COOLS CONSULTING 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 CONSULTING SERVICES
Largest movements
- Cash +€179,418
up €179,418 (+201.5%), from €89,041 to €268,459
mainly Net result for the year (+€289,309) and Trade debts (+€33,067)
- Receivables within one year +€28,082
up €28,082 (+87.1%), from €32,249 to €60,331
of which Trade receivables: +€49,420
- Reserves +€228,180
up €228,180 (+78.5%), from €290,505 to €518,685
of which Distributable reserves: +€228,180
- Debts after one year -€58,117
down €58,117 (-40.1%), from €144,813 to €86,696
- Trade debts +€33,067
up €33,067 (+1410.1%), from €2,345 to €35,412
- Gross operating margin +€326,552
up €326,552 (+294.9%), from €110,744 to €437,296
- Financial charges -€126,473
down €126,473 (-97.5%), from €129,680 to €3,207
of which Non-recurring financial charges: -€120,000
- Taxes +€119,318
up €119,318 (+2921.5%), from €4,084 to €123,402
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 | €502,590 | €706,809 | +€204,219 | +40.6% |
| Fixed assets | 21/28 | €375,290 | €376,045 | +€755 | +0.2% |
| Tangible fixed assets | 22/27 | €175,290 | €176,045 | +€755 | +0.4% |
| Land and buildings | 22 | €138,997 | €140,223 | +€1,226 | +0.9% |
| Plant, machinery and equipment | 23 | €97 | €0 | -€97 | -100.0% |
| Furniture and vehicles | 24 | €36,195 | €35,822 | -€374 | -1.0% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €127,300 | €330,764 | +€203,464 | +159.8% |
| Amounts receivable within one year | 40/41 | €32,249 | €60,331 | +€28,082 | +87.1% |
| Trade receivables | 40 | €10,273 | €59,693 | +€49,420 | +481.1% |
| Other amounts receivable | 41 | €21,976 | €639 | -€21,338 | -97.1% |
| Cash at bank and in hand | 54/58 | €89,041 | €268,459 | +€179,418 | +201.5% |
| Deferred charges and accrued income | 490/1 | €6,010 | €1,974 | -€4,036 | -67.2% |
| Total equity and liabilities | 10/49 | €502,590 | €706,809 | +€204,219 | +40.6% |
| Equity | 10/15 | €309,105 | €537,285 | +€228,180 | +73.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €290,505 | €518,685 | +€228,180 | +78.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €290,505 | €518,685 | +€228,180 | +78.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €9,684 | €9,684 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,684 | €9,684 | = | 0.0% |
| Environmental obligations | 163 | €9,684 | €9,684 | = | 0.0% |
| Amounts payable | 17/49 | €183,800 | €159,839 | -€23,961 | -13.0% |
| Amounts payable after more than one year | 17 | €144,813 | €86,696 | -€58,117 | -40.1% |
| Financial debts | 170/4 | €144,813 | €86,696 | -€58,117 | -40.1% |
| Amounts payable within one year | 42/48 | €32,820 | €69,924 | +€37,104 | +113.1% |
| Current portion of amounts payable after more than one year | 42 | €24,161 | €23,750 | -€411 | -1.7% |
| Financial debts | 43 | €0 | €677 | +€677 | |
| Credit institutions | 430/8 | €0 | €677 | +€677 | |
| Trade debts | 44 | €2,345 | €35,412 | +€33,067 | +1410.1% |
| Suppliers | 440/4 | €2,345 | €35,412 | +€33,067 | +1410.1% |
| Taxes, remuneration and social security | 45 | €6,314 | €10,085 | +€3,771 | +59.7% |
| Taxes | 450/3 | €6,314 | €10,085 | +€3,771 | +59.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €6,167 | €3,219 | -€2,948 | -47.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €54 | €0 | -€54 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,769 | €20,507 | -€1,262 | -5.8% |
| Other operating charges | 640/8 | €720 | €1,648 | +€928 | +128.8% |
| Gross operating margin | 9900 | €110,744 | €437,296 | +€326,552 | +294.9% |
| Operating profit (loss) | 9901 | €88,201 | €415,140 | +€326,940 | +370.7% |
| Financial income | 75/76B | €1,891 | €777 | -€1,114 | -58.9% |
| Recurring financial income | 75 | €1,891 | €777 | -€1,114 | -58.9% |
| Financial charges | 65/66B | €129,680 | €3,207 | -€126,473 | -97.5% |
| Recurring financial charges | 65 | €9,680 | €3,207 | -€6,473 | -66.9% |
| Non-recurring financial charges | 66B | €120,000 | €0 | -€120,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€39,588 | €412,710 | +€452,298 | |
| Income taxes | 67/77 | €4,084 | €123,402 | +€119,318 | +2921.5% |
| Profit (loss) for the period | 9904 | -€43,672 | €289,309 | +€332,981 | |
| Transfer from tax-exempt reserves | 789 | €18,750 | €0 | -€18,750 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,922 | €289,309 | +€314,231 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.