125,048 | €151,973 | +€26,925 | +21.5% |
| Accrued charges and deferred income | 492/3 | €2,632 | €185 | -€2,448 | -93.0% |
| Non-recurring operating income | 76A | €11,765 | - | -€11,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,345 | €58,131 | +€8,786 | +17.8% |
| Other operating charges | 640/8 | €2,749 | €2,131 | -€618 | -22.5% |
| Gross operating margin | 9900 | €114,001 | €154,796 | +€40,795 | +35.8% |
| Operating profit (loss) | 9901 | €61,907 | €94,535 | +€32,628 | +52.7% |
| Financial income | 75/76B | €302,672 | €239,137 | -€63,536 | -21.0% |
| Recurring financial income | 75 | €302,672 | €239,137 | -€63,536 | -21.0% |
| Financial charges | 65/66B | €11,659 | €12,123 | +€464 | +4.0% |
| Recurring financial charges | 65 | €11,659 | €12,123 | +€464 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €352,920 | €321,549 | -€31,372 | -8.9% |
| Income taxes | 67/77 | €112,725 | €103,565 | -€9,160 | -8.1% |
| Profit (loss) for the period | 9904 | €240,195 | €217,984 | -€22,211 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €240,195 | €217,984 | -€22,211 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.