COOL GRAY: what changed
Two fiscal 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 GRAY
Largest movements
- Receivables within one year +€1,754
up €1,754 (+14.0%), from €12,554 to €14,308
- Profit (loss) carried forward +€2,804
up €2,804 (+29.8%), from -€9,425 to -€6,620
- Short-term financial debts -€1,087
down €1,087 (-81.7%), from €1,330 to €243
- Financial income +€1,980
new in 2024: €1,980
- Gross operating margin +€1,231
up €1,231, from -€394 to €837
- Financial charges -€872
down €872 (-98.6%), from €885 to €13
- Other operating charges -€867
no longer reported in 2024 (was €867)
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,591 | €14,308 | +€1,717 | +13.6% |
| Current assets | 29/58 | €12,591 | €14,308 | +€1,717 | +13.6% |
| Amounts receivable within one year | 40/41 | €12,554 | €14,308 | +€1,754 | +14.0% |
| Other amounts receivable | 41 | €12,554 | €14,308 | +€1,754 | +14.0% |
| Deferred charges and accrued income | 490/1 | €37 | - | -€37 | |
| Total equity and liabilities | 10/49 | €12,591 | €14,308 | +€1,717 | +13.6% |
| Equity | 10/15 | €11,026 | €13,831 | +€2,804 | +25.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,425 | -€6,620 | +€2,804 | +29.8% |
| Amounts payable | 17/49 | €1,565 | €477 | -€1,087 | -69.5% |
| Amounts payable within one year | 42/48 | €1,565 | €477 | -€1,087 | -69.5% |
| Financial debts | 43 | €1,330 | €243 | -€1,087 | -81.7% |
| Credit institutions | 430/8 | €1,330 | €243 | -€1,087 | -81.7% |
| Taxes, remuneration and social security | 45 | €234 | €234 | = | 0.0% |
| Taxes | 450/3 | €234 | €234 | = | 0.0% |
| Other operating charges | 640/8 | €867 | - | -€867 | |
| Gross operating margin | 9900 | -€394 | €837 | +€1,231 | |
| Operating profit (loss) | 9901 | -€1,261 | €837 | +€2,098 | |
| Financial income | 75/76B | - | €1,980 | +€1,980 | |
| Recurring financial income | 75 | - | €1,980 | +€1,980 | |
| Financial charges | 65/66B | €885 | €13 | -€872 | -98.6% |
| Recurring financial charges | 65 | €885 | €13 | -€872 | -98.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,146 | €2,804 | +€4,950 | |
| Profit (loss) for the period | 9904 | -€2,146 | €2,804 | +€4,950 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,146 | €2,804 | +€4,950 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.