COOL@HOME: 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@HOME
Largest movements
- Cash +€233,441
up €233,441 (+236.7%), from €98,618 to €332,059
mainly Current investments (+€198,130) and Net result for the year (+€79,038)
- Current investments -€198,130
down €198,130 (-96.6%), from €205,073 to €6,943
- Tangible fixed assets -€43,624
down €43,624 (-8.2%), from €532,344 to €488,719
- Receivables within one year +€13,464
up €13,464 (+3220.7%), from €418 to €13,882
- Reserves +€79,038
up €79,038 (+17.0%), from €465,291 to €544,330
- Debts after one year -€64,953
down €64,953 (-23.5%), from €276,363 to €211,410
of which Other amounts payable: -€34,440
- Short-term financial debts -€13,527
down €13,527 (-30.7%), from €44,040 to €30,513
- Tax, wage and social debts +€9,254
up €9,254 (+233.3%), from €3,966 to €13,221
- Gross operating margin +€18,296
up €18,296 (+12.0%), from €152,568 to €170,864
- Taxes +€13,241
up €13,241 (+41.9%), from €31,634 to €44,875
- Financial income +€6,200
new in 2025: €6,200
- Depreciation -€2,182
down €2,182 (-4.8%), from €45,806 to €43,624
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.
Cash bridge derived
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 | €836,452 | €841,604 | +€5,151 | +0.6% |
| Fixed assets | 21/28 | €532,344 | €488,719 | -€43,624 | -8.2% |
| Tangible fixed assets | 22/27 | €532,344 | €488,719 | -€43,624 | -8.2% |
| Land and buildings | 22 | €532,344 | €488,719 | -€43,624 | -8.2% |
| Current assets | 29/58 | €304,109 | €352,884 | +€48,776 | +16.0% |
| Amounts receivable within one year | 40/41 | €418 | €13,882 | +€13,464 | +3220.7% |
| Trade receivables | 40 | €418 | €13,882 | +€13,464 | +3220.7% |
| Current investments | 50/53 | €205,073 | €6,943 | -€198,130 | -96.6% |
| Cash at bank and in hand | 54/58 | €98,618 | €332,059 | +€233,441 | +236.7% |
| Total equity and liabilities | 10/49 | €836,452 | €841,604 | +€5,151 | +0.6% |
| Equity | 10/15 | €495,088 | €574,126 | +€79,038 | +16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €465,291 | €544,330 | +€79,038 | +17.0% |
| Distributable reserves | 133 | €465,291 | €544,330 | +€79,038 | +17.0% |
| Profit (loss) carried forward | 14 | €23,597 | €23,597 | = | 0.0% |
| Amounts payable | 17/49 | €341,365 | €267,477 | -€73,887 | -21.6% |
| Amounts payable after more than one year | 17 | €276,363 | €211,410 | -€64,953 | -23.5% |
| Financial debts | 170/4 | €75,663 | €45,150 | -€30,513 | -40.3% |
| Other amounts payable | 178/9 | €200,700 | €166,260 | -€34,440 | -17.2% |
| Amounts payable within one year | 42/48 | €63,632 | €55,206 | -€8,426 | -13.2% |
| Financial debts | 43 | €44,040 | €30,513 | -€13,527 | -30.7% |
| Other loans | 439 | €44,040 | €30,513 | -€13,527 | -30.7% |
| Trade debts | 44 | €7,270 | €5,005 | -€2,265 | -31.2% |
| Suppliers | 440/4 | €7,270 | €5,005 | -€2,265 | -31.2% |
| Taxes, remuneration and social security | 45 | €3,966 | €13,221 | +€9,254 | +233.3% |
| Taxes | 450/3 | €3,966 | €13,221 | +€9,254 | +233.3% |
| Other amounts payable | 47/48 | €8,356 | €6,467 | -€1,889 | -22.6% |
| Accrued charges and deferred income | 492/3 | €1,369 | €861 | -€508 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,806 | €43,624 | -€2,182 | -4.8% |
| Other operating charges | 640/8 | €8,941 | €8,834 | -€107 | -1.2% |
| Gross operating margin | 9900 | €152,568 | €170,864 | +€18,296 | +12.0% |
| Operating profit (loss) | 9901 | €97,821 | €118,405 | +€20,585 | +21.0% |
| Financial income | 75/76B | - | €6,200 | +€6,200 | |
| Recurring financial income | 75 | - | €6,200 | +€6,200 | |
| Financial charges | 65/66B | €849 | €692 | -€158 | -18.5% |
| Recurring financial charges | 65 | €849 | €692 | -€158 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €96,971 | €123,913 | +€26,942 | +27.8% |
| Income taxes | 67/77 | €31,634 | €44,875 | +€13,241 | +41.9% |
| Profit (loss) for the period | 9904 | €65,337 | €79,038 | +€13,701 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,337 | €79,038 | +€13,701 | +21.0% |
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 12 October 2026 via checked.be.