Cool Technics: what changed
Cool Technics
Largest movements
- Cash +€39,439
up €39,439 (+19.3%), from €204,729 to €244,168
mainly Net result for the year (+€43,667) and Tax, wage and social debts (+€27,655)
- Receivables within one year +€15,975
up €15,975 (+90.2%), from €17,717 to €33,692
of which Other amounts receivable: +€17,536
- Current investments +€10,228
new in 2025: €10,228
- Tangible fixed assets -€5,751
down €5,751 (-51.8%), from €11,105 to €5,353
of which Furniture and vehicles: -€5,385
- Reserves +€43,667
up €43,667 (+55.9%), from €78,119 to €121,786
- Tax, wage and social debts +€27,655
up €27,655 (+182%), from €15,195 to €42,850
- Other debts +€12,805
up €12,805 (+16.1%), from €79,586 to €92,391
- Accrued charges and deferred income -€12,054
no longer reported in 2025 (was €12,054)
- Trade debts -€9,838
down €9,838 (-23.9%), from €41,183 to €31,345
- Gross operating margin +€16,129
up €16,129 (+25.9%), from €62,387 to €78,515
- Taxes +€4,875
up €4,875 (+28.0%), from €17,436 to €22,311
- Write-downs +€2,308
new in 2025: €2,308
- Other operating charges +€901
up €901 (+97.2%), from €927 to €1,828
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 | €242,109 | €300,656 | +€58,547 | +24.2% |
| Fixed assets | 21/28 | €18,406 | €11,655 | -€6,751 | -36.7% |
| Intangible fixed assets | 21 | €7,301 | €6,301 | -€1,000 | -13.7% |
| Tangible fixed assets | 22/27 | €11,105 | €5,353 | -€5,751 | -51.8% |
| Plant, machinery and equipment | 23 | €3,253 | €753 | -€2,500 | -76.8% |
| Furniture and vehicles | 24 | €7,851 | €2,466 | -€5,385 | -68.6% |
| Other tangible fixed assets | 26 | - | €2,134 | +€2,134 | |
| Current assets | 29/58 | €223,704 | €289,002 | +€65,298 | +29.2% |
| Amounts receivable within one year | 40/41 | €17,717 | €33,692 | +€15,975 | +90.2% |
| Trade receivables | 40 | €10,392 | €8,832 | -€1,560 | -15.0% |
| Other amounts receivable | 41 | €7,325 | €24,861 | +€17,536 | +239% |
| Current investments | 50/53 | - | €10,228 | +€10,228 | |
| Cash at bank and in hand | 54/58 | €204,729 | €244,168 | +€39,439 | +19.3% |
| Deferred charges and accrued income | 490/1 | €1,257 | €913 | -€344 | -27.4% |
| Total equity and liabilities | 10/49 | €242,109 | €300,656 | +€58,547 | +24.2% |
| Equity | 10/15 | €83,119 | €126,786 | +€43,667 | +52.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,119 | €121,786 | +€43,667 | +55.9% |
| Distributable reserves | 133 | €78,119 | €121,786 | +€43,667 | +55.9% |
| Amounts payable | 17/49 | €158,991 | €173,870 | +€14,880 | +9.4% |
| Amounts payable within one year | 42/48 | €146,937 | €173,870 | +€26,934 | +18.3% |
| Trade debts | 44 | €41,183 | €31,345 | -€9,838 | -23.9% |
| Suppliers | 440/4 | €41,183 | €31,345 | -€9,838 | -23.9% |
| Advances received on contracts in progress | 46 | €10,973 | €7,284 | -€3,689 | -33.6% |
| Taxes, remuneration and social security | 45 | €15,195 | €42,850 | +€27,655 | +182% |
| Taxes | 450/3 | €15,195 | €42,850 | +€27,655 | +182% |
| Other amounts payable | 47/48 | €79,586 | €92,391 | +€12,805 | +16.1% |
| Accrued charges and deferred income | 492/3 | €12,054 | - | -€12,054 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,885 | €9,041 | +€156 | +1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,308 | +€2,308 | |
| Other operating charges | 640/8 | €927 | €1,828 | +€901 | +97.2% |
| Gross operating margin | 9900 | €62,387 | €78,515 | +€16,129 | +25.9% |
| Operating profit (loss) | 9901 | €52,575 | €65,339 | +€12,765 | +24.3% |
| Financial income | 75/76B | €86 | €679 | +€593 | +691% |
| Recurring financial income | 75 | €86 | €679 | +€593 | +691% |
| Financial charges | 65/66B | €82 | €40 | -€42 | -50.7% |
| Recurring financial charges | 65 | €82 | €40 | -€42 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €52,579 | €65,978 | +€13,399 | +25.5% |
| Income taxes | 67/77 | €17,436 | €22,311 | +€4,875 | +28.0% |
| Profit (loss) for the period | 9904 | €35,143 | €43,667 | +€8,524 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,143 | €43,667 | +€8,524 | +24.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.