COOL OPTIEK: 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 OPTIEK
Largest movements
- Tangible fixed assets -€43,007
down €43,007 (-12.1%), from €355,317 to €312,310
of which Plant, machinery and equipment: -€42,465
- Receivables within one year +€27,618
up €27,618 (+54.9%), from €50,302 to €77,920
of which Other amounts receivable: +€29,240
- Cash -€12,336
down €12,336 (-30.9%), from €39,948 to €27,612
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€30,704)
- Other debts +€89,044
up €89,044 (+835%), from €10,662 to €99,706
- Reserves -€76,781
down €76,781 (-32.4%), from €237,098 to €160,317
- Trade debts -€23,124
down €23,124 (-23.4%), from €98,930 to €75,806
- Debts after one year -€20,000
down €20,000 (-13.0%), from €153,334 to €133,334
- Depreciation +€10,531
up €10,531 (+16.6%), from €63,510 to €74,041
- Taxes +€6,458
up €6,458 (+3,902%), from €166 to €6,624
- Other operating charges -€5,450
down €5,450 (-75.9%), from €7,179 to €1,729
- Gross operating margin -€5,018
down €5,018 (-3.0%), from €165,344 to €160,325
- Staff costs +€4,675
up €4,675 (+9.9%), from €47,123 to €51,797
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 | €558,397 | €531,048 | -€27,350 | -4.9% |
| Fixed assets | 21/28 | €364,876 | €321,539 | -€43,337 | -11.9% |
| Intangible fixed assets | 21 | €906 | €575 | -€331 | -36.5% |
| Tangible fixed assets | 22/27 | €355,317 | €312,310 | -€43,007 | -12.1% |
| Plant, machinery and equipment | 23 | €344,170 | €301,706 | -€42,465 | -12.3% |
| Furniture and vehicles | 24 | €11,146 | €10,604 | -€542 | -4.9% |
| Financial fixed assets | 28 | €8,654 | €8,654 | = | 0.0% |
| Current assets | 29/58 | €193,522 | €209,509 | +€15,987 | +8.3% |
| Stocks and contracts in progress | 3 | €95,883 | €97,890 | +€2,007 | +2.1% |
| Stocks | 30/36 | €95,883 | €97,890 | +€2,007 | +2.1% |
| Amounts receivable within one year | 40/41 | €50,302 | €77,920 | +€27,618 | +54.9% |
| Trade receivables | 40 | €26,343 | €24,721 | -€1,622 | -6.2% |
| Other amounts receivable | 41 | €23,959 | €53,199 | +€29,240 | +122% |
| Cash at bank and in hand | 54/58 | €39,948 | €27,612 | -€12,336 | -30.9% |
| Deferred charges and accrued income | 490/1 | €7,389 | €6,087 | -€1,302 | -17.6% |
| Total equity and liabilities | 10/49 | €558,397 | €531,048 | -€27,350 | -4.9% |
| Equity | 10/15 | €255,698 | €178,917 | -€76,781 | -30.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €237,098 | €160,317 | -€76,781 | -32.4% |
| Distributable reserves | 133 | €237,098 | €160,317 | -€76,781 | -32.4% |
| Amounts payable | 17/49 | €302,699 | €352,130 | +€49,431 | +16.3% |
| Amounts payable after more than one year | 17 | €153,334 | €133,334 | -€20,000 | -13.0% |
| Financial debts | 170/4 | €153,334 | €133,334 | -€20,000 | -13.0% |
| Amounts payable within one year | 42/48 | €149,366 | €218,797 | +€69,431 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €98,930 | €75,806 | -€23,124 | -23.4% |
| Suppliers | 440/4 | €98,930 | €75,806 | -€23,124 | -23.4% |
| Taxes, remuneration and social security | 45 | €19,774 | €23,285 | +€3,511 | +17.8% |
| Taxes | 450/3 | €9,303 | €12,078 | +€2,775 | +29.8% |
| Remuneration and social security | 454/9 | €10,470 | €11,207 | +€736 | +7.0% |
| Other amounts payable | 47/48 | €10,662 | €99,706 | +€89,044 | +835% |
| Remuneration, social security and pensions | 62 | €47,123 | €51,797 | +€4,675 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,510 | €74,041 | +€10,531 | +16.6% |
| Other operating charges | 640/8 | €7,179 | €1,729 | -€5,450 | -75.9% |
| Gross operating margin | 9900 | €165,344 | €160,325 | -€5,018 | -3.0% |
| Operating profit (loss) | 9901 | €47,532 | €32,758 | -€14,773 | -31.1% |
| Financial income | 75/76B | €794 | €4,843 | +€4,048 | +510% |
| Recurring financial income | 75 | €794 | €4,843 | +€4,048 | +510% |
| Financial charges | 65/66B | €8,333 | €7,758 | -€575 | -6.9% |
| Recurring financial charges | 65 | €8,333 | €7,758 | -€575 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €39,993 | €29,843 | -€10,150 | -25.4% |
| Income taxes | 67/77 | €166 | €6,624 | +€6,458 | +3,902% |
| Profit (loss) for the period | 9904 | €39,827 | €23,219 | -€16,608 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,827 | €23,219 | -€16,608 | -41.7% |
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 19 October 2026 via checked.be.