COOL UP: 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 UP
Largest movements
- Cash -€10,386
down €10,386 (-69.2%), from €15,013 to €4,627
mainly Other debts (-€12,750) and Net result for the year (-€27)
- Other debts -€12,750
no longer reported in 2025 (was €12,750)
- Tax, wage and social debts +€2,392
up €2,392 (+282.6%), from €846 to €3,238
- Gross operating margin -€5,917
down €5,917 (-84.8%), from €6,980 to €1,062
- Taxes -€1,016
down €1,016 (-53.2%), from €1,912 to €895
- Other operating charges +€129
new in 2025: €129
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 | €15,601 | €5,215 | -€10,386 | -66.6% |
| Current assets | 29/58 | €15,601 | €5,215 | -€10,386 | -66.6% |
| Amounts receivable within one year | 40/41 | €588 | €588 | = | 0.0% |
| Other amounts receivable | 41 | €588 | €588 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,013 | €4,627 | -€10,386 | -69.2% |
| Total equity and liabilities | 10/49 | €15,601 | €5,215 | -€10,386 | -66.6% |
| Equity | 10/15 | €2,005 | €1,977 | -€27 | -1.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5 | -€23 | -€27 | |
| Amounts payable | 17/49 | €13,596 | €3,238 | -€10,358 | -76.2% |
| Amounts payable within one year | 42/48 | €13,596 | €3,238 | -€10,358 | -76.2% |
| Taxes, remuneration and social security | 45 | €846 | €3,238 | +€2,392 | +282.6% |
| Taxes | 450/3 | €846 | €3,238 | +€2,392 | +282.6% |
| Other amounts payable | 47/48 | €12,750 | - | -€12,750 | |
| Other operating charges | 640/8 | - | €129 | +€129 | |
| Gross operating margin | 9900 | €6,980 | €1,062 | -€5,917 | -84.8% |
| Operating profit (loss) | 9901 | €6,980 | €933 | -€6,047 | -86.6% |
| Financial income | 75/76B | €1 | €0 | -€0 | -60.7% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -60.7% |
| Financial charges | 65/66B | €53 | €65 | +€13 | +24.0% |
| Recurring financial charges | 65 | €53 | €65 | +€13 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €6,928 | €868 | -€6,060 | -87.5% |
| Income taxes | 67/77 | €1,912 | €895 | -€1,016 | -53.2% |
| Profit (loss) for the period | 9904 | €5,016 | -€27 | -€5,043 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,016 | -€27 | -€5,043 |
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 10 October 2026 via checked.be.