COOLS EN CO: 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 EN CO
Largest movements
- Tangible fixed assets -€33,537
down €33,537 (-3.5%), from €954,688 to €921,151
of which Land and buildings: -€31,508
- Other debts +€29,899
up €29,899 (+131%), from €22,792 to €52,692
- Reserves -€27,221
down €27,221 (-6.4%), from €427,911 to €400,689
of which Tax-exempt reserves: -€27,221
- Provisions -€15,144
down €15,144 (-11.5%), from €132,220 to €117,076
- Profit (loss) carried forward -€11,692
down €11,692 (-19.6%), from -€59,505 to -€71,197
- Gross operating margin +€8,268
up €8,268 (+25.7%), from €32,175 to €40,444
- Depreciation +€1,630
up €1,630 (+2.1%), from €78,490 to €80,120
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 | €959,276 | €929,650 | -€29,626 | -3.1% |
| Fixed assets | 21/28 | €954,688 | €921,151 | -€33,537 | -3.5% |
| Tangible fixed assets | 22/27 | €954,688 | €921,151 | -€33,537 | -3.5% |
| Land and buildings | 22 | €947,973 | €916,465 | -€31,508 | -3.3% |
| Plant, machinery and equipment | 23 | €2,301 | €1,610 | -€691 | -30.0% |
| Furniture and vehicles | 24 | €4,414 | €3,075 | -€1,339 | -30.3% |
| Current assets | 29/58 | €4,588 | €8,499 | +€3,911 | +85.2% |
| Amounts receivable within one year | 40/41 | €800 | €855 | +€55 | +6.9% |
| Other amounts receivable | 41 | €800 | €855 | +€55 | +6.9% |
| Cash at bank and in hand | 54/58 | €3,669 | €7,644 | +€3,975 | +108% |
| Deferred charges and accrued income | 490/1 | €119 | - | -€119 | |
| Total equity and liabilities | 10/49 | €959,276 | €929,650 | -€29,626 | -3.1% |
| Equity | 10/15 | €768,414 | €729,500 | -€38,914 | -5.1% |
| Contributions | 10/11 | €400,008 | €400,008 | = | 0.0% |
| Capital | 10 | €400,008 | €400,008 | = | 0.0% |
| Issued capital | 100 | €400,008 | €400,008 | = | 0.0% |
| Reserves | 13 | €427,911 | €400,689 | -€27,221 | -6.4% |
| Non-distributable reserves | 130/1 | €20,542 | €20,542 | = | 0.0% |
| Legal reserve | 130 | €20,542 | €20,542 | = | 0.0% |
| Tax-exempt reserves | 132 | €402,967 | €375,745 | -€27,221 | -6.8% |
| Distributable reserves | 133 | €4,402 | €4,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,505 | -€71,197 | -€11,692 | -19.6% |
| Provisions and deferred taxes | 16 | €132,220 | €117,076 | -€15,144 | -11.5% |
| Deferred taxes | 168 | €132,220 | €117,076 | -€15,144 | -11.5% |
| Amounts payable | 17/49 | €58,643 | €83,074 | +€24,431 | +41.7% |
| Amounts payable after more than one year | 17 | €6,200 | €6,200 | = | 0.0% |
| Other amounts payable | 178/9 | €6,200 | €6,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,443 | €76,874 | +€24,431 | +46.6% |
| Financial debts | 43 | €9,308 | €9,308 | = | 0.0% |
| Credit institutions | 430/8 | €9,308 | €9,308 | = | 0.0% |
| Trade debts | 44 | €16,975 | €12,582 | -€4,393 | -25.9% |
| Suppliers | 440/4 | €16,975 | €12,582 | -€4,393 | -25.9% |
| Advances received on contracts in progress | 46 | €3,368 | €2,293 | -€1,075 | -31.9% |
| Other amounts payable | 47/48 | €22,792 | €52,692 | +€29,899 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,490 | €80,120 | +€1,630 | +2.1% |
| Other operating charges | 640/8 | €11,826 | €12,203 | +€376 | +3.2% |
| Gross operating margin | 9900 | €32,175 | €40,444 | +€8,268 | +25.7% |
| Operating profit (loss) | 9901 | -€58,141 | -€51,879 | +€6,262 | +10.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,993 | €1,633 | -€360 | -18.1% |
| Recurring financial charges | 65 | €1,993 | €1,633 | -€360 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€60,134 | -€53,513 | +€6,622 | +11.0% |
| Transfer from deferred taxes | 780 | €18,221 | €15,144 | -€3,077 | -16.9% |
| Income taxes | 67/77 | €520 | €545 | +€25 | +4.8% |
| Profit (loss) for the period | 9904 | -€42,433 | -€38,914 | +€3,519 | +8.3% |
| Transfer from tax-exempt reserves | 789 | €35,232 | €27,221 | -€8,011 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,201 | -€11,692 | -€4,492 | -62.4% |
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.