COOL SOLUTIONS: 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.
What changed
COOL SOLUTIONS
NACE 52.250, Logistics services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €762,439+€748,267
Equity
€1.8m
2024 · €1.8m+€10,706
Cash
€1.0m
2024 · €679,404+€356,393
Balance sheet total
€6.2m
2024 · €6.1m+€166,621
Largest movements
Assets
- Financial fixed assets -€395,870
down €395,870 (-98.4%), from €402,162 to €6,292
of which Affiliated companies: -€395,870
- Cash +€356,393
up €356,393 (+52.5%), from €679,404 to €1.0m
mainly Net result for the year (+€1.5m) and Investment in fixed assets (net) (+€402,118)
- Current investments +€250,000
up €250,000 (+50.0%), from €500,000 to €750,000
- Tangible fixed assets -€87,323
down €87,323 (-24.6%), from €355,125 to €267,803
of which Furniture and vehicles: -€65,298
- Receivables within one year +€78,228
up €78,228 (+1.9%), from €4.0m to €4.1m
of which Trade receivables: +€106,352
Equity and liabilities
- Tax, wage and social debts +€160,802
up €160,802 (+93.9%), from €171,219 to €332,020
of which Taxes: +€101,317
Income statement
- Turnover +€6.0m
up €6.0m (+22.5%), from €26.4m to €32.4m
- Goods and materials +€4.9m
up €4.9m (+21.3%), from €23.1m to €28.0m
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.
Result 2024
€762,439
Turnover
+€6.0m
Other operating income
+€46,970
Goods and materials
-€4.9m
Services and other goods
+€186,327
Staff costs
-€291,737
Depreciation
+€35,691
Write-downs
-€9,375
Other operating charges
+€783
Other operating items
+€27,283
Financial income
+€121,091
Financial charges
-€82,575
Taxes
-€318,346
Result 2025
€1.5m
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.
From operations
+€1.7m
Investment
+€152,118
Financing
-€1.5m
Cash 2024
€679,404
From operations (derived)
+€1.7m
Net result for the year
+€1.5m
Depreciation
+€90,331
Receivables within one year
-€78,228
Deferred charges and accrued income
+€25,551
Trade debts
+€14,543
Tax, wage and social debts
+€160,802
Other debts
+€31,387
Accrued charges and deferred income
-€25,198
Investment (derived)
+€152,118
Investment in fixed assets (net)
+€402,118
Current investments
-€250,000
Financing
-€1.5m
Debts after one year
-€12,923
Current portion of long-term debt
-€12,696
Contributions, distributions and other
-€1.5m
Cash 2025
€1.0m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,068,463 | €6,235,084 | +€166,621 | +2.7% |
| Fixed assets | 21/28 | €766,550 | €274,102 | -€492,449 | -64.2% |
| Intangible fixed assets | 21 | €9,263 | €7 | -€9,256 | -99.9% |
| Tangible fixed assets | 22/27 | €355,125 | €267,803 | -€87,323 | -24.6% |
| Land and buildings | 22 | €87,722 | €78,986 | -€8,736 | -10.0% |
| Plant, machinery and equipment | 23 | €44,677 | €31,388 | -€13,289 | -29.7% |
| Furniture and vehicles | 24 | €222,726 | €157,429 | -€65,298 | -29.3% |
| Financial fixed assets | 28 | €402,162 | €6,292 | -€395,870 | -98.4% |
| Affiliated companies | 280/1 | €395,870 | - | -€395,870 | |
| Amounts receivable | 281 | €395,870 | - | -€395,870 | |
| Other financial fixed assets | 284/8 | €6,292 | €6,292 | = | 0.0% |
| Shares | 284 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,292 | €1,292 | = | 0.0% |
| Current assets | 29/58 | €5,301,913 | €5,960,983 | +€659,069 | +12.4% |
| Amounts receivable within one year | 40/41 | €4,023,951 | €4,102,178 | +€78,228 | +1.9% |
| Trade receivables | 40 | €3,948,504 | €4,054,856 | +€106,352 | +2.7% |
| Other amounts receivable | 41 | €75,446 | €47,323 | -€28,124 | -37.3% |
| Current investments | 50/53 | €500,000 | €750,000 | +€250,000 | +50.0% |
| Other investments | 51/53 | €500,000 | €750,000 | +€250,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €679,404 | €1,035,797 | +€356,393 | +52.5% |
| Deferred charges and accrued income | 490/1 | €98,558 | €73,007 | -€25,551 | -25.9% |
