Coolkids: 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.
Coolkids
Largest movements
- Cash +€63,700
up €63,700 (+662%), from €9,623 to €73,323
mainly Net result for the year (+€72,511) and Tax, wage and social debts (+€25,299)
- Tangible fixed assets +€4,673
up €4,673 (+2.0%), from €238,701 to €243,374
of which Land and buildings: +€5,227
- Deferred charges and accrued income -€3,562
down €3,562 (-13.7%), from €26,081 to €22,518
- Reserves +€64,872
new in 2024: €64,872
- Tax, wage and social debts +€25,299
up €25,299 (+183%), from €13,838 to €39,137
of which Taxes: +€28,031
- Other debts -€15,143
down €15,143 (-17.6%), from €86,008 to €70,865
- Debts after one year -€12,809
down €12,809 (-8.1%), from €157,275 to €144,466
- Profit (loss) carried forward +€7,639
no longer reported in 2024 (was -€7,639)
- Gross operating margin +€86,758
up €86,758 (+101%), from €85,514 to €172,271
- Taxes +€16,909
new in 2024: €16,909
- Staff costs +€11,906
up €11,906 (+20.1%), from €59,213 to €71,119
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,405 | €339,215 | +€64,810 | +23.6% |
| Fixed assets | 21/28 | €238,701 | €243,374 | +€4,673 | +2.0% |
| Tangible fixed assets | 22/27 | €238,701 | €243,374 | +€4,673 | +2.0% |
| Land and buildings | 22 | €236,861 | €242,088 | +€5,227 | +2.2% |
| Furniture and vehicles | 24 | €1,840 | €1,285 | -€555 | -30.1% |
| Current assets | 29/58 | €35,704 | €95,841 | +€60,137 | +168% |
| Cash at bank and in hand | 54/58 | €9,623 | €73,323 | +€63,700 | +662% |
| Deferred charges and accrued income | 490/1 | €26,081 | €22,518 | -€3,562 | -13.7% |
| Total equity and liabilities | 10/49 | €274,405 | €339,215 | +€64,810 | +23.6% |
| Equity | 10/15 | -€2,639 | €69,872 | +€72,511 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €64,872 | +€64,872 | |
| Distributable reserves | 133 | - | €64,872 | +€64,872 | |
| Profit (loss) carried forward | 14 | -€7,639 | - | +€7,639 | |
| Amounts payable | 17/49 | €277,044 | €269,343 | -€7,701 | -2.8% |
| Amounts payable after more than one year | 17 | €157,275 | €144,466 | -€12,809 | -8.1% |
| Financial debts | 170/4 | €157,275 | €144,466 | -€12,809 | -8.1% |
| Amounts payable within one year | 42/48 | €119,769 | €124,877 | +€5,108 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €12,670 | €12,809 | +€139 | +1.1% |
| Trade debts | 44 | €7,253 | €2,066 | -€5,186 | -71.5% |
| Suppliers | 440/4 | €7,253 | €2,066 | -€5,186 | -71.5% |
| Taxes, remuneration and social security | 45 | €13,838 | €39,137 | +€25,299 | +183% |
| Taxes | 450/3 | €1,140 | €29,171 | +€28,031 | +2,458% |
| Remuneration and social security | 454/9 | €12,698 | €9,965 | -€2,732 | -21.5% |
| Other amounts payable | 47/48 | €86,008 | €70,865 | -€15,143 | -17.6% |
| Remuneration, social security and pensions | 62 | €59,213 | €71,119 | +€11,906 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,641 | €9,320 | +€679 | +7.9% |
| Other operating charges | 640/8 | €838 | €513 | -€325 | -38.8% |
| Gross operating margin | 9900 | €85,514 | €172,271 | +€86,758 | +101% |
| Operating profit (loss) | 9901 | €16,821 | €91,319 | +€74,498 | +443% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,096 | €1,904 | -€192 | -9.2% |
| Recurring financial charges | 65 | €2,096 | €1,904 | -€192 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €14,725 | €89,420 | +€74,695 | +507% |
| Income taxes | 67/77 | - | €16,909 | +€16,909 | |
| Profit (loss) for the period | 9904 | €14,725 | €72,511 | +€57,786 | +392% |
| Profit (loss) for the period to be appropriated | 9905 | €14,725 | €72,511 | +€57,786 | +392% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.