CoolPlaces: what changed
Two fiscal 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.
CoolPlaces
Largest movements
- Cash -€3.7m
down €3.7m (-72.7%), from €5.1m to €1.4m
mainly Contributions, distributions and other (-€4.6m) and Investment in fixed assets (net) (-€1.1m)
- Financial fixed assets +€1.3m
up €1.3m (+24.5%), from €5.3m to €6.6m
- Receivables after one year -€810,302
down €810,302 (-13.7%), from €5.9m to €5.1m
- Reserves -€4.0m
down €4.0m (-14.7%), from €26.9m to €22.9m
of which Distributable reserves: -€4.0m
- Financial income -€309,746
down €309,746 (-34.3%), from €903,654 to €593,909
- Gross operating margin +€93,961
up €93,961 (+48.3%), from €194,659 to €288,619
- Depreciation -€37,219
down €37,219 (-25.4%), from €146,500 to €109,281
- Taxes +€16,571
up €16,571 (+10.1%), from €163,381 to €179,952
- Financial charges -€7,676
down €7,676, from €7,559 to -€117
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 | €29,806,811 | €25,963,664 | -€3.8m | -12.9% |
| Fixed assets | 21/28 | €7,680,500 | €8,719,749 | +€1.0m | +13.5% |
| Tangible fixed assets | 22/27 | €2,393,206 | €2,136,574 | -€256,632 | -10.7% |
| Land and buildings | 22 | €2,288,269 | €2,061,893 | -€226,375 | -9.9% |
| Plant, machinery and equipment | 23 | €4,466 | €7,939 | +€3,474 | +77.8% |
| Furniture and vehicles | 24 | €70,286 | €41,615 | -€28,672 | -40.8% |
| Other tangible fixed assets | 26 | €30,185 | €25,127 | -€5,059 | -16.8% |
| Financial fixed assets | 28 | €5,287,294 | €6,583,176 | +€1.3m | +24.5% |
| Current assets | 29/58 | €22,126,311 | €17,243,915 | -€4.9m | -22.1% |
| Amounts receivable after more than one year | 29 | €5,930,668 | €5,120,366 | -€810,302 | -13.7% |
| Other amounts receivable | 291 | €5,930,668 | €5,120,366 | -€810,302 | -13.7% |
| Amounts receivable within one year | 40/41 | €239,503 | €74,643 | -€164,860 | -68.8% |
| Trade receivables | 40 | €24,149 | €26,262 | +€2,113 | +8.7% |
| Other amounts receivable | 41 | €215,354 | €48,381 | -€166,973 | -77.5% |
| Current investments | 50/53 | €10,783,376 | €10,614,546 | -€168,829 | -1.6% |
| Cash at bank and in hand | 54/58 | €5,122,173 | €1,400,108 | -€3.7m | -72.7% |
| Deferred charges and accrued income | 490/1 | €50,592 | €34,252 | -€16,340 | -32.3% |
| Total equity and liabilities | 10/49 | €29,806,811 | €25,963,664 | -€3.8m | -12.9% |
| Equity | 10/15 | €29,733,687 | €25,767,056 | -€4.0m | -13.3% |
| Contributions | 10/11 | €2,826,800 | €2,826,800 | = | 0.0% |
| Reserves | 13 | €26,906,887 | €22,940,256 | -€4.0m | -14.7% |
| Non-distributable reserves | 130/1 | €360,415 | €360,415 | = | 0.0% |
| Reserves not available under the articles | 1311 | €360,415 | €360,415 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,068 | €4,068 | = | 0.0% |
| Distributable reserves | 133 | €26,542,404 | €22,575,773 | -€4.0m | -14.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €73,123 | €196,608 | +€123,485 | +168.9% |
| Amounts payable within one year | 42/48 | €72,855 | €195,701 | +€122,846 | +168.6% |
| Trade debts | 44 | €4,025 | €5,529 | +€1,504 | +37.4% |
| Suppliers | 440/4 | €4,025 | €5,529 | +€1,504 | +37.4% |
| Taxes, remuneration and social security | 45 | €65,765 | €183,074 | +€117,310 | +178.4% |
| Taxes | 450/3 | €65,765 | €183,074 | +€117,310 | +178.4% |
| Other amounts payable | 47/48 | €3,066 | €7,097 | +€4,032 | +131.5% |
| Accrued charges and deferred income | 492/3 | €268 | €908 | +€639 | +238.4% |
| Non-recurring operating income | 76A | €0 | €86,534 | +€86,534 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,500 | €109,281 | -€37,219 | -25.4% |
| Other operating charges | 640/8 | €9,086 | €10,042 | +€957 | +10.5% |
| Gross operating margin | 9900 | €194,659 | €288,619 | +€93,961 | +48.3% |
| Operating profit (loss) | 9901 | €39,073 | €169,296 | +€130,222 | +333.3% |
| Financial income | 75/76B | €903,654 | €593,909 | -€309,746 | -34.3% |
| Recurring financial income | 75 | €903,654 | €593,909 | -€309,746 | -34.3% |
| Financial charges | 65/66B | €7,559 | -€117 | -€7,676 | |
| Recurring financial charges | 65 | €7,559 | -€117 | -€7,676 | |
| Profit (loss) for the period before taxes | 9903 | €935,168 | €763,321 | -€171,847 | -18.4% |
| Income taxes | 67/77 | €163,381 | €179,952 | +€16,571 | +10.1% |
| Profit (loss) for the period | 9904 | €771,787 | €583,369 | -€188,418 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €771,787 | €583,369 | -€188,418 | -24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.