Cool Touch Services: 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 Touch Services
Largest movements
- Cash +€153,961
up €153,961 (+320%), from €48,044 to €202,005
mainly Net result for the year (+€128,774) and Receivables within one year (+€91,331)
- Receivables within one year -€91,331
down €91,331 (-42.1%), from €216,865 to €125,534
of which Other amounts receivable: -€158,181
- Financial fixed assets -€63,333
down €63,333 (-100%), from €63,333 to €0
- Tax, wage and social debts +€35,019
up €35,019 (+346%), from €10,125 to €45,144
- Reserves -€31,049
down €31,049 (-13.4%), from €231,695 to €200,646
- Gross operating margin +€126,064
up €126,064 (+201%), from €62,703 to €188,767
- Depreciation -€55,594
down €55,594 (-96.2%), from €57,813 to €2,219
- Taxes +€54,430
up €54,430 (+2,871%), from €1,896 to €56,326
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 | €354,911 | €356,902 | +€1,990 | +0.6% |
| Fixed assets | 21/28 | €69,807 | €5,824 | -€63,983 | -91.7% |
| Tangible fixed assets | 22/27 | €6,474 | €5,824 | -€650 | -10.0% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | - | €1,240 | +€1,240 | |
| Furniture and vehicles | 24 | €6,474 | €4,584 | -€1,890 | -29.2% |
| Financial fixed assets | 28 | €63,333 | €0 | -€63,333 | -100% |
| Current assets | 29/58 | €285,104 | €351,077 | +€65,973 | +23.1% |
| Amounts receivable within one year | 40/41 | €216,865 | €125,534 | -€91,331 | -42.1% |
| Trade receivables | 40 | €51,300 | €118,150 | +€66,850 | +130% |
| Other amounts receivable | 41 | €165,565 | €7,384 | -€158,181 | -95.5% |
| Current investments | 50/53 | €17,250 | €20,250 | +€3,000 | +17.4% |
| Cash at bank and in hand | 54/58 | €48,044 | €202,005 | +€153,961 | +320% |
| Deferred charges and accrued income | 490/1 | €2,945 | €3,288 | +€343 | +11.7% |
| Total equity and liabilities | 10/49 | €354,911 | €356,902 | +€1,990 | +0.6% |
| Equity | 10/15 | €341,994 | €310,946 | -€31,049 | -9.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €231,695 | €200,646 | -€31,049 | -13.4% |
| Distributable reserves | 133 | €231,695 | €200,646 | -€31,049 | -13.4% |
| Profit (loss) carried forward | 14 | €104,100 | €104,100 | = | 0.0% |
| Amounts payable | 17/49 | €12,917 | €45,956 | +€33,039 | +256% |
| Amounts payable within one year | 42/48 | €12,917 | €45,956 | +€33,039 | +256% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €514 | €0 | -€514 | -100% |
| Credit institutions | 430/8 | €514 | €0 | -€514 | -100% |
| Trade debts | 44 | €613 | €812 | +€199 | +32.5% |
| Suppliers | 440/4 | €613 | €812 | +€199 | +32.5% |
| Taxes, remuneration and social security | 45 | €10,125 | €45,144 | +€35,019 | +346% |
| Taxes | 450/3 | €10,125 | €45,144 | +€35,019 | +346% |
| Other amounts payable | 47/48 | €1,666 | €0 | -€1,666 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,813 | €2,219 | -€55,594 | -96.2% |
| Other operating charges | 640/8 | €2,554 | €1,037 | -€1,517 | -59.4% |
| Gross operating margin | 9900 | €62,703 | €188,767 | +€126,064 | +201% |
| Operating profit (loss) | 9901 | €2,336 | €185,511 | +€183,175 | +7,842% |
| Financial charges | 65/66B | €368 | €411 | +€44 | +11.8% |
| Recurring financial charges | 65 | €368 | €411 | +€44 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €1,968 | €185,100 | +€183,132 | +9,305% |
| Income taxes | 67/77 | €1,896 | €56,326 | +€54,430 | +2,871% |
| Profit (loss) for the period | 9904 | €72 | €128,774 | +€128,702 | +178,233% |
| Profit (loss) for the period to be appropriated | 9905 | €72 | €128,774 | +€128,702 | +178,233% |
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 28 October 2026 via checked.be.