Cool-Technics: 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.
Cool-Technics
Largest movements
- Cash +€27,447
up €27,447 (+299.3%), from €9,170 to €36,617
mainly Accrued charges and deferred income (+€26,600) and Trade debts (+€17,476)
- Current investments +€13,028
up €13,028 (+639.3%), from €2,038 to €15,066
- Stocks and contracts +€11,664
new in 2025: €11,664
- Tangible fixed assets -€6,600
down €6,600 (-2.8%), from €236,564 to €229,964
of which Land and buildings: -€6,760
- Accrued charges and deferred income +€26,600
new in 2025: €26,600
- Trade debts +€17,476
up €17,476 (+886.9%), from €1,970 to €19,446
- Reserves +€11,606
up €11,606 (+6.8%), from €171,407 to €183,013
- Debts after one year -€11,016
down €11,016 (-7.3%), from €151,644 to €140,628
- Gross operating margin +€9,483
up €9,483 (+48.5%), from €19,544 to €29,027
- Taxes +€2,761
up €2,761 (+122.9%), from €2,246 to €5,006
- Financial charges -€382
down €382 (-10.4%), from €3,660 to €3,278
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,238 | €392,166 | +€44,928 | +12.9% |
| Fixed assets | 21/28 | €236,564 | €229,964 | -€6,600 | -2.8% |
| Tangible fixed assets | 22/27 | €236,564 | €229,964 | -€6,600 | -2.8% |
| Land and buildings | 22 | €232,552 | €225,792 | -€6,760 | -2.9% |
| Plant, machinery and equipment | 23 | €3,756 | €4,173 | +€417 | +11.1% |
| Furniture and vehicles | 24 | €257 | - | -€257 | |
| Current assets | 29/58 | €110,674 | €162,202 | +€51,528 | +46.6% |
| Amounts receivable after more than one year | 29 | €78,000 | €78,000 | = | 0.0% |
| Trade receivables | 290 | €78,000 | €78,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | - | €11,664 | +€11,664 | |
| Stocks | 30/36 | - | €11,664 | +€11,664 | |
| Amounts receivable within one year | 40/41 | €17,099 | €15,165 | -€1,934 | -11.3% |
| Trade receivables | 40 | €9,192 | €9,840 | +€648 | +7.0% |
| Other amounts receivable | 41 | €7,907 | €5,326 | -€2,581 | -32.6% |
| Current investments | 50/53 | €2,038 | €15,066 | +€13,028 | +639.3% |
| Cash at bank and in hand | 54/58 | €9,170 | €36,617 | +€27,447 | +299.3% |
| Deferred charges and accrued income | 490/1 | €4,367 | €5,690 | +€1,323 | +30.3% |
| Total equity and liabilities | 10/49 | €347,238 | €392,166 | +€44,928 | +12.9% |
| Equity | 10/15 | €177,607 | €189,213 | +€11,606 | +6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €171,407 | €183,013 | +€11,606 | +6.8% |
| Distributable reserves | 133 | €171,407 | €183,013 | +€11,606 | +6.8% |
| Amounts payable | 17/49 | €169,631 | €202,953 | +€33,322 | +19.6% |
| Amounts payable after more than one year | 17 | €151,644 | €140,628 | -€11,016 | -7.3% |
| Financial debts | 170/4 | €151,644 | €140,628 | -€11,016 | -7.3% |
| Amounts payable within one year | 42/48 | €17,987 | €35,725 | +€17,738 | +98.6% |
| Current portion of amounts payable after more than one year | 42 | €10,826 | €11,034 | +€207 | +1.9% |
| Trade debts | 44 | €1,970 | €19,446 | +€17,476 | +886.9% |
| Suppliers | 440/4 | €1,970 | €19,446 | +€17,476 | +886.9% |
| Taxes, remuneration and social security | 45 | €220 | €2,535 | +€2,316 | +1053.5% |
| Taxes | 450/3 | €220 | €2,535 | +€2,316 | +1053.5% |
| Other amounts payable | 47/48 | €4,970 | €2,710 | -€2,260 | -45.5% |
| Accrued charges and deferred income | 492/3 | - | €26,600 | +€26,600 | |
| Non-recurring operating income | 76A | - | €13,508 | +€13,508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,854 | €8,940 | +€86 | +1.0% |
| Other operating charges | 640/8 | €1,318 | €1,446 | +€128 | +9.7% |
| Gross operating margin | 9900 | €19,544 | €29,027 | +€9,483 | +48.5% |
| Operating profit (loss) | 9901 | €9,372 | €18,641 | +€9,269 | +98.9% |
| Financial income | 75/76B | €2,161 | €2,083 | -€78 | -3.6% |
| Recurring financial income | 75 | €2,161 | €2,083 | -€78 | -3.6% |
| Financial charges | 65/66B | €3,660 | €3,278 | -€382 | -10.4% |
| Recurring financial charges | 65 | €3,660 | €3,278 | -€382 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €7,873 | €17,445 | +€9,572 | +121.6% |
| Income taxes | 67/77 | €2,246 | €5,006 | +€2,761 | +122.9% |
| Profit (loss) for the period | 9904 | €5,627 | €12,439 | +€6,812 | +121.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,627 | €12,439 | +€6,812 | +121.1% |
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 5 October 2026 via checked.be.