Cools Consulting: 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 Consulting
Largest movements
- Receivables within one year +€27,896
up €27,896 (+136.6%), from €20,417 to €48,313
of which Trade receivables: +€35,238
- Cash -€6,548
down €6,548 (-7.3%), from €89,729 to €83,181
mainly Contributions, distributions and other (-€47,474) and Receivables within one year (-€27,896)
- Tangible fixed assets -€4,251
down €4,251 (-1.6%), from €259,999 to €255,748
of which Land and buildings: -€4,041
- Profit (loss) carried forward +€31,184
up €31,184, from -€31,184 to €0
- Debts after one year -€14,040
down €14,040 (-8.5%), from €165,759 to €151,719
- Other debts -€7,031
down €7,031 (-3.5%), from €203,679 to €196,648
- Tax, wage and social debts +€6,901
up €6,901 (+16534.0%), from €42 to €6,943
- Gross operating margin +€122,719
up €122,719, from -€20,038 to €102,681
- Taxes +€13,063
up €13,063 (+8252.1%), from €158 to €13,221
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 | €370,893 | €388,026 | +€17,133 | +4.6% |
| Fixed assets | 21/28 | €259,999 | €255,748 | -€4,251 | -1.6% |
| Tangible fixed assets | 22/27 | €259,999 | €255,748 | -€4,251 | -1.6% |
| Land and buildings | 22 | €258,857 | €254,816 | -€4,041 | -1.6% |
| Other tangible fixed assets | 26 | €1,142 | €932 | -€210 | -18.4% |
| Current assets | 29/58 | €110,894 | €132,278 | +€21,384 | +19.3% |
| Amounts receivable within one year | 40/41 | €20,417 | €48,313 | +€27,896 | +136.6% |
| Trade receivables | 40 | €13,075 | €48,313 | +€35,238 | +269.5% |
| Other amounts receivable | 41 | €7,342 | €0 | -€7,342 | -100.0% |
| Cash at bank and in hand | 54/58 | €89,729 | €83,181 | -€6,548 | -7.3% |
| Deferred charges and accrued income | 490/1 | €748 | €784 | +€36 | +4.8% |
| Total equity and liabilities | 10/49 | €370,893 | €388,026 | +€17,133 | +4.6% |
| Equity | 10/15 | -€12,584 | €18,600 | +€31,184 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,184 | €0 | +€31,184 | |
| Amounts payable | 17/49 | €383,477 | €369,426 | -€14,051 | -3.7% |
| Amounts payable after more than one year | 17 | €165,759 | €151,719 | -€14,040 | -8.5% |
| Financial debts | 170/4 | €165,759 | €151,719 | -€14,040 | -8.5% |
| Amounts payable within one year | 42/48 | €217,718 | €217,707 | -€11 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €13,845 | €14,040 | +€195 | +1.4% |
| Trade debts | 44 | €152 | €76 | -€76 | -49.9% |
| Suppliers | 440/4 | €152 | €76 | -€76 | -49.9% |
| Taxes, remuneration and social security | 45 | €42 | €6,943 | +€6,901 | +16534.0% |
| Taxes | 450/3 | €42 | €6,943 | +€6,901 | +16534.0% |
| Other amounts payable | 47/48 | €203,679 | €196,648 | -€7,031 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,098 | €6,117 | +€19 | +0.3% |
| Other operating charges | 640/8 | €2,055 | €2,003 | -€52 | -2.5% |
| Gross operating margin | 9900 | -€20,038 | €102,681 | +€122,719 | |
| Operating profit (loss) | 9901 | -€28,192 | €94,561 | +€122,753 | |
| Financial income | 75/76B | €0 | €19 | +€19 | +194200.0% |
| Recurring financial income | 75 | €0 | €19 | +€19 | +194200.0% |
| Financial charges | 65/66B | €2,834 | €2,701 | -€133 | -4.7% |
| Recurring financial charges | 65 | €2,834 | €2,701 | -€133 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,026 | €91,879 | +€122,905 | |
| Income taxes | 67/77 | €158 | €13,221 | +€13,063 | +8252.1% |
| Profit (loss) for the period | 9904 | -€31,184 | €78,658 | +€109,842 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,184 | €78,658 | +€109,842 |
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 2 October 2026 via checked.be.