COOLS CONSULTANCY: 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 CONSULTANCY
Largest movements
- Receivables within one year +€118,124
up €118,124 (+88.1%), from €134,112 to €252,235
- Financial fixed assets -€51,100
down €51,100 (-20.1%), from €254,700 to €203,600
- Cash +€9,887
up €9,887 (+123%), from €8,050 to €17,937
mainly Net result for the year (+€64,571) and Investment in fixed assets (net) (+€51,100)
- Tangible fixed assets -€5,162
down €5,162 (-72.5%), from €7,123 to €1,961
of which Furniture and vehicles: -€4,804
- Reserves +€64,500
up €64,500 (+40.3%), from €159,860 to €224,360
of which Distributable reserves: +€64,500
- Tax, wage and social debts +€8,100
up €8,100 (+49.9%), from €16,234 to €24,334
- Gross operating margin +€41,078
up €41,078 (+86.6%), from €47,454 to €88,532
- Taxes +€13,945
up €13,945 (+96.8%), from €14,406 to €28,351
- Financial income +€6,764
up €6,764 (+12.3%), from €54,804 to €61,568
- Financial charges +€1,900
up €1,900 (+3.8%), from €49,388 to €51,288
of which Non-recurring financial charges: +€2,100
- Depreciation -€1,397
down €1,397 (-21.3%), from €6,559 to €5,162
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 | €424,805 | €496,587 | +€71,781 | +16.9% |
| Fixed assets | 21/28 | €261,823 | €205,561 | -€56,262 | -21.5% |
| Tangible fixed assets | 22/27 | €7,123 | €1,961 | -€5,162 | -72.5% |
| Furniture and vehicles | 24 | €5,147 | €342 | -€4,804 | -93.3% |
| Other tangible fixed assets | 26 | €1,976 | €1,619 | -€357 | -18.1% |
| Financial fixed assets | 28 | €254,700 | €203,600 | -€51,100 | -20.1% |
| Current assets | 29/58 | €162,982 | €291,026 | +€128,043 | +78.6% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €134,112 | €252,235 | +€118,124 | +88.1% |
| Other amounts receivable | 41 | €134,112 | €252,235 | +€118,124 | +88.1% |
| Cash at bank and in hand | 54/58 | €8,050 | €17,937 | +€9,887 | +123% |
| Deferred charges and accrued income | 490/1 | €820 | €854 | +€33 | +4.0% |
| Total equity and liabilities | 10/49 | €424,805 | €496,587 | +€71,781 | +16.9% |
| Equity | 10/15 | €405,705 | €470,276 | +€64,571 | +15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €159,860 | €224,360 | +€64,500 | +40.3% |
| 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 | €158,000 | €222,500 | +€64,500 | +40.8% |
| Profit (loss) carried forward | 14 | €227,245 | €227,316 | +€71 | 0.0% |
| Amounts payable | 17/49 | €19,101 | €26,311 | +€7,211 | +37.8% |
| Amounts payable within one year | 42/48 | €17,601 | €24,811 | +€7,211 | +41.0% |
| Trade debts | 44 | €1,366 | €477 | -€889 | -65.1% |
| Suppliers | 440/4 | €1,366 | €477 | -€889 | -65.1% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16,234 | €24,334 | +€8,100 | +49.9% |
| Taxes | 450/3 | €16,234 | €24,334 | +€8,100 | +49.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,559 | €5,162 | -€1,397 | -21.3% |
| Other operating charges | 640/8 | €1,146 | €728 | -€418 | -36.5% |
| Gross operating margin | 9900 | €47,454 | €88,532 | +€41,078 | +86.6% |
| Operating profit (loss) | 9901 | €39,749 | €82,642 | +€42,893 | +108% |
| Financial income | 75/76B | €54,804 | €61,568 | +€6,764 | +12.3% |
| Recurring financial income | 75 | €54,804 | €61,568 | +€6,764 | +12.3% |
| Financial charges | 65/66B | €49,388 | €51,288 | +€1,900 | +3.8% |
| Recurring financial charges | 65 | €388 | €188 | -€200 | -51.5% |
| Non-recurring financial charges | 66B | €49,000 | €51,100 | +€2,100 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €45,165 | €92,922 | +€47,757 | +106% |
| Income taxes | 67/77 | €14,406 | €28,351 | +€13,945 | +96.8% |
| Profit (loss) for the period | 9904 | €30,759 | €64,571 | +€33,812 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €30,759 | €64,571 | +€33,812 | +110% |
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 16 October 2026 via checked.be.