COOLPAC: 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.
COOLPAC
Largest movements
- Receivables within one year -€56,099
down €56,099 (-55.4%), from €101,321 to €45,223
of which Other amounts receivable: -€55,637
- Cash +€18,635
up €18,635 (+22.5%), from €82,646 to €101,281
mainly Receivables within one year (+€56,099) and Net result for the year (+€19,113)
- Tangible fixed assets -€10,529
down €10,529 (-36.4%), from €28,896 to €18,368
of which Furniture and vehicles: -€8,543
- Reserves -€26,000
down €26,000 (-27.5%), from €94,580 to €68,580
- Debts after one year -€11,634
down €11,634 (-62.6%), from €18,598 to €6,964
- Other debts -€7,900
down €7,900 (-14.9%), from €52,900 to €45,000
- Trade debts -€5,112
down €5,112 (-43.4%), from €11,776 to €6,664
- Staff costs +€8,238
up €8,238 (+18.6%), from €44,185 to €52,424
- Gross operating margin -€7,221
down €7,221 (-7.2%), from €100,504 to €93,284
- Taxes -€2,220
down €2,220 (-22.2%), from €9,988 to €7,768
- Financial income +€2,035
up €2,035 (+4011.6%), from €51 to €2,085
- Financial charges -€1,523
down €1,523 (-32.7%), from €4,657 to €3,133
of which Non-recurring financial charges: -€1,339
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.
Cash bridge derived
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 | €215,262 | €166,426 | -€48,835 | -22.7% |
| Fixed assets | 21/28 | €28,946 | €18,418 | -€10,529 | -36.4% |
| Tangible fixed assets | 22/27 | €28,896 | €18,368 | -€10,529 | -36.4% |
| Plant, machinery and equipment | 23 | €5,156 | €3,171 | -€1,986 | -38.5% |
| Furniture and vehicles | 24 | €23,740 | €15,197 | -€8,543 | -36.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €186,315 | €148,009 | -€38,307 | -20.6% |
| Stocks and contracts in progress | 3 | €250 | €250 | = | 0.0% |
| Stocks | 30/36 | €250 | €250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €101,321 | €45,223 | -€56,099 | -55.4% |
| Trade receivables | 40 | €27,852 | €27,390 | -€462 | -1.7% |
| Other amounts receivable | 41 | €73,469 | €17,832 | -€55,637 | -75.7% |
| Cash at bank and in hand | 54/58 | €82,646 | €101,281 | +€18,635 | +22.5% |
| Deferred charges and accrued income | 490/1 | €2,098 | €1,255 | -€843 | -40.2% |
| Total equity and liabilities | 10/49 | €215,262 | €166,426 | -€48,835 | -22.7% |
| Equity | 10/15 | €114,629 | €88,741 | -€25,887 | -22.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €94,580 | €68,580 | -€26,000 | -27.5% |
| Distributable reserves | 133 | €94,580 | €68,580 | -€26,000 | -27.5% |
| Profit (loss) carried forward | 14 | €49 | €161 | +€113 | +231.8% |
| Amounts payable | 17/49 | €100,633 | €77,685 | -€22,948 | -22.8% |
| Amounts payable after more than one year | 17 | €18,598 | €6,964 | -€11,634 | -62.6% |
| Financial debts | 170/4 | €18,598 | €6,964 | -€11,634 | -62.6% |
| Amounts payable within one year | 42/48 | €82,035 | €70,721 | -€11,314 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €11,260 | €11,634 | +€374 | +3.3% |
| Trade debts | 44 | €11,776 | €6,664 | -€5,112 | -43.4% |
| Suppliers | 440/4 | €11,776 | €6,664 | -€5,112 | -43.4% |
| Taxes, remuneration and social security | 45 | €6,099 | €7,423 | +€1,324 | +21.7% |
| Taxes | 450/3 | €936 | €1,138 | +€202 | +21.5% |
| Remuneration and social security | 454/9 | €5,162 | €6,285 | +€1,122 | +21.7% |
| Other amounts payable | 47/48 | €52,900 | €45,000 | -€7,900 | -14.9% |
| Remuneration, social security and pensions | 62 | €44,185 | €52,424 | +€8,238 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,124 | €11,889 | -€235 | -1.9% |
| Other operating charges | 640/8 | €887 | €1,042 | +€156 | +17.6% |
| Gross operating margin | 9900 | €100,504 | €93,284 | -€7,221 | -7.2% |
| Operating profit (loss) | 9901 | €43,309 | €27,929 | -€15,380 | -35.5% |
| Financial income | 75/76B | €51 | €2,085 | +€2,035 | +4011.6% |
| Recurring financial income | 75 | €51 | €2,085 | +€2,035 | +4011.6% |
| Financial charges | 65/66B | €4,657 | €3,133 | -€1,523 | -32.7% |
| Recurring financial charges | 65 | €3,317 | €3,133 | -€184 | -5.5% |
| Non-recurring financial charges | 66B | €1,339 | - | -€1,339 | |
| Profit (loss) for the period before taxes | 9903 | €38,703 | €26,881 | -€11,822 | -30.5% |
| Income taxes | 67/77 | €9,988 | €7,768 | -€2,220 | -22.2% |
| Profit (loss) for the period | 9904 | €28,714 | €19,113 | -€9,602 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,714 | €19,113 | -€9,602 | -33.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.