Cool & Energy Consult: what changed
Cool & Energy Consult
Largest movements
- Cash +€12,254
up €12,254 (+12.9%), from €94,980 to €107,234
mainly Net result for the year (+€33,667) and Other debts (+€11,165)
- Tangible fixed assets +€5,513
up €5,513 (+216%), from €2,557 to €8,069
of which Furniture and vehicles: +€6,306
- Receivables within one year +€3,494
up €3,494 (+8.7%), from €40,306 to €43,800
of which Other amounts receivable: +€2,733
- Deferred charges and accrued income -€2,514
down €2,514 (-99.7%), from €2,523 to €9
- Reserves +€23,667
up €23,667 (+104%), from €22,738 to €46,405
- Debts after one year -€13,750
down €13,750 (-19.7%), from €69,750 to €56,000
- Other debts +€11,165
up €11,165 (+6,209%), from €180 to €11,345
- Trade debts -€5,162
down €5,162 (-34.1%), from €15,121 to €9,959
- Accrued charges and deferred income +€3,468
up €3,468 (+28.3%), from €12,249 to €15,718
- Gross operating margin +€16,457
up €16,457 (+46.1%), from €35,715 to €52,173
- Financial charges +€3,581
up €3,581 (+276%), from €1,299 to €4,880
- Taxes +€1,248
up €1,248 (+11.6%), from €10,730 to €11,977
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 | €140,365 | €159,113 | +€18,747 | +13.4% |
| Fixed assets | 21/28 | €2,557 | €8,069 | +€5,513 | +216% |
| Tangible fixed assets | 22/27 | €2,557 | €8,069 | +€5,513 | +216% |
| Furniture and vehicles | 24 | €21 | €6,327 | +€6,306 | +30,056% |
| Other tangible fixed assets | 26 | €2,536 | €1,743 | -€793 | -31.3% |
| Current assets | 29/58 | €137,809 | €151,043 | +€13,235 | +9.6% |
| Amounts receivable within one year | 40/41 | €40,306 | €43,800 | +€3,494 | +8.7% |
| Trade receivables | 40 | €34,604 | €35,366 | +€761 | +2.2% |
| Other amounts receivable | 41 | €5,702 | €8,435 | +€2,733 | +47.9% |
| Cash at bank and in hand | 54/58 | €94,980 | €107,234 | +€12,254 | +12.9% |
| Deferred charges and accrued income | 490/1 | €2,523 | €9 | -€2,514 | -99.7% |
| Total equity and liabilities | 10/49 | €140,365 | €159,113 | +€18,747 | +13.4% |
| Equity | 10/15 | €41,288 | €64,955 | +€23,667 | +57.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €22,738 | €46,405 | +€23,667 | +104% |
| Distributable reserves | 133 | €22,738 | €46,405 | +€23,667 | +104% |
| Amounts payable | 17/49 | €99,078 | €94,158 | -€4,920 | -5.0% |
| Amounts payable after more than one year | 17 | €69,750 | €56,000 | -€13,750 | -19.7% |
| Other amounts payable | 178/9 | €69,750 | €56,000 | -€13,750 | -19.7% |
| Amounts payable within one year | 42/48 | €17,078 | €22,440 | +€5,362 | +31.4% |
| Trade debts | 44 | €15,121 | €9,959 | -€5,162 | -34.1% |
| Suppliers | 440/4 | €15,121 | €9,959 | -€5,162 | -34.1% |
| Taxes, remuneration and social security | 45 | €1,777 | €1,136 | -€641 | -36.1% |
| Taxes | 450/3 | €1,777 | €1,136 | -€641 | -36.1% |
| Other amounts payable | 47/48 | €180 | €11,345 | +€11,165 | +6,209% |
| Accrued charges and deferred income | 492/3 | €12,249 | €15,718 | +€3,468 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,057 | €1,257 | +€199 | +18.9% |
| Other operating charges | 640/8 | €784 | €603 | -€181 | -23.1% |
| Gross operating margin | 9900 | €35,715 | €52,173 | +€16,457 | +46.1% |
| Operating profit (loss) | 9901 | €33,874 | €50,313 | +€16,439 | +48.5% |
| Financial income | 75/76B | €74 | €211 | +€137 | +184% |
| Recurring financial income | 75 | €74 | €211 | +€137 | +184% |
| Financial charges | 65/66B | €1,299 | €4,880 | +€3,581 | +276% |
| Recurring financial charges | 65 | €1,299 | €4,880 | +€3,581 | +276% |
| Profit (loss) for the period before taxes | 9903 | €32,649 | €45,644 | +€12,995 | +39.8% |
| Income taxes | 67/77 | €10,730 | €11,977 | +€1,248 | +11.6% |
| Profit (loss) for the period | 9904 | €21,920 | €33,667 | +€11,747 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,920 | €33,667 | +€11,747 | +53.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.