COOL-SUN ENERGY: what changed
COOL-SUN ENERGY
Largest movements
- Receivables within one year +€103,665
up €103,665 (+64.6%), from €160,498 to €264,163
of which Trade receivables: +€93,631
- Tangible fixed assets -€83,960
down €83,960 (-32.4%), from €259,163 to €175,203
of which Furniture and vehicles: -€79,015
- Deferred charges and accrued income -€41,003
down €41,003 (-76.7%), from €53,473 to €12,470
- Stocks and contracts +€39,118
up €39,118 (+22.8%), from €171,281 to €210,400
- Cash +€9,120
up €9,120 (+12.4%), from €73,641 to €82,761
mainly Trade debts (+€85,141) and Depreciation (+€62,026)
- Trade debts +€85,141
up €85,141 (+42.4%), from €200,807 to €285,948
- Debts after one year -€79,485
down €79,485 (-44.7%), from €177,879 to €98,394
- Short-term financial debts +€60,000
new in 2025: €60,000
- Profit (loss) carried forward -€28,751
down €28,751 (-14.8%), from €194,320 to €165,569
- Current portion of long-term debt -€14,194
down €14,194 (-21.0%), from €67,462 to €53,267
- Gross operating margin -€71,641
down €71,641 (-18.6%), from €385,672 to €314,031
- Staff costs -€46,488
down €46,488 (-14.7%), from €315,242 to €268,754
- Depreciation +€4,385
up €4,385 (+7.6%), from €57,641 to €62,026
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €718,056 | €744,996 | +€26,940 | +3.8% |
| Fixed assets | 21/28 | €259,163 | €175,203 | -€83,960 | -32.4% |
| Tangible fixed assets | 22/27 | €259,163 | €175,203 | -€83,960 | -32.4% |
| Plant, machinery and equipment | 23 | €23,471 | €18,527 | -€4,944 | -21.1% |
| Furniture and vehicles | 24 | €235,692 | €156,677 | -€79,015 | -33.5% |
| Current assets | 29/58 | €458,893 | €569,793 | +€110,900 | +24.2% |
| Stocks and contracts in progress | 3 | €171,281 | €210,400 | +€39,118 | +22.8% |
| Stocks | 30/36 | €171,281 | €210,400 | +€39,118 | +22.8% |
| Amounts receivable within one year | 40/41 | €160,498 | €264,163 | +€103,665 | +64.6% |
| Trade receivables | 40 | €137,487 | €231,118 | +€93,631 | +68.1% |
| Other amounts receivable | 41 | €23,011 | €33,045 | +€10,034 | +43.6% |
| Cash at bank and in hand | 54/58 | €73,641 | €82,761 | +€9,120 | +12.4% |
| Deferred charges and accrued income | 490/1 | €53,473 | €12,470 | -€41,003 | -76.7% |
| Total equity and liabilities | 10/49 | €718,056 | €744,996 | +€26,940 | +3.8% |
| Equity | 10/15 | €219,320 | €190,569 | -€28,751 | -13.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,320 | €165,569 | -€28,751 | -14.8% |
| Amounts payable | 17/49 | €498,736 | €554,427 | +€55,691 | +11.2% |
| Amounts payable after more than one year | 17 | €177,879 | €98,394 | -€79,485 | -44.7% |
| Financial debts | 170/4 | €177,879 | €98,394 | -€79,485 | -44.7% |
| Amounts payable within one year | 42/48 | €320,857 | €456,033 | +€135,176 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €67,462 | €53,267 | -€14,194 | -21.0% |
| Financial debts | 43 | - | €60,000 | +€60,000 | |
| Credit institutions | 430/8 | - | €60,000 | +€60,000 | |
| Trade debts | 44 | €200,807 | €285,948 | +€85,141 | +42.4% |
| Suppliers | 440/4 | €200,807 | €285,948 | +€85,141 | +42.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €52,588 | €56,818 | +€4,230 | +8.0% |
| Taxes | 450/3 | €14,032 | €750 | -€13,282 | -94.7% |
| Remuneration and social security | 454/9 | €38,556 | €56,068 | +€17,512 | +45.4% |
| Remuneration, social security and pensions | 62 | €315,242 | €268,754 | -€46,488 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,641 | €62,026 | +€4,385 | +7.6% |
| Other operating charges | 640/8 | €1,367 | €1,106 | -€261 | -19.1% |
| Gross operating margin | 9900 | €385,672 | €314,031 | -€71,641 | -18.6% |
| Operating profit (loss) | 9901 | €11,422 | -€17,854 | -€29,276 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.0% |
| Financial charges | 65/66B | €8,722 | €10,897 | +€2,175 | +24.9% |
| Recurring financial charges | 65 | €8,722 | €10,897 | +€2,175 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €2,704 | -€28,751 | -€31,455 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €2,704 | -€28,751 | -€31,455 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,704 | -€28,751 | -€31,455 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.