| Total equity and liabilities | 10/49 | €6,068,463 | €6,235,084 | +€166,621 | +2.7% |
| Equity | 10/15 | €1,835,046 | €1,845,752 | +€10,706 | +0.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,011,107 | €1,011,107 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €987,200 | €818,800 | -€168,400 | -17.1% |
| Distributable reserves | 133 | €17,757 | €186,157 | +€168,400 | +948.4% |
| Profit (loss) carried forward | 14 | €762,439 | €773,145 | +€10,706 | +1.4% |
| Amounts payable | 17/49 | €4,233,417 | €4,389,332 | +€155,915 | +3.7% |
| Amounts payable after more than one year | 17 | €13,982 | €1,060 | -€12,923 | -92.4% |
| Financial debts | 170/4 | €13,982 | €1,060 | -€12,923 | -92.4% |
| Credit institutions | 173 | €13,982 | €1,060 | -€12,923 | -92.4% |
| Amounts payable within one year | 42/48 | €4,194,237 | €4,388,273 | +€194,036 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €25,619 | €12,923 | -€12,696 | -49.6% |
| Trade debts | 44 | €3,997,399 | €4,011,942 | +€14,543 | +0.4% |
| Suppliers | 440/4 | €3,997,399 | €4,011,942 | +€14,543 | +0.4% |
| Taxes, remuneration and social security | 45 | €171,219 | €332,020 | +€160,802 | +93.9% |
| Taxes | 450/3 | €56,662 | €157,980 | +€101,317 | +178.8% |
| Remuneration and social security | 454/9 | €114,556 | €174,041 | +€59,484 | +51.9% |
| Other amounts payable | 47/48 | - | €31,387 | +€31,387 | |
| Accrued charges and deferred income | 492/3 | €25,198 | - | -€25,198 | |
| Operating income | 70/76A | €26,469,028 | €32,500,699 | +€6.0m | +22.8% |
| Turnover | 70 | €26,442,631 | €32,398,967 | +€6.0m | +22.5% |
| Other operating income | 74 | €21,397 | €68,366 | +€46,970 | +219.5% |
| Non-recurring operating income | 76A | €5,000 | €33,365 | +€28,365 | +567.3% |
| Operating charges | 60/66A | €25,412,839 | €30,416,415 | +€5.0m | +19.7% |
| Goods for resale, raw materials and consumables | 60 | €23,067,673 | €27,991,856 | +€4.9m | +21.3% |
| Purchases | 600/8 | €23,067,673 | €27,991,856 | +€4.9m | +21.3% |
| Services and other goods | 61 | €1,220,271 | €1,033,944 | -€186,327 | -15.3% |
| Remuneration, social security and pensions | 62 | €994,482 | €1,286,219 | +€291,737 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,022 | €90,331 | -€35,691 | -28.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,375 | +€9,375 | |
| Other operating charges | 640/8 | €4,391 | €3,608 | -€783 | -17.8% |
| Non-recurring operating charges | 66A | - | €1,083 | +€1,083 | |
| Operating profit (loss) | 9901 | €1,056,189 | €2,084,284 | +€1.0m | +97.3% |
| Financial income | 75/76B | €49,640 | €170,731 | +€121,091 | +243.9% |
| Recurring financial income | 75 | €49,640 | €170,731 | +€121,091 | +243.9% |
| Income from financial fixed assets | 750 | €3 | - | -€3 | |
| Income from current assets | 751 | €12,438 | €19,556 | +€7,118 | +57.2% |
| Other financial income | 752/9 | €37,199 | €151,175 | +€113,976 | +306.4% |
| Financial charges | 65/66B | €56,068 | €138,642 | +€82,575 | +147.3% |
| Recurring financial charges | 65 | €56,068 | €98,642 | +€42,575 | +75.9% |
| Debt charges | 650 | €3,116 | €4,857 | +€1,740 | +55.8% |
| Other financial charges | 652/9 | €52,952 | €93,786 | +€40,834 | +77.1% |
| Non-recurring financial charges | 66B | - | €40,000 | +€40,000 | |
| Profit (loss) for the period before taxes | 9903 | €1,049,760 | €2,116,373 | +€1.1m | +101.6% |
| Income taxes | 67/77 | €287,321 | €605,667 | +€318,346 | +110.8% |
| Taxes | 670/3 | €287,321 | €606,003 | +€318,682 | +110.9% |
| Tax adjustments and reversals of tax provisions | 77 | - | €336 | +€336 | |
| Profit (loss) for the period | 9904 | €762,439 | €1,510,706 | +€748,267 | +98.1% |
| Transfer from tax-exempt reserves | 789 | - | €168,400 | +€168,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €762,439 | €1,679,106 | +€916,667 | +120.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.