COOLFOOD: 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.
COOLFOOD
Largest movements
- Receivables within one year -€25,401
down €25,401 (-20.9%), from €121,620 to €96,219
of which Trade receivables: -€23,401
- Cash +€2,523
up €2,523 (+51.1%), from €4,941 to €7,464
mainly Receivables within one year (+€25,401) and Net result for the year (+€5,464)
- Trade debts -€23,023
down €23,023 (-91.4%), from €25,201 to €2,178
- Other debts -€11,806
down €11,806 (-51.1%), from €23,101 to €11,296
- Profit (loss) carried forward +€5,464
up €5,464 (+84.4%), from -€6,473 to -€1,009
- Tax, wage and social debts +€4,821
up €4,821 (+98.5%), from €4,892 to €9,713
of which Taxes: +€2,816
- Gross operating margin -€15,137
down €15,137 (-45.5%), from €33,290 to €18,153
- Depreciation -€1,949
down €1,949 (-60.6%), from €3,215 to €1,266
- Financial income -€1,160
down €1,160 (-98.9%), from €1,173 to €13
- Other operating charges -€694
down €694 (-61.6%), from €1,126 to €432
- Staff costs -€493
down €493 (-4.4%), from €11,322 to €10,829
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 | €132,587 | €108,043 | -€24,544 | -18.5% |
| Fixed assets | 21/28 | €5,626 | €4,360 | -€1,266 | -22.5% |
| Tangible fixed assets | 22/27 | €5,626 | €4,360 | -€1,266 | -22.5% |
| Plant, machinery and equipment | 23 | €131 | - | -€131 | |
| Furniture and vehicles | 24 | €936 | €639 | -€298 | -31.8% |
| Other tangible fixed assets | 26 | €4,559 | €3,721 | -€837 | -18.4% |
| Current assets | 29/58 | €126,961 | €103,683 | -€23,278 | -18.3% |
| Amounts receivable within one year | 40/41 | €121,620 | €96,219 | -€25,401 | -20.9% |
| Trade receivables | 40 | €83,374 | €59,973 | -€23,401 | -28.1% |
| Other amounts receivable | 41 | €38,246 | €36,246 | -€2,000 | -5.2% |
| Cash at bank and in hand | 54/58 | €4,941 | €7,464 | +€2,523 | +51.1% |
| Deferred charges and accrued income | 490/1 | €400 | - | -€400 | |
| Total equity and liabilities | 10/49 | €132,587 | €108,043 | -€24,544 | -18.5% |
| Equity | 10/15 | €68,907 | €74,371 | +€5,464 | +7.9% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €56,580 | €56,580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €56,580 | €56,580 | = | 0.0% |
| Reserves not available under the articles | 1311 | €56,580 | €56,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,473 | -€1,009 | +€5,464 | +84.4% |
| Amounts payable | 17/49 | €63,680 | €33,672 | -€30,008 | -47.1% |
| Amounts payable within one year | 42/48 | €63,680 | €33,672 | -€30,008 | -47.1% |
| Trade debts | 44 | €25,201 | €2,178 | -€23,023 | -91.4% |
| Suppliers | 440/4 | €25,201 | €2,178 | -€23,023 | -91.4% |
| Advances received on contracts in progress | 46 | €10,485 | €10,485 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,892 | €9,713 | +€4,821 | +98.5% |
| Taxes | 450/3 | €4,154 | €6,970 | +€2,816 | +67.8% |
| Remuneration and social security | 454/9 | €738 | €2,743 | +€2,005 | +272% |
| Other amounts payable | 47/48 | €23,101 | €11,296 | -€11,806 | -51.1% |
| Remuneration, social security and pensions | 62 | €11,322 | €10,829 | -€493 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,215 | €1,266 | -€1,949 | -60.6% |
| Other operating charges | 640/8 | €1,126 | €432 | -€694 | -61.6% |
| Gross operating margin | 9900 | €33,290 | €18,153 | -€15,137 | -45.5% |
| Operating profit (loss) | 9901 | €17,626 | €5,626 | -€12,000 | -68.1% |
| Financial income | 75/76B | €1,173 | €13 | -€1,160 | -98.9% |
| Recurring financial income | 75 | €1,173 | €13 | -€1,160 | -98.9% |
| Financial charges | 65/66B | -€4 | €175 | +€179 | |
| Recurring financial charges | 65 | -€4 | €175 | +€179 | |
| Profit (loss) for the period before taxes | 9903 | €18,804 | €5,464 | -€13,339 | -70.9% |
| Profit (loss) for the period | 9904 | €18,804 | €5,464 | -€13,339 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,804 | €5,464 | -€13,339 | -70.9% |
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 1 November 2026 via checked.be.