COOL RENOV: 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 RENOV
Largest movements
- Receivables within one year -€55,070
down €55,070 (-18.0%), from €305,198 to €250,128
of which Other amounts receivable: -€89,017
- Trade debts -€51,164
down €51,164 (-31.1%), from €164,376 to €113,212
- Tax, wage and social debts -€19,539
down €19,539 (-85.0%), from €23,000 to €3,461
of which Taxes: -€19,239
- Short-term financial debts +€10,724
up €10,724 (+119%), from €8,996 to €19,720
- Profit (loss) carried forward +€9,084
up €9,084 (+8.8%), from €102,972 to €112,056
- Debts after one year -€3,873
down €3,873 (-56.3%), from €6,873 to €3,000
- Gross operating margin +€12,976
up €12,976 (+54.9%), from €23,620 to €36,596
- Financial income -€2,418
down €2,418 (-40.5%), from €5,973 to €3,555
- Financial charges +€1,150
up €1,150 (+45.0%), from €2,557 to €3,707
- Depreciation +€1,053
up €1,053 (+17.6%), from €5,996 to €7,049
- Taxes -€1,032
down €1,032 (-23.0%), from €4,493 to €3,461
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 | €317,649 | €263,022 | -€54,627 | -17.2% |
| Fixed assets | 21/28 | €9,089 | €11,366 | +€2,277 | +25.1% |
| Tangible fixed assets | 22/27 | €9,089 | €11,127 | +€2,038 | +22.4% |
| Plant, machinery and equipment | 23 | €298 | €7,152 | +€6,854 | +2,300% |
| Furniture and vehicles | 24 | €8,791 | €3,975 | -€4,816 | -54.8% |
| Financial fixed assets | 28 | - | €239 | +€239 | |
| Current assets | 29/58 | €308,560 | €251,656 | -€56,904 | -18.4% |
| Amounts receivable within one year | 40/41 | €305,198 | €250,128 | -€55,070 | -18.0% |
| Trade receivables | 40 | €193,611 | €227,559 | +€33,948 | +17.5% |
| Other amounts receivable | 41 | €111,587 | €22,570 | -€89,017 | -79.8% |
| Cash at bank and in hand | 54/58 | €2,447 | €979 | -€1,468 | -60.0% |
| Deferred charges and accrued income | 490/1 | €915 | €548 | -€367 | -40.1% |
| Total equity and liabilities | 10/49 | €317,649 | €263,022 | -€54,627 | -17.2% |
| Equity | 10/15 | €110,672 | €119,756 | +€9,084 | +8.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | €7,000 | - | -€7,000 | |
| Issued capital | 100 | €7,000 | - | -€7,000 | |
| Reserves | 13 | €700 | €700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Legal reserve | 130 | €700 | - | -€700 | |
| Reserves not available under the articles | 1311 | - | €700 | +€700 | |
| Profit (loss) carried forward | 14 | €102,972 | €112,056 | +€9,084 | +8.8% |
| Amounts payable | 17/49 | €206,977 | €143,266 | -€63,711 | -30.8% |
| Amounts payable after more than one year | 17 | €6,873 | €3,000 | -€3,873 | -56.3% |
| Financial debts | 170/4 | €6,873 | €3,000 | -€3,873 | -56.3% |
| Amounts payable within one year | 42/48 | €200,104 | €140,265 | -€59,839 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €3,732 | €3,873 | +€141 | +3.8% |
| Financial debts | 43 | €8,996 | €19,720 | +€10,724 | +119% |
| Credit institutions | 430/8 | €8,996 | €19,720 | +€10,724 | +119% |
| Trade debts | 44 | €164,376 | €113,212 | -€51,164 | -31.1% |
| Suppliers | 440/4 | €164,376 | €113,212 | -€51,164 | -31.1% |
| Taxes, remuneration and social security | 45 | €23,000 | €3,461 | -€19,539 | -85.0% |
| Taxes | 450/3 | €22,700 | €3,461 | -€19,239 | -84.8% |
| Remuneration and social security | 454/9 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,996 | €7,049 | +€1,053 | +17.6% |
| Other operating charges | 640/8 | €2,416 | €3,034 | +€618 | +25.6% |
| Non-recurring operating charges | 66A | - | €13,816 | +€13,816 | |
| Gross operating margin | 9900 | €23,620 | €36,596 | +€12,976 | +54.9% |
| Operating profit (loss) | 9901 | €15,208 | €12,697 | -€2,511 | -16.5% |
| Financial income | 75/76B | €5,973 | €3,555 | -€2,418 | -40.5% |
| Recurring financial income | 75 | €5,973 | €3,555 | -€2,418 | -40.5% |
| Financial charges | 65/66B | €2,557 | €3,707 | +€1,150 | +45.0% |
| Recurring financial charges | 65 | €2,557 | €3,707 | +€1,150 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | €18,624 | €12,545 | -€6,079 | -32.6% |
| Income taxes | 67/77 | €4,493 | €3,461 | -€1,032 | -23.0% |
| Profit (loss) for the period | 9904 | €14,131 | €9,084 | -€5,047 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,131 | €9,084 | -€5,047 | -35.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.