COOLFOODS: 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.
COOLFOODS
Largest movements
- Tangible fixed assets +€50,402
up €50,402 (+48.4%), from €104,167 to €154,568
of which Land and buildings: +€56,600
- Receivables within one year +€43,592
up €43,592 (+18.3%), from €237,680 to €281,272
of which Trade receivables: +€43,116
- Cash -€20,767
down €20,767 (-94.0%), from €22,088 to €1,322
mainly Investment in fixed assets (net) (-€78,058) and Receivables within one year (-€43,592)
- Debts after one year +€41,117
new in 2026: €41,117
- Reserves +€31,522
up €31,522 (+9.8%), from €321,312 to €352,834
- Current portion of long-term debt +€11,456
new in 2026: €11,456
- Other debts -€8,624
no longer reported in 2026 (was €8,624)
- Trade debts +€4,568
up €4,568 (+40.6%), from €11,241 to €15,809
- Gross operating margin +€12,596
up €12,596 (+18.7%), from €67,270 to €79,867
- Depreciation +€12,124
up €12,124 (+78.1%), from €15,532 to €27,656
- Financial charges +€2,793
up €2,793 (+73.7%), from €3,787 to €6,580
- Taxes -€2,289
down €2,289 (-15.3%), from €14,998 to €12,709
- Financial income -€1,073
no longer reported in 2026 (was €1,073)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €369,826 | €445,509 | +€75,683 | +20.5% |
| Fixed assets | 21/28 | €104,167 | €154,568 | +€50,402 | +48.4% |
| Tangible fixed assets | 22/27 | €104,167 | €154,568 | +€50,402 | +48.4% |
| Land and buildings | 22 | - | €56,600 | +€56,600 | |
| Plant, machinery and equipment | 23 | €6,160 | €7,352 | +€1,192 | +19.3% |
| Furniture and vehicles | 24 | €11,138 | €4,622 | -€6,516 | -58.5% |
| Other tangible fixed assets | 26 | €86,868 | €85,994 | -€874 | -1.0% |
| Current assets | 29/58 | €265,660 | €290,941 | +€25,281 | +9.5% |
| Amounts receivable within one year | 40/41 | €237,680 | €281,272 | +€43,592 | +18.3% |
| Trade receivables | 40 | €237,635 | €280,751 | +€43,116 | +18.1% |
| Other amounts receivable | 41 | €45 | €521 | +€476 | +1,053% |
| Cash at bank and in hand | 54/58 | €22,088 | €1,322 | -€20,767 | -94.0% |
| Deferred charges and accrued income | 490/1 | €5,891 | €8,347 | +€2,456 | +41.7% |
| Total equity and liabilities | 10/49 | €369,826 | €445,509 | +€75,683 | +20.5% |
| Equity | 10/15 | €336,312 | €367,834 | +€31,522 | +9.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €321,312 | €352,834 | +€31,522 | +9.8% |
| Distributable reserves | 133 | €321,312 | €352,834 | +€31,522 | +9.8% |
| Amounts payable | 17/49 | €33,514 | €77,675 | +€44,161 | +132% |
| Amounts payable after more than one year | 17 | - | €41,117 | +€41,117 | |
| Financial debts | 170/4 | - | €41,117 | +€41,117 | |
| Amounts payable within one year | 42/48 | €33,514 | €36,558 | +€3,044 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,456 | +€11,456 | |
| Trade debts | 44 | €11,241 | €15,809 | +€4,568 | +40.6% |
| Suppliers | 440/4 | €11,241 | €15,809 | +€4,568 | +40.6% |
| Taxes, remuneration and social security | 45 | €13,649 | €9,293 | -€4,356 | -31.9% |
| Taxes | 450/3 | €13,649 | €9,293 | -€4,356 | -31.9% |
| Other amounts payable | 47/48 | €8,624 | - | -€8,624 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,532 | €27,656 | +€12,124 | +78.1% |
| Other operating charges | 640/8 | €1,114 | €1,399 | +€286 | +25.7% |
| Gross operating margin | 9900 | €67,270 | €79,867 | +€12,596 | +18.7% |
| Operating profit (loss) | 9901 | €50,625 | €50,811 | +€186 | +0.4% |
| Financial income | 75/76B | €1,073 | - | -€1,073 | |
| Recurring financial income | 75 | €1,073 | - | -€1,073 | |
| Financial charges | 65/66B | €3,787 | €6,580 | +€2,793 | +73.7% |
| Recurring financial charges | 65 | €3,787 | €6,580 | +€2,793 | +73.7% |
| Profit (loss) for the period before taxes | 9903 | €47,911 | €44,232 | -€3,679 | -7.7% |
| Income taxes | 67/77 | €14,998 | €12,709 | -€2,289 | -15.3% |
| Profit (loss) for the period | 9904 | €32,913 | €31,522 | -€1,390 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,913 | €31,522 | -€1,390 | -4.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.