COOLING SERVICES-HET SALON: 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 SERVICES-HET SALON
Largest movements
- Cash +€5,460
up €5,460 (+11.8%), from €46,375 to €51,835
mainly Net result for the year (+€9,244) and Depreciation (+€5,097)
- Tangible fixed assets -€4,664
down €4,664 (-32.3%), from €14,458 to €9,794
of which Furniture and vehicles: -€4,422
- Receivables within one year +€715
up €715 (+97.9%), from €730 to €1,444
- Profit (loss) carried forward +€9,244
up €9,244 (+60.8%), from -€15,191 to -€5,948
- Other debts -€7,161
down €7,161 (-16.4%), from €43,741 to €36,580
- Debts after one year -€4,560
down €4,560 (-45.1%), from €10,107 to €5,548
- Tax, wage and social debts +€2,004
up €2,004 (+36.3%), from €5,520 to €7,524
- Trade debts +€1,989
up €1,989 (+476%), from €418 to €2,407
- Gross operating margin +€5,770
up €5,770 (+38.3%), from €15,051 to €20,821
- Taxes +€2,542
up €2,542 (+164%), from €1,552 to €4,094
- Financial charges +€648
up €648 (+71.1%), from €911 to €1,559
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 | €62,313 | €63,886 | +€1,573 | +2.5% |
| Fixed assets | 21/28 | €14,458 | €9,794 | -€4,664 | -32.3% |
| Tangible fixed assets | 22/27 | €14,458 | €9,794 | -€4,664 | -32.3% |
| Plant, machinery and equipment | 23 | €1,247 | €1,004 | -€243 | -19.5% |
| Furniture and vehicles | 24 | €13,211 | €8,789 | -€4,422 | -33.5% |
| Current assets | 29/58 | €47,855 | €54,093 | +€6,238 | +13.0% |
| Stocks and contracts in progress | 3 | €750 | €813 | +€63 | +8.4% |
| Stocks | 30/36 | €750 | €813 | +€63 | +8.4% |
| Amounts receivable within one year | 40/41 | €730 | €1,444 | +€715 | +97.9% |
| Trade receivables | 40 | €730 | €1,444 | +€715 | +97.9% |
| Cash at bank and in hand | 54/58 | €46,375 | €51,835 | +€5,460 | +11.8% |
| Total equity and liabilities | 10/49 | €62,313 | €63,886 | +€1,573 | +2.5% |
| Equity | 10/15 | -€2,191 | €7,052 | +€9,244 | |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,191 | -€5,948 | +€9,244 | +60.8% |
| Amounts payable | 17/49 | €64,504 | €56,834 | -€7,671 | -11.9% |
| Amounts payable after more than one year | 17 | €10,107 | €5,548 | -€4,560 | -45.1% |
| Financial debts | 170/4 | €10,107 | €5,548 | -€4,560 | -45.1% |
| Amounts payable within one year | 42/48 | €53,707 | €50,698 | -€3,009 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €4,027 | €4,186 | +€159 | +3.9% |
| Trade debts | 44 | €418 | €2,407 | +€1,989 | +476% |
| Suppliers | 440/4 | €418 | €2,407 | +€1,989 | +476% |
| Taxes, remuneration and social security | 45 | €5,520 | €7,524 | +€2,004 | +36.3% |
| Taxes | 450/3 | €5,520 | €7,524 | +€2,004 | +36.3% |
| Other amounts payable | 47/48 | €43,741 | €36,580 | -€7,161 | -16.4% |
| Accrued charges and deferred income | 492/3 | €690 | €588 | -€102 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,129 | €5,097 | -€32 | -0.6% |
| Other operating charges | 640/8 | €824 | €827 | +€3 | +0.4% |
| Gross operating margin | 9900 | €15,051 | €20,821 | +€5,770 | +38.3% |
| Operating profit (loss) | 9901 | €9,097 | €14,896 | +€5,799 | +63.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €911 | €1,559 | +€648 | +71.1% |
| Recurring financial charges | 65 | €911 | €1,559 | +€648 | +71.1% |
| Profit (loss) for the period before taxes | 9903 | €8,186 | €13,338 | +€5,152 | +62.9% |
| Income taxes | 67/77 | €1,552 | €4,094 | +€2,542 | +164% |
| Profit (loss) for the period | 9904 | €6,634 | €9,244 | +€2,609 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,634 | €9,244 | +€2,609 | +39.3% |
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 29 October 2026 via checked.be.