COOL & DRAFT: what changed
COOL & DRAFT
Largest movements
- Cash +€96,181
up €96,181 (+37.9%), from €254,036 to €350,217
mainly Receivables within one year (+€95,734) and Investment in fixed assets (net) (+€29,215)
- Receivables within one year -€95,734
down €95,734 (-47.9%), from €199,760 to €104,026
of which Other amounts receivable: -€64,728
- Tangible fixed assets -€53,735
down €53,735 (-23.6%), from €227,451 to €173,717
of which Furniture and vehicles: -€37,472
- Stocks and contracts +€26,019
up €26,019 (+163%), from €16,000 to €42,019
of which Contracts in progress: +€26,019
- Trade debts -€53,813
down €53,813 (-64.5%), from €83,456 to €29,643
- Reserves +€28,640
up €28,640 (+8.0%), from €359,244 to €387,885
- Debts after one year -€21,585
down €21,585 (-21.3%), from €101,180 to €79,595
- Other debts +€20,092
up €20,092 (+1,762%), from €1,140 to €21,232
- Gross operating margin -€95,521
down €95,521 (-41.9%), from €227,977 to €132,456
- Taxes -€33,896
down €33,896 (-72.0%), from €47,066 to €13,170
- Staff costs +€28,355
up €28,355 (+92.8%), from €30,549 to €58,904
- Depreciation -€6,811
down €6,811 (-21.7%), from €31,330 to €24,520
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €701,268 | €672,041 | -€29,227 | -4.2% |
| Fixed assets | 21/28 | €227,451 | €173,717 | -€53,735 | -23.6% |
| Tangible fixed assets | 22/27 | €227,451 | €173,717 | -€53,735 | -23.6% |
| Land and buildings | 22 | €151,248 | €139,381 | -€11,866 | -7.8% |
| Plant, machinery and equipment | 23 | €12,549 | €8,528 | -€4,021 | -32.0% |
| Furniture and vehicles | 24 | €61,539 | €24,067 | -€37,472 | -60.9% |
| Other tangible fixed assets | 26 | €2,115 | €1,740 | -€375 | -17.7% |
| Current assets | 29/58 | €473,817 | €498,324 | +€24,507 | +5.2% |
| Stocks and contracts in progress | 3 | €16,000 | €42,019 | +€26,019 | +163% |
| Stocks | 30/36 | €16,000 | €16,000 | = | 0.0% |
| Contracts in progress | 37 | - | €26,019 | +€26,019 | |
| Amounts receivable within one year | 40/41 | €199,760 | €104,026 | -€95,734 | -47.9% |
| Trade receivables | 40 | €134,527 | €103,521 | -€31,006 | -23.0% |
| Other amounts receivable | 41 | €65,232 | €504 | -€64,728 | -99.2% |
| Cash at bank and in hand | 54/58 | €254,036 | €350,217 | +€96,181 | +37.9% |
| Deferred charges and accrued income | 490/1 | €4,021 | €2,062 | -€1,959 | -48.7% |
| Total equity and liabilities | 10/49 | €701,268 | €672,041 | -€29,227 | -4.2% |
| Equity | 10/15 | €477,287 | €505,927 | +€28,640 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €359,244 | €387,885 | +€28,640 | +8.0% |
| Distributable reserves | 133 | €359,244 | €387,885 | +€28,640 | +8.0% |
| Profit (loss) carried forward | 14 | €99,442 | €99,442 | = | 0.0% |
| Amounts payable | 17/49 | €223,981 | €166,114 | -€57,868 | -25.8% |
| Amounts payable after more than one year | 17 | €101,180 | €79,595 | -€21,585 | -21.3% |
| Financial debts | 170/4 | €101,180 | €79,595 | -€21,585 | -21.3% |
| Amounts payable within one year | 42/48 | €121,619 | €86,519 | -€35,101 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €20,796 | €21,585 | +€789 | +3.8% |
| Trade debts | 44 | €83,456 | €29,643 | -€53,813 | -64.5% |
| Suppliers | 440/4 | €83,456 | €29,643 | -€53,813 | -64.5% |
| Taxes, remuneration and social security | 45 | €16,227 | €14,059 | -€2,169 | -13.4% |
| Taxes | 450/3 | €12,152 | €4,976 | -€7,176 | -59.1% |
| Remuneration and social security | 454/9 | €4,076 | €9,083 | +€5,007 | +123% |
| Other amounts payable | 47/48 | €1,140 | €21,232 | +€20,092 | +1,762% |
| Accrued charges and deferred income | 492/3 | €1,182 | - | -€1,182 | |
| Remuneration, social security and pensions | 62 | €30,549 | €58,904 | +€28,355 | +92.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,330 | €24,520 | -€6,811 | -21.7% |
| Other operating charges | 640/8 | €2,440 | €3,264 | +€823 | +33.7% |
| Non-recurring operating charges | 66A | €968 | - | -€968 | |
| Gross operating margin | 9900 | €227,977 | €132,456 | -€95,521 | -41.9% |
| Operating profit (loss) | 9901 | €162,689 | €45,769 | -€116,920 | -71.9% |
| Financial income | 75/76B | €636 | €728 | +€92 | +14.5% |
| Recurring financial income | 75 | €636 | €728 | +€92 | +14.5% |
| Financial charges | 65/66B | €6,441 | €4,687 | -€1,754 | -27.2% |
| Recurring financial charges | 65 | €6,441 | €4,687 | -€1,754 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €156,884 | €41,810 | -€115,074 | -73.3% |
| Income taxes | 67/77 | €47,066 | €13,170 | -€33,896 | -72.0% |
| Profit (loss) for the period | 9904 | €109,818 | €28,640 | -€81,178 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €109,818 | €28,640 | -€81,178 | -73.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.