COOLEOS: what changed
Two fiscal 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.
COOLEOS
Largest movements
- Receivables within one year -€177,289
down €177,289 (-52.5%), from €337,925 to €160,636
of which Trade receivables: -€163,587
- Cash -€28,912
down €28,912 (-7.7%), from €375,166 to €346,254
mainly Contributions, distributions and other (-€393,890) and Tax, wage and social debts (-€85,804)
- Tangible fixed assets -€22,343
down €22,343 (-29.4%), from €76,081 to €53,738
of which Furniture and vehicles: -€24,937
- Stocks and contracts -€13,072
down €13,072 (-76.1%), from €17,169 to €4,097
- Reserves -€241,143
down €241,143 (-57.2%), from €421,406 to €180,263
- Debts after one year +€134,807
up €134,807, from €0 to €134,807
of which Other amounts payable: +€134,807
- Tax, wage and social debts -€85,804
down €85,804 (-76.2%), from €112,580 to €26,777
of which Taxes: -€85,280
- Trade debts -€67,741
down €67,741 (-79.5%), from €85,161 to €17,420
- Other debts +€24,060
up €24,060 (+13.6%), from €177,129 to €201,189
- Gross operating margin +€35,960
up €35,960 (+10.7%), from €336,348 to €372,308
- Staff costs +€30,708
up €30,708 (+38.9%), from €78,930 to €109,638
- Taxes +€17,592
up €17,592 (+31.3%), from €56,230 to €73,822
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 | €807,501 | €566,455 | -€241,046 | -29.9% |
| Fixed assets | 21/28 | €76,081 | €53,738 | -€22,343 | -29.4% |
| Tangible fixed assets | 22/27 | €76,081 | €53,738 | -€22,343 | -29.4% |
| Plant, machinery and equipment | 23 | €3,864 | €6,458 | +€2,594 | +67.1% |
| Furniture and vehicles | 24 | €72,217 | €47,280 | -€24,937 | -34.5% |
| Current assets | 29/58 | €731,419 | €512,717 | -€218,702 | -29.9% |
| Stocks and contracts in progress | 3 | €17,169 | €4,097 | -€13,072 | -76.1% |
| Stocks | 30/36 | €17,169 | €4,097 | -€13,072 | -76.1% |
| Amounts receivable within one year | 40/41 | €337,925 | €160,636 | -€177,289 | -52.5% |
| Trade receivables | 40 | €313,976 | €150,389 | -€163,587 | -52.1% |
| Other amounts receivable | 41 | €23,949 | €10,247 | -€13,702 | -57.2% |
| Cash at bank and in hand | 54/58 | €375,166 | €346,254 | -€28,912 | -7.7% |
| Deferred charges and accrued income | 490/1 | €1,159 | €1,730 | +€571 | +49.3% |
| Total equity and liabilities | 10/49 | €807,501 | €566,455 | -€241,046 | -29.9% |
| Equity | 10/15 | €427,406 | €186,263 | -€241,143 | -56.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €421,406 | €180,263 | -€241,143 | -57.2% |
| Distributable reserves | 133 | €421,406 | €180,263 | -€241,143 | -57.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €380,095 | €380,192 | +€98 | 0.0% |
| Amounts payable after more than one year | 17 | €0 | €134,807 | +€134,807 | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | - | €134,807 | +€134,807 | |
| Amounts payable within one year | 42/48 | €379,995 | €245,386 | -€134,609 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €5,124 | €0 | -€5,124 | -100.0% |
| Trade debts | 44 | €85,161 | €17,420 | -€67,741 | -79.5% |
| Suppliers | 440/4 | €85,161 | €17,420 | -€67,741 | -79.5% |
| Taxes, remuneration and social security | 45 | €112,580 | €26,777 | -€85,804 | -76.2% |
| Taxes | 450/3 | €99,142 | €13,862 | -€85,280 | -86.0% |
| Remuneration and social security | 454/9 | €13,438 | €12,915 | -€524 | -3.9% |
| Other amounts payable | 47/48 | €177,129 | €201,189 | +€24,060 | +13.6% |
| Accrued charges and deferred income | 492/3 | €100 | €0 | -€100 | -100.0% |
| Remuneration, social security and pensions | 62 | €78,930 | €109,638 | +€30,708 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,507 | €27,843 | +€2,337 | +9.2% |
| Other operating charges | 640/8 | €2,054 | €2,046 | -€8 | -0.4% |
| Non-recurring operating charges | 66A | - | €6,668 | +€6,668 | |
| Gross operating margin | 9900 | €336,348 | €372,308 | +€35,960 | +10.7% |
| Operating profit (loss) | 9901 | €229,857 | €226,113 | -€3,744 | -1.6% |
| Financial income | 75/76B | €2,671 | €756 | -€1,914 | -71.7% |
| Recurring financial income | 75 | €2,671 | €756 | -€1,914 | -71.7% |
| Financial charges | 65/66B | €258 | €300 | +€42 | +16.4% |
| Recurring financial charges | 65 | €258 | €300 | +€42 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €232,269 | €226,569 | -€5,701 | -2.5% |
| Income taxes | 67/77 | €56,230 | €73,822 | +€17,592 | +31.3% |
| Profit (loss) for the period | 9904 | €176,039 | €152,747 | -€23,292 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €176,039 | €152,747 | -€23,292 | -13.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.