Cools en Partners: 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 Partners
Largest movements
- Cash -€87,977
down €87,977 (-77.7%), from €113,220 to €25,242
mainly Other debts (-€83,800) and Contributions, distributions and other (-€15,800)
- Receivables within one year +€9,986
up €9,986 (+134%), from €7,452 to €17,438
of which Trade receivables: +€12,435
- Tangible fixed assets -€6,137
down €6,137 (-7.0%), from €87,063 to €80,925
of which Land and buildings: -€5,004
- Other debts -€83,800
down €83,800 (-83.6%), from €100,182 to €16,382
- Gross operating margin -€111,206
down €111,206 (-78.9%), from €140,910 to €29,704
- Taxes -€23,752
down €23,752 (-96.5%), from €24,612 to €860
- Depreciation -€3,751
down €3,751 (-37.9%), from €9,888 to €6,137
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 | €208,384 | €124,078 | -€84,306 | -40.5% |
| Fixed assets | 21/28 | €87,363 | €81,225 | -€6,137 | -7.0% |
| Tangible fixed assets | 22/27 | €87,063 | €80,925 | -€6,137 | -7.0% |
| Land and buildings | 22 | €85,929 | €80,925 | -€5,004 | -5.8% |
| Furniture and vehicles | 24 | €1,134 | €0 | -€1,134 | -100% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €121,021 | €42,852 | -€78,169 | -64.6% |
| Amounts receivable within one year | 40/41 | €7,452 | €17,438 | +€9,986 | +134% |
| Trade receivables | 40 | €2,252 | €14,687 | +€12,435 | +552% |
| Other amounts receivable | 41 | €5,199 | €2,750 | -€2,449 | -47.1% |
| Cash at bank and in hand | 54/58 | €113,220 | €25,242 | -€87,977 | -77.7% |
| Deferred charges and accrued income | 490/1 | €350 | €172 | -€178 | -50.8% |
| Total equity and liabilities | 10/49 | €208,384 | €124,078 | -€84,306 | -40.5% |
| Equity | 10/15 | €62,538 | €62,549 | +€11 | 0.0% |
| Contributions | 10/11 | €21,890 | €21,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,648 | €40,659 | +€11 | 0.0% |
| Amounts payable | 17/49 | €145,846 | €61,528 | -€84,318 | -57.8% |
| Amounts payable after more than one year | 17 | €42,600 | €42,600 | = | 0.0% |
| Financial debts | 170/4 | €42,600 | €42,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €102,744 | €18,411 | -€84,333 | -82.1% |
| Trade debts | 44 | €52 | €123 | +€71 | +138% |
| Suppliers | 440/4 | €52 | €123 | +€71 | +138% |
| Taxes, remuneration and social security | 45 | €2,510 | €1,906 | -€604 | -24.1% |
| Taxes | 450/3 | €2,510 | €1,906 | -€604 | -24.1% |
| Other amounts payable | 47/48 | €100,182 | €16,382 | -€83,800 | -83.6% |
| Accrued charges and deferred income | 492/3 | €502 | €517 | +€15 | +3.0% |
| Non-recurring operating income | 76A | €107,742 | €0 | -€107,742 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,888 | €6,137 | -€3,751 | -37.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €6,498 | €6,733 | +€236 | +3.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €140,910 | €29,704 | -€111,206 | -78.9% |
| Operating profit (loss) | 9901 | €124,524 | €16,834 | -€107,691 | -86.5% |
| Financial income | 75/76B | €726 | €688 | -€38 | -5.2% |
| Recurring financial income | 75 | €726 | €688 | -€38 | -5.2% |
| Financial charges | 65/66B | €729 | €850 | +€122 | +16.7% |
| Recurring financial charges | 65 | €729 | €850 | +€122 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €124,521 | €16,671 | -€107,850 | -86.6% |
| Income taxes | 67/77 | €24,612 | €860 | -€23,752 | -96.5% |
| Profit (loss) for the period | 9904 | €99,909 | €15,811 | -€84,098 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €99,909 | €15,811 | -€84,098 | -84.2% |
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 15 October 2026 via checked.be.