COOLING PRO: 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.
COOLING PRO
Largest movements
- Receivables within one year +€67,936
up €67,936 (+309.3%), from €21,963 to €89,899
of which Trade receivables: +€72,765
- Tangible fixed assets -€6,457
down €6,457 (-70.5%), from €9,155 to €2,699
of which Furniture and vehicles: -€5,333
- Deferred charges and accrued income +€2,502
up €2,502 (+556.4%), from €450 to €2,952
- Other debts +€43,954
up €43,954 (+368.0%), from €11,944 to €55,898
- Profit (loss) carried forward +€11,789
up €11,789 (+180.0%), from €6,548 to €18,337
- Trade debts +€5,129
up €5,129 (+84.0%), from €6,109 to €11,238
- Tax, wage and social debts +€3,102
up €3,102 (+157.7%), from €1,967 to €5,069
- Gross operating margin +€2,885
up €2,885 (+31.7%), from €9,113 to €11,997
- Other operating charges +€2,836
new in 2025: €2,836
- Depreciation +€2,699
up €2,699 (+509.7%), from €530 to €3,228
- Financial income +€1,746
new in 2025: €1,746
- Taxes +€882
up €882 (+44.8%), from €1,967 to €2,849
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,569 | €95,551 | +€63,982 | +202.7% |
| Fixed assets | 21/28 | €9,155 | €2,699 | -€6,457 | -70.5% |
| Tangible fixed assets | 22/27 | €9,155 | €2,699 | -€6,457 | -70.5% |
| Plant, machinery and equipment | 23 | €1,645 | €522 | -€1,123 | -68.3% |
| Furniture and vehicles | 24 | €7,511 | €2,177 | -€5,333 | -71.0% |
| Current assets | 29/58 | €22,413 | €92,852 | +€70,438 | +314.3% |
| Amounts receivable within one year | 40/41 | €21,963 | €89,899 | +€67,936 | +309.3% |
| Trade receivables | 40 | €16,080 | €88,845 | +€72,765 | +452.5% |
| Other amounts receivable | 41 | €5,883 | €1,055 | -€4,829 | -82.1% |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Deferred charges and accrued income | 490/1 | €450 | €2,952 | +€2,502 | +556.4% |
| Total equity and liabilities | 10/49 | €31,569 | €95,551 | +€63,982 | +202.7% |
| Equity | 10/15 | €11,548 | €23,337 | +€11,789 | +102.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,548 | €18,337 | +€11,789 | +180.0% |
| Amounts payable | 17/49 | €20,021 | €72,213 | +€52,192 | +260.7% |
| Amounts payable within one year | 42/48 | €20,021 | €72,213 | +€52,192 | +260.7% |
| Financial debts | 43 | - | €7 | +€7 | |
| Credit institutions | 430/8 | - | €7 | +€7 | |
| Trade debts | 44 | €6,109 | €11,238 | +€5,129 | +84.0% |
| Suppliers | 440/4 | €6,109 | €11,238 | +€5,129 | +84.0% |
| Taxes, remuneration and social security | 45 | €1,967 | €5,069 | +€3,102 | +157.7% |
| Taxes | 450/3 | €1,967 | €5,069 | +€3,102 | +157.7% |
| Other amounts payable | 47/48 | €11,944 | €55,898 | +€43,954 | +368.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €3,228 | +€2,699 | +509.7% |
| Other operating charges | 640/8 | - | €2,836 | +€2,836 | |
| Gross operating margin | 9900 | €9,113 | €11,997 | +€2,885 | +31.7% |
| Operating profit (loss) | 9901 | €8,583 | €5,933 | -€2,651 | -30.9% |
| Financial income | 75/76B | - | €1,746 | +€1,746 | |
| Recurring financial income | 75 | - | €1,746 | +€1,746 | |
| Financial charges | 65/66B | €68 | €171 | +€103 | +152.5% |
| Recurring financial charges | 65 | €68 | €171 | +€103 | +152.5% |
| Profit (loss) for the period before taxes | 9903 | €8,516 | €7,508 | -€1,008 | -11.8% |
| Income taxes | 67/77 | €1,967 | €2,849 | +€882 | +44.8% |
| Profit (loss) for the period | 9904 | €6,548 | €4,659 | -€1,890 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,548 | €4,659 | -€1,890 | -28.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.