Cool S: 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 S
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Cash +€35,955
up €35,955 (+233%), from €15,430 to €51,385
mainly Net result for the year (+€76,173) and Tax, wage and social debts (+€25,104)
- Receivables within one year +€4,986
up €4,986 (+57.8%), from €8,631 to €13,617
- Reserves +€76,173
up €76,173 (+486%), from €15,677 to €91,850
- Tax, wage and social debts +€25,104
up €25,104 (+326%), from €7,700 to €32,804
- Gross operating margin +€76,057
up €76,057 (+378%), from €20,130 to €96,187
- Taxes +€15,738
up €15,738 (+398%), from €3,958 to €19,697
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 | €25,878 | €127,314 | +€101,437 | +392% |
| Current assets | 29/58 | €25,878 | €127,314 | +€101,437 | +392% |
| Amounts receivable within one year | 40/41 | €8,631 | €13,617 | +€4,986 | +57.8% |
| Trade receivables | 40 | €8,631 | €13,617 | +€4,986 | +57.8% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €15,430 | €51,385 | +€35,955 | +233% |
| Deferred charges and accrued income | 490/1 | €1,817 | €2,313 | +€496 | +27.3% |
| Total equity and liabilities | 10/49 | €25,878 | €127,314 | +€101,437 | +392% |
| Equity | 10/15 | €18,177 | €94,350 | +€76,173 | +419% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,677 | €91,850 | +€76,173 | +486% |
| Distributable reserves | 133 | €15,677 | €91,850 | +€76,173 | +486% |
| Amounts payable | 17/49 | €7,700 | €32,964 | +€25,264 | +328% |
| Amounts payable within one year | 42/48 | €7,700 | €32,804 | +€25,104 | +326% |
| Taxes, remuneration and social security | 45 | €7,700 | €32,804 | +€25,104 | +326% |
| Taxes | 450/3 | €7,700 | €32,804 | +€25,104 | +326% |
| Accrued charges and deferred income | 492/3 | - | €160 | +€160 | |
| Other operating charges | 640/8 | €494 | €318 | -€176 | -35.6% |
| Gross operating margin | 9900 | €20,130 | €96,187 | +€76,057 | +378% |
| Operating profit (loss) | 9901 | €19,636 | €95,869 | +€76,233 | +388% |
| Financial charges | 65/66B | €0 | €0 | -€0 | -50.0% |
| Recurring financial charges | 65 | €0 | €0 | -€0 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €19,636 | €95,869 | +€76,233 | +388% |
| Income taxes | 67/77 | €3,958 | €19,697 | +€15,738 | +398% |
| Profit (loss) for the period | 9904 | €15,677 | €76,173 | +€60,495 | +386% |
| Profit (loss) for the period to be appropriated | 9905 | €15,677 | €76,173 | +€60,495 | +386% |
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 16 October 2026 via checked.be.