COOLEMAN: 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.
COOLEMAN
Largest movements
- Cash +€11,683
up €11,683 (+32.3%), from €36,152 to €47,835
mainly Net result for the year (+€24,951) and Depreciation (+€10,343)
- Receivables within one year +€9,255
up €9,255 (+41.0%), from €22,563 to €31,818
of which Other amounts receivable: +€8,427
- Tangible fixed assets -€9,227
down €9,227 (-22.6%), from €40,754 to €31,528
of which Furniture and vehicles: -€8,601
- Deferred charges and accrued income -€1,835
down €1,835 (-42.5%), from €4,315 to €2,480
- Reserves +€19,951
up €19,951 (+36.3%), from €55,034 to €74,985
- Debts after one year -€9,682
down €9,682 (-32.0%), from €30,261 to €20,579
- Trade debts -€1,607
down €1,607 (-38.7%), from €4,155 to €2,547
- Current portion of long-term debt +€1,215
up €1,215 (+10.3%), from €11,833 to €13,048
- Gross operating margin -€7,310
down €7,310 (-14.6%), from €49,904 to €42,594
- Taxes -€1,307
down €1,307 (-18.1%), from €7,233 to €5,926
- Other operating charges +€654
new in 2025: €654
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 | €103,784 | €113,660 | +€9,877 | +9.5% |
| Fixed assets | 21/28 | €40,754 | €31,528 | -€9,227 | -22.6% |
| Tangible fixed assets | 22/27 | €40,754 | €31,528 | -€9,227 | -22.6% |
| Plant, machinery and equipment | 23 | €2,494 | €1,868 | -€625 | -25.1% |
| Furniture and vehicles | 24 | €38,261 | €29,659 | -€8,601 | -22.5% |
| Current assets | 29/58 | €63,029 | €82,133 | +€19,103 | +30.3% |
| Amounts receivable within one year | 40/41 | €22,563 | €31,818 | +€9,255 | +41.0% |
| Trade receivables | 40 | €9,488 | €10,316 | +€828 | +8.7% |
| Other amounts receivable | 41 | €13,075 | €21,502 | +€8,427 | +64.5% |
| Cash at bank and in hand | 54/58 | €36,152 | €47,835 | +€11,683 | +32.3% |
| Deferred charges and accrued income | 490/1 | €4,315 | €2,480 | -€1,835 | -42.5% |
| Total equity and liabilities | 10/49 | €103,784 | €113,660 | +€9,877 | +9.5% |
| Equity | 10/15 | €57,534 | €77,485 | +€19,951 | +34.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €55,034 | €74,985 | +€19,951 | +36.3% |
| Distributable reserves | 133 | €55,034 | €74,985 | +€19,951 | +36.3% |
| Amounts payable | 17/49 | €46,250 | €36,175 | -€10,075 | -21.8% |
| Amounts payable after more than one year | 17 | €30,261 | €20,579 | -€9,682 | -32.0% |
| Financial debts | 170/4 | €30,261 | €20,579 | -€9,682 | -32.0% |
| Amounts payable within one year | 42/48 | €15,988 | €15,596 | -€393 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €11,833 | €13,048 | +€1,215 | +10.3% |
| Trade debts | 44 | €4,155 | €2,547 | -€1,607 | -38.7% |
| Suppliers | 440/4 | €4,155 | €2,547 | -€1,607 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,323 | €10,343 | +€20 | +0.2% |
| Other operating charges | 640/8 | - | €654 | +€654 | |
| Gross operating margin | 9900 | €49,904 | €42,594 | -€7,310 | -14.6% |
| Operating profit (loss) | 9901 | €39,581 | €31,597 | -€7,984 | -20.2% |
| Financial income | 75/76B | €879 | €927 | +€48 | +5.5% |
| Recurring financial income | 75 | €879 | €927 | +€48 | +5.5% |
| Financial charges | 65/66B | €2,064 | €1,646 | -€418 | -20.3% |
| Recurring financial charges | 65 | €2,064 | €1,646 | -€418 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €38,395 | €30,878 | -€7,517 | -19.6% |
| Income taxes | 67/77 | €7,233 | €5,926 | -€1,307 | -18.1% |
| Profit (loss) for the period | 9904 | €31,162 | €24,951 | -€6,210 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,162 | €24,951 | -€6,210 | -19.9% |
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.