COOLS BOUW & CONSULTING: what changed
COOLS BOUW & CONSULTING
Largest movements
- Stocks and contracts -€175,000
no longer reported in 2025 (was €175,000)
- Receivables within one year +€99,148
up €99,148 (+640%), from €15,494 to €114,642
of which Other amounts receivable: +€95,531
- Other debts -€79,420
down €79,420 (-62.1%), from €127,976 to €48,556
- Trade debts +€9,379
up €9,379 (+1,467%), from €639 to €10,018
- Tax, wage and social debts -€4,884
down €4,884 (-98.9%), from €4,938 to €54
of which Taxes: -€3,684
- Financial charges +€1,344
up €1,344 (+32.1%), from €4,191 to €5,535
- Gross operating margin +€1,261
up €1,261 (+8.4%), from €15,038 to €16,299
- Other operating charges -€422
down €422 (-55.7%), from €757 to €336
- Taxes +€371
up €371 (+9.5%), from €3,913 to €4,284
- Depreciation -€319
down €319 (-10.8%), from €2,954 to €2,635
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,555 | €124,011 | -€76,544 | -38.2% |
| Fixed assets | 21/28 | €6,635 | €6,286 | -€349 | -5.3% |
| Tangible fixed assets | 22/27 | €6,635 | €6,286 | -€349 | -5.3% |
| Plant, machinery and equipment | 23 | €2,974 | €1,662 | -€1,312 | -44.1% |
| Furniture and vehicles | 24 | €3,661 | €4,624 | +€963 | +26.3% |
| Current assets | 29/58 | €193,920 | €117,725 | -€76,195 | -39.3% |
| Stocks and contracts in progress | 3 | €175,000 | - | -€175,000 | |
| Stocks | 30/36 | €175,000 | - | -€175,000 | |
| Amounts receivable within one year | 40/41 | €15,494 | €114,642 | +€99,148 | +640% |
| Trade receivables | 40 | €11,848 | €15,464 | +€3,616 | +30.5% |
| Other amounts receivable | 41 | €3,647 | €99,178 | +€95,531 | +2,620% |
| Deferred charges and accrued income | 490/1 | €3,426 | €3,083 | -€342 | -10.0% |
| Total equity and liabilities | 10/49 | €200,555 | €124,011 | -€76,544 | -38.2% |
| Equity | 10/15 | €67,001 | €65,383 | -€1,618 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,401 | €46,783 | -€1,618 | -3.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,541 | €44,923 | -€1,618 | -3.5% |
| Amounts payable | 17/49 | €133,553 | €58,627 | -€74,926 | -56.1% |
| Amounts payable within one year | 42/48 | €133,553 | €58,627 | -€74,926 | -56.1% |
| Trade debts | 44 | €639 | €10,018 | +€9,379 | +1,467% |
| Suppliers | 440/4 | €639 | €10,018 | +€9,379 | +1,467% |
| Taxes, remuneration and social security | 45 | €4,938 | €54 | -€4,884 | -98.9% |
| Taxes | 450/3 | €3,738 | €54 | -€3,684 | -98.6% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €127,976 | €48,556 | -€79,420 | -62.1% |
| Non-recurring operating income | 76A | - | €26,018 | +€26,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,954 | €2,635 | -€319 | -10.8% |
| Other operating charges | 640/8 | €757 | €336 | -€422 | -55.7% |
| Gross operating margin | 9900 | €15,038 | €16,299 | +€1,261 | +8.4% |
| Operating profit (loss) | 9901 | €11,327 | €13,329 | +€2,002 | +17.7% |
| Financial charges | 65/66B | €4,191 | €5,535 | +€1,344 | +32.1% |
| Recurring financial charges | 65 | €4,191 | €5,535 | +€1,344 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €7,136 | €7,794 | +€658 | +9.2% |
| Income taxes | 67/77 | €3,913 | €4,284 | +€371 | +9.5% |
| Profit (loss) for the period | 9904 | €3,223 | €3,509 | +€287 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,223 | €3,509 | +€287 | +8.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.