COOL FACTORY: 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 FACTORY
Largest movements
- Tangible fixed assets -€214,172
down €214,172 (-5.2%), from €4.1m to €3.9m
- Cash -€89,061
down €89,061 (-45.1%), from €197,389 to €108,328
mainly Debts after one year (-€230,000) and Accrued charges and deferred income (-€71,527)
- Debts after one year -€230,000
down €230,000 (-6.3%), from €3.6m to €3.4m
- Accrued charges and deferred income -€71,527
down €71,527 (-71.7%), from €99,790 to €28,263
- Trade debts -€60,000
down €60,000 (-97.6%), from €61,485 to €1,485
- Gross operating margin +€9,217
up €9,217 (+2.6%), from €355,424 to €364,641
- Other operating charges -€4,420
down €4,420 (-8.9%), from €49,569 to €45,149
- Financial charges -€3,842
down €3,842 (-4.9%), from €79,163 to €75,321
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 | €4,470,111 | €4,150,039 | -€320,072 | -7.2% |
| Fixed assets | 21/28 | €4,144,976 | €3,930,804 | -€214,172 | -5.2% |
| Tangible fixed assets | 22/27 | €4,144,976 | €3,930,804 | -€214,172 | -5.2% |
| Land and buildings | 22 | €4,144,976 | €3,930,804 | -€214,172 | -5.2% |
| Current assets | 29/58 | €325,135 | €219,235 | -€105,900 | -32.6% |
| Amounts receivable within one year | 40/41 | €127,746 | €110,907 | -€16,839 | -13.2% |
| Trade receivables | 40 | €120,746 | €110,907 | -€9,839 | -8.1% |
| Other amounts receivable | 41 | €7,000 | - | -€7,000 | |
| Cash at bank and in hand | 54/58 | €197,389 | €108,328 | -€89,061 | -45.1% |
| Total equity and liabilities | 10/49 | €4,470,111 | €4,150,039 | -€320,072 | -7.2% |
| Equity | 10/15 | -€89,590 | -€59,591 | +€29,999 | +33.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,190 | -€78,191 | +€29,999 | +27.7% |
| Amounts payable | 17/49 | €4,559,701 | €4,209,630 | -€350,071 | -7.7% |
| Amounts payable after more than one year | 17 | €3,622,500 | €3,392,500 | -€230,000 | -6.3% |
| Financial debts | 170/4 | €3,622,500 | €3,392,500 | -€230,000 | -6.3% |
| Amounts payable within one year | 42/48 | €837,411 | €788,866 | -€48,544 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €230,000 | €230,000 | = | 0.0% |
| Trade debts | 44 | €61,485 | €1,485 | -€60,000 | -97.6% |
| Suppliers | 440/4 | €61,485 | €1,485 | -€60,000 | -97.6% |
| Taxes, remuneration and social security | 45 | €16,833 | €17,706 | +€874 | +5.2% |
| Taxes | 450/3 | €16,833 | €17,706 | +€874 | +5.2% |
| Other amounts payable | 47/48 | €529,093 | €539,675 | +€10,582 | +2.0% |
| Accrued charges and deferred income | 492/3 | €99,790 | €28,263 | -€71,527 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214,172 | €214,172 | -€0 | 0.0% |
| Other operating charges | 640/8 | €49,569 | €45,149 | -€4,420 | -8.9% |
| Gross operating margin | 9900 | €355,424 | €364,641 | +€9,217 | +2.6% |
| Operating profit (loss) | 9901 | €91,683 | €105,321 | +€13,637 | +14.9% |
| Financial charges | 65/66B | €79,163 | €75,321 | -€3,842 | -4.9% |
| Recurring financial charges | 65 | €79,163 | €75,321 | -€3,842 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €12,520 | €29,999 | +€17,479 | +140% |
| Profit (loss) for the period | 9904 | €12,520 | €29,999 | +€17,479 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €12,520 | €29,999 | +€17,479 | +140% |
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 21 October 2026 via checked.be.