Cool & Cute: 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 & Cute
Largest movements
- Cash +€2,634
up €2,634 (+226%), from €1,164 to €3,798
mainly Other debts (+€11,127) and Depreciation (+€3,540)
- Tangible fixed assets +€746
up €746 (+12.6%), from €5,921 to €6,667
- Receivables within one year +€132
up €132 (+44.3%), from €297 to €428
of which Trade receivables: +€428
- Other debts +€11,127
up €11,127 (+22.0%), from €50,614 to €61,742
- Profit (loss) carried forward -€7,873
down €7,873 (-16.0%), from -€49,352 to -€57,225
- Tax, wage and social debts +€163
up €163, from €0 to €163
- Gross operating margin -€1,145
down €1,145 (-37.9%), from -€3,020 to -€4,165
- Depreciation +€902
up €902 (+34.2%), from €2,638 to €3,540
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.
Derived cash bridge
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 | €7,462 | €10,977 | +€3,515 | +47.1% |
| Fixed assets | 21/28 | €5,921 | €6,667 | +€746 | +12.6% |
| Tangible fixed assets | 22/27 | €5,921 | €6,667 | +€746 | +12.6% |
| Plant, machinery and equipment | 23 | €5,921 | €6,667 | +€746 | +12.6% |
| Current assets | 29/58 | €1,541 | €4,310 | +€2,769 | +180% |
| Amounts receivable within one year | 40/41 | €297 | €428 | +€132 | +44.3% |
| Trade receivables | 40 | €0 | €428 | +€428 | |
| Other amounts receivable | 41 | €297 | €0 | -€297 | -100% |
| Cash at bank and in hand | 54/58 | €1,164 | €3,798 | +€2,634 | +226% |
| Deferred charges and accrued income | 490/1 | €80 | €83 | +€3 | +3.7% |
| Total equity and liabilities | 10/49 | €7,462 | €10,977 | +€3,515 | +47.1% |
| Equity | 10/15 | -€43,152 | -€51,025 | -€7,873 | -18.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,352 | -€57,225 | -€7,873 | -16.0% |
| Amounts payable | 17/49 | €50,614 | €62,002 | +€11,388 | +22.5% |
| Amounts payable within one year | 42/48 | €50,614 | €62,002 | +€11,388 | +22.5% |
| Trade debts | 44 | €0 | €98 | +€98 | |
| Suppliers | 440/4 | €0 | €98 | +€98 | |
| Taxes, remuneration and social security | 45 | €0 | €163 | +€163 | |
| Taxes | 450/3 | €0 | €163 | +€163 | |
| Other amounts payable | 47/48 | €50,614 | €61,742 | +€11,127 | +22.0% |
| Non-recurring operating income | 76A | €685 | €0 | -€685 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,638 | €3,540 | +€902 | +34.2% |
| Other operating charges | 640/8 | €7 | €7 | +€1 | +7.5% |
| Gross operating margin | 9900 | -€3,020 | -€4,165 | -€1,145 | -37.9% |
| Operating profit (loss) | 9901 | -€5,665 | -€7,713 | -€2,048 | -36.1% |
| Financial charges | 65/66B | €172 | €160 | -€12 | -6.7% |
| Recurring financial charges | 65 | €172 | €160 | -€12 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,837 | -€7,873 | -€2,036 | -34.9% |
| Profit (loss) for the period | 9904 | -€5,837 | -€7,873 | -€2,036 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,837 | -€7,873 | -€2,036 | -34.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.