COOLS & COMPANY: 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 & COMPANY
Largest movements
- Receivables within one year +€8,568
up €8,568 (+1,240%), from €691 to €9,260
of which Trade receivables: +€7,990
- Cash +€4,354
up €4,354 (+327%), from €1,331 to €5,685
mainly Trade debts (+€14,936) and Other debts (+€12,169)
- Stocks and contracts +€2,035
up €2,035 (+23.0%), from €8,835 to €10,870
- Intangible fixed assets +€1,897
new in 2025: €1,897
- Profit (loss) carried forward -€26,213
down €26,213 (-67.2%), from -€39,005 to -€65,218
- Trade debts +€14,936
new in 2025: €14,936
- Other debts +€12,169
up €12,169 (+38.9%), from €31,313 to €43,482
- Debts after one year +€11,249
new in 2025: €11,249
- Current portion of long-term debt +€4,881
new in 2025: €4,881
- Gross operating margin -€11,235
down €11,235 (-197%), from -€5,717 to -€16,952
- Write-downs +€6,572
new in 2025: €6,572
- Financial charges +€1,239
up €1,239 (+1,660%), from €75 to €1,313
- Other operating charges +€378
up €378 (+39.4%), from €960 to €1,338
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 | €10,857 | €27,879 | +€17,022 | +157% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | - | €1,897 | +€1,897 | |
| Intangible fixed assets | 21 | - | €1,897 | +€1,897 | |
| Current assets | 29/58 | €10,857 | €25,983 | +€15,125 | +139% |
| Stocks and contracts in progress | 3 | €8,835 | €10,870 | +€2,035 | +23.0% |
| Stocks | 30/36 | €8,835 | €10,870 | +€2,035 | +23.0% |
| Amounts receivable within one year | 40/41 | €691 | €9,260 | +€8,568 | +1,240% |
| Trade receivables | 40 | €691 | €8,681 | +€7,990 | +1,156% |
| Other amounts receivable | 41 | - | €579 | +€579 | |
| Cash at bank and in hand | 54/58 | €1,331 | €5,685 | +€4,354 | +327% |
| Deferred charges and accrued income | 490/1 | - | €168 | +€168 | |
| Total equity and liabilities | 10/49 | €10,857 | €27,879 | +€17,022 | +157% |
| Equity | 10/15 | -€20,455 | -€46,668 | -€26,213 | -128% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,005 | -€65,218 | -€26,213 | -67.2% |
| Amounts payable | 17/49 | €31,313 | €74,547 | +€43,235 | +138% |
| Amounts payable after more than one year | 17 | - | €11,249 | +€11,249 | |
| Financial debts | 170/4 | - | €11,249 | +€11,249 | |
| Amounts payable within one year | 42/48 | €31,313 | €63,298 | +€31,986 | +102% |
| Current portion of amounts payable after more than one year | 42 | - | €4,881 | +€4,881 | |
| Trade debts | 44 | - | €14,936 | +€14,936 | |
| Suppliers | 440/4 | - | €14,936 | +€14,936 | |
| Other amounts payable | 47/48 | €31,313 | €43,482 | +€12,169 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €38 | +€38 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,572 | +€6,572 | |
| Other operating charges | 640/8 | €960 | €1,338 | +€378 | +39.4% |
| Gross operating margin | 9900 | -€5,717 | -€16,952 | -€11,235 | -197% |
| Operating profit (loss) | 9901 | -€6,677 | -€24,900 | -€18,223 | -273% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €75 | €1,313 | +€1,239 | +1,660% |
| Recurring financial charges | 65 | €75 | €1,313 | +€1,239 | +1,660% |
| Profit (loss) for the period before taxes | 9903 | -€6,751 | -€26,213 | -€19,461 | -288% |
| Profit (loss) for the period | 9904 | -€6,751 | -€26,213 | -€19,461 | -288% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,751 | -€26,213 | -€19,461 | -288% |
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 15 October 2026 via checked.be.