COOLS CONSULTANCY SERVICES: 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.
COOLS CONSULTANCY SERVICES
Largest movements
- Cash +€15,244
up €15,244 (+110.9%), from €13,744 to €28,988
mainly Net result for the year (+€33,682) and Tax, wage and social debts (+€4,373)
- Receivables within one year +€4,211
up €4,211 (+17.0%), from €24,820 to €29,032
of which Other amounts receivable: +€2,889
- Reserves +€33,682
up €33,682 (+57.5%), from €58,529 to €92,211
- Debts after one year -€11,379
down €11,379 (-24.2%), from €46,963 to €35,584
- Other debts -€11,325
down €11,325 (-19.2%), from €58,931 to €47,606
- Tax, wage and social debts +€4,373
up €4,373 (+97.0%), from €4,506 to €8,879
- Gross operating margin +€46,235
up €46,235 (+547.6%), from €8,444 to €54,678
- Taxes +€12,809
up €12,809 (+10344.3%), from €124 to €12,933
- Depreciation -€2,000
down €2,000 (-37.2%), from €5,378 to €3,378
- Financial charges +€666
up €666 (+21.6%), from €3,085 to €3,751
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 | €191,166 | €208,214 | +€17,048 | +8.9% |
| Fixed assets | 21/28 | €146,861 | €146,233 | -€628 | -0.4% |
| Tangible fixed assets | 22/27 | €146,861 | €146,233 | -€628 | -0.4% |
| Land and buildings | 22 | €141,570 | €141,570 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,910 | €1,852 | -€2,057 | -52.6% |
| Furniture and vehicles | 24 | €1,381 | €2,810 | +€1,429 | +103.5% |
| Current assets | 29/58 | €44,305 | €61,981 | +€17,676 | +39.9% |
| Stocks and contracts in progress | 3 | €3,600 | €3,600 | = | 0.0% |
| Stocks | 30/36 | €3,600 | €3,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,820 | €29,032 | +€4,211 | +17.0% |
| Trade receivables | 40 | €23,878 | €25,200 | +€1,322 | +5.5% |
| Other amounts receivable | 41 | €942 | €3,831 | +€2,889 | +306.7% |
| Cash at bank and in hand | 54/58 | €13,744 | €28,988 | +€15,244 | +110.9% |
| Deferred charges and accrued income | 490/1 | €2,141 | €362 | -€1,780 | -83.1% |
| Total equity and liabilities | 10/49 | €191,166 | €208,214 | +€17,048 | +8.9% |
| Equity | 10/15 | €64,729 | €98,411 | +€33,682 | +52.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,529 | €92,211 | +€33,682 | +57.5% |
| Distributable reserves | 133 | €58,529 | €92,211 | +€33,682 | +57.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €126,437 | €109,803 | -€16,634 | -13.2% |
| Amounts payable after more than one year | 17 | €46,963 | €35,584 | -€11,379 | -24.2% |
| Financial debts | 170/4 | €46,963 | €35,584 | -€11,379 | -24.2% |
| Amounts payable within one year | 42/48 | €77,919 | €71,641 | -€6,278 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €11,146 | €11,379 | +€233 | +2.1% |
| Trade debts | 44 | €3,335 | €3,776 | +€442 | +13.2% |
| Suppliers | 440/4 | €3,335 | €3,776 | +€442 | +13.2% |
| Taxes, remuneration and social security | 45 | €4,506 | €8,879 | +€4,373 | +97.0% |
| Taxes | 450/3 | €4,506 | €8,879 | +€4,373 | +97.0% |
| Other amounts payable | 47/48 | €58,931 | €47,606 | -€11,325 | -19.2% |
| Accrued charges and deferred income | 492/3 | €1,555 | €2,578 | +€1,024 | +65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,378 | €3,378 | -€2,000 | -37.2% |
| Other operating charges | 640/8 | €913 | €941 | +€29 | +3.1% |
| Gross operating margin | 9900 | €8,444 | €54,678 | +€46,235 | +547.6% |
| Operating profit (loss) | 9901 | €2,153 | €50,359 | +€48,205 | +2238.7% |
| Financial income | 75/76B | €8 | €7 | -€1 | -13.1% |
| Recurring financial income | 75 | €8 | €7 | -€1 | -13.1% |
| Financial charges | 65/66B | €3,085 | €3,751 | +€666 | +21.6% |
| Recurring financial charges | 65 | €3,085 | €3,751 | +€666 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | -€924 | €46,615 | +€47,538 | |
| Income taxes | 67/77 | €124 | €12,933 | +€12,809 | +10344.3% |
| Profit (loss) for the period | 9904 | -€1,047 | €33,682 | +€34,729 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,047 | €33,682 | +€34,729 |
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 7 October 2026 via checked.be.