COOLBERRY: 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.
COOLBERRY
Largest movements
- Receivables within one year +€139,238
up €139,238 (+48.2%), from €288,644 to €427,882
of which Other amounts receivable: +€137,263
- Current investments +€70,109
up €70,109 (+4.3%), from €1.6m to €1.7m
- Cash -€37,933
down €37,933 (-65.2%), from €58,156 to €20,223
mainly Contributions, distributions and other (-€476,135) and Receivables within one year (-€139,238)
- Other debts +€476,135
up €476,135, from €0 to €476,135
- Reserves -€301,169
down €301,169 (-15.6%), from €1.9m to €1.6m
of which Distributable reserves: -€301,169
- Financial charges +€36,005
up €36,005, from -€11,830 to €24,175
- Financial income +€30,016
up €30,016 (+27.0%), from €110,969 to €140,985
- Gross operating margin -€19,348
down €19,348 (-13.6%), from €142,370 to €123,022
- Taxes -€17,894
down €17,894 (-25.2%), from €71,009 to €53,115
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 | €1,996,645 | €2,165,307 | +€168,662 | +8.4% |
| Fixed assets | 21/28 | €26,250 | €23,952 | -€2,298 | -8.8% |
| Tangible fixed assets | 22/27 | €26,250 | €23,952 | -€2,298 | -8.8% |
| Furniture and vehicles | 24 | €15,022 | €13,303 | -€1,719 | -11.4% |
| Other tangible fixed assets | 26 | €11,228 | €10,649 | -€579 | -5.2% |
| Current assets | 29/58 | €1,970,395 | €2,141,354 | +€170,960 | +8.7% |
| Amounts receivable within one year | 40/41 | €288,644 | €427,882 | +€139,238 | +48.2% |
| Trade receivables | 40 | - | €1,975 | +€1,975 | |
| Other amounts receivable | 41 | €288,644 | €425,907 | +€137,263 | +47.6% |
| Current investments | 50/53 | €1,620,366 | €1,690,475 | +€70,109 | +4.3% |
| Cash at bank and in hand | 54/58 | €58,156 | €20,223 | -€37,933 | -65.2% |
| Deferred charges and accrued income | 490/1 | €3,229 | €2,775 | -€454 | -14.1% |
| Total equity and liabilities | 10/49 | €1,996,645 | €2,165,307 | +€168,662 | +8.4% |
| Equity | 10/15 | €1,980,693 | €1,679,524 | -€301,169 | -15.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,930,693 | €1,629,524 | -€301,169 | -15.6% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,925,693 | €1,624,524 | -€301,169 | -15.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,952 | €485,782 | +€469,830 | +2,945% |
| Amounts payable within one year | 42/48 | €15,952 | €485,782 | +€469,830 | +2,945% |
| Financial debts | 43 | €722 | €0 | -€722 | -100% |
| Credit institutions | 430/8 | €722 | €0 | -€722 | -100% |
| Trade debts | 44 | €11,592 | €9,647 | -€1,945 | -16.8% |
| Suppliers | 440/4 | €11,592 | €9,647 | -€1,945 | -16.8% |
| Taxes, remuneration and social security | 45 | €3,638 | €0 | -€3,638 | -100% |
| Taxes | 450/3 | €980 | €0 | -€980 | -100% |
| Remuneration and social security | 454/9 | €2,657 | €0 | -€2,657 | -100% |
| Other amounts payable | 47/48 | €0 | €476,135 | +€476,135 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,159 | €8,018 | -€141 | -1.7% |
| Other operating charges | 640/8 | €3,637 | €3,733 | +€96 | +2.6% |
| Gross operating margin | 9900 | €142,370 | €123,022 | -€19,348 | -13.6% |
| Operating profit (loss) | 9901 | €130,574 | €111,271 | -€19,304 | -14.8% |
| Financial income | 75/76B | €110,969 | €140,985 | +€30,016 | +27.0% |
| Recurring financial income | 75 | €110,969 | €140,985 | +€30,016 | +27.0% |
| Financial charges | 65/66B | -€11,830 | €24,175 | +€36,005 | |
| Recurring financial charges | 65 | -€11,830 | €24,175 | +€36,005 | |
| Profit (loss) for the period before taxes | 9903 | €253,373 | €228,081 | -€25,292 | -10.0% |
| Income taxes | 67/77 | €71,009 | €53,115 | -€17,894 | -25.2% |
| Profit (loss) for the period | 9904 | €182,364 | €174,966 | -€7,398 | -4.1% |
| Transfer from tax-exempt reserves | 789 | €138,000 | €0 | -€138,000 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €320,364 | €174,966 | -€145,398 | -45.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.