COOLS: 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.
COOLS
Largest movements
- Cash +€60,521
up €60,521 (+323%), from €18,739 to €79,260
mainly Net result for the year (+€70,611) and Tax, wage and social debts (+€19,786)
- Receivables within one year +€18,224
up €18,224 (+22.4%), from €81,282 to €99,505
of which Trade receivables: +€11,074
- Tangible fixed assets +€8,402
up €8,402 (+757%), from €1,110 to €9,512
of which Land and buildings: +€4,364
- Profit (loss) carried forward +€70,611
up €70,611, from -€23,920 to €46,690
- Tax, wage and social debts +€19,786
up €19,786 (+201%), from €9,829 to €29,615
of which Taxes: +€22,881
- Trade debts -€3,566
down €3,566 (-30.6%), from €11,668 to €8,103
- Gross operating margin +€95,004
up €95,004 (+1,188%), from €7,994 to €102,999
- Taxes +€20,814
up €20,814 (+473%), from €4,401 to €25,215
- Other operating charges +€6,243
up €6,243 (+500%), from €1,248 to €7,490
- Financial charges +€2,138
up €2,138 (+1,943%), from €110 to €2,248
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.
Derived cash bridge
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 | €101,447 | €188,278 | +€86,831 | +85.6% |
| Fixed assets | 21/28 | €1,110 | €9,512 | +€8,402 | +757% |
| Tangible fixed assets | 22/27 | €1,110 | €9,512 | +€8,402 | +757% |
| Land and buildings | 22 | - | €4,364 | +€4,364 | |
| Plant, machinery and equipment | 23 | - | €1,712 | +€1,712 | |
| Furniture and vehicles | 24 | €1,110 | €3,436 | +€2,326 | +209% |
| Current assets | 29/58 | €100,336 | €178,766 | +€78,429 | +78.2% |
| Amounts receivable within one year | 40/41 | €81,282 | €99,505 | +€18,224 | +22.4% |
| Trade receivables | 40 | €0 | €11,074 | +€11,074 | |
| Other amounts receivable | 41 | €81,282 | €88,431 | +€7,149 | +8.8% |
| Cash at bank and in hand | 54/58 | €18,739 | €79,260 | +€60,521 | +323% |
| Deferred charges and accrued income | 490/1 | €315 | €0 | -€315 | -100% |
| Total equity and liabilities | 10/49 | €101,447 | €188,278 | +€86,831 | +85.6% |
| Equity | 10/15 | €79,949 | €150,560 | +€70,611 | +88.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,270 | €85,270 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,657 | €9,657 | = | 0.0% |
| Distributable reserves | 133 | €73,753 | €73,753 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,920 | €46,690 | +€70,611 | |
| Amounts payable | 17/49 | €21,498 | €37,718 | +€16,220 | +75.5% |
| Amounts payable within one year | 42/48 | €21,498 | €37,718 | +€16,220 | +75.5% |
| Trade debts | 44 | €11,668 | €8,103 | -€3,566 | -30.6% |
| Suppliers | 440/4 | €11,668 | €8,103 | -€3,566 | -30.6% |
| Taxes, remuneration and social security | 45 | €9,829 | €29,615 | +€19,786 | +201% |
| Taxes | 450/3 | €6,735 | €29,615 | +€22,881 | +340% |
| Remuneration and social security | 454/9 | €3,094 | €0 | -€3,094 | -100% |
| Remuneration, social security and pensions | 62 | €237 | €0 | -€237 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768 | €1,573 | +€805 | +105% |
| Other operating charges | 640/8 | €1,248 | €7,490 | +€6,243 | +500% |
| Gross operating margin | 9900 | €7,994 | €102,999 | +€95,004 | +1,188% |
| Operating profit (loss) | 9901 | €5,742 | €93,935 | +€88,194 | +1,536% |
| Financial income | 75/76B | €4,004 | €4,138 | +€134 | +3.4% |
| Recurring financial income | 75 | €4,004 | €4,138 | +€134 | +3.4% |
| Financial charges | 65/66B | €110 | €2,248 | +€2,138 | +1,943% |
| Recurring financial charges | 65 | €110 | €2,248 | +€2,138 | +1,943% |
| Profit (loss) for the period before taxes | 9903 | €9,636 | €95,825 | +€86,190 | +894% |
| Income taxes | 67/77 | €4,401 | €25,215 | +€20,814 | +473% |
| Profit (loss) for the period | 9904 | €5,235 | €70,611 | +€65,376 | +1,249% |
| Profit (loss) for the period to be appropriated | 9905 | €5,235 | €70,611 | +€65,376 | +1,249% |
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 25 October 2026 via checked.be.