COOLS INTERIOR: 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 INTERIOR
Largest movements
- Tangible fixed assets -€69,069
down €69,069 (-37.3%), from €185,121 to €116,052
of which Plant, machinery and equipment: -€42,968
- Receivables within one year +€33,784
up €33,784 (+41.0%), from €82,329 to €116,113
of which Trade receivables: +€24,803
- Cash -€26,736
down €26,736 (-86.8%), from €30,797 to €4,061
mainly Current portion of long-term debt (-€39,316) and Receivables within one year (-€33,784)
- Current investments +€20,000
up €20,000 (+25.0%), from €80,000 to €100,000
- Current portion of long-term debt -€39,316
down €39,316 (-58.6%), from €67,047 to €27,731
- Trade debts +€34,979
up €34,979 (+79.4%), from €44,075 to €79,055
- Debts after one year -€27,731
down €27,731 (-21.7%), from €127,916 to €100,186
- Tax, wage and social debts -€11,675
down €11,675 (-28.7%), from €40,687 to €29,012
of which Remuneration and social security: -€11,268
- Gross operating margin -€52,944
down €52,944 (-10.1%), from €524,739 to €471,795
- Depreciation -€21,390
down €21,390 (-23.5%), from €90,871 to €69,481
- Staff costs -€19,971
down €19,971 (-4.8%), from €418,484 to €398,513
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 | €416,180 | €374,001 | -€42,179 | -10.1% |
| Fixed assets | 21/28 | €185,321 | €116,252 | -€69,069 | -37.3% |
| Tangible fixed assets | 22/27 | €185,121 | €116,052 | -€69,069 | -37.3% |
| Plant, machinery and equipment | 23 | €50,492 | €7,524 | -€42,968 | -85.1% |
| Furniture and vehicles | 24 | €83,327 | €68,407 | -€14,919 | -17.9% |
| Leasing and similar rights | 25 | €51,302 | €40,120 | -€11,182 | -21.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €230,859 | €257,749 | +€26,890 | +11.6% |
| Stocks and contracts in progress | 3 | €25,328 | €23,145 | -€2,184 | -8.6% |
| Stocks | 30/36 | €25,328 | €23,145 | -€2,184 | -8.6% |
| Amounts receivable within one year | 40/41 | €82,329 | €116,113 | +€33,784 | +41.0% |
| Trade receivables | 40 | €68,271 | €93,074 | +€24,803 | +36.3% |
| Other amounts receivable | 41 | €14,057 | €23,039 | +€8,982 | +63.9% |
| Current investments | 50/53 | €80,000 | €100,000 | +€20,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €30,797 | €4,061 | -€26,736 | -86.8% |
| Deferred charges and accrued income | 490/1 | €12,406 | €14,431 | +€2,025 | +16.3% |
| Total equity and liabilities | 10/49 | €416,180 | €374,001 | -€42,179 | -10.1% |
| Equity | 10/15 | €136,455 | €138,018 | +€1,563 | +1.1% |
| Contributions | 10/11 | €437,903 | €437,903 | = | 0.0% |
| Capital | 10 | €437,903 | €437,903 | = | 0.0% |
| Issued capital | 100 | €437,903 | €437,903 | = | 0.0% |
| Reserves | 13 | €55,852 | €55,852 | = | 0.0% |
| Non-distributable reserves | 130/1 | €55,852 | €55,852 | = | 0.0% |
| Legal reserve | 130 | €43,790 | €43,790 | = | 0.0% |
| Other | 1319 | €12,061 | €12,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€357,300 | -€355,737 | +€1,563 | +0.4% |
| Amounts payable | 17/49 | €279,725 | €235,983 | -€43,742 | -15.6% |
| Amounts payable after more than one year | 17 | €127,916 | €100,186 | -€27,731 | -21.7% |
| Financial debts | 170/4 | €127,916 | €100,186 | -€27,731 | -21.7% |
| Amounts payable within one year | 42/48 | €151,809 | €135,797 | -€16,011 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €67,047 | €27,731 | -€39,316 | -58.6% |
| Trade debts | 44 | €44,075 | €79,055 | +€34,979 | +79.4% |
| Suppliers | 440/4 | €44,075 | €79,055 | +€34,979 | +79.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €40,687 | €29,012 | -€11,675 | -28.7% |
| Taxes | 450/3 | €407 | €0 | -€407 | -100% |
| Remuneration and social security | 454/9 | €40,280 | €29,012 | -€11,268 | -28.0% |
| Remuneration, social security and pensions | 62 | €418,484 | €398,513 | -€19,971 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,871 | €69,481 | -€21,390 | -23.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €939 | €921 | -€19 | -2.0% |
| Gross operating margin | 9900 | €524,739 | €471,795 | -€52,944 | -10.1% |
| Operating profit (loss) | 9901 | €14,444 | €2,880 | -€11,564 | -80.1% |
| Financial income | 75/76B | €3,415 | €2,658 | -€757 | -22.2% |
| Recurring financial income | 75 | €3,415 | €2,658 | -€757 | -22.2% |
| Financial charges | 65/66B | €5,773 | €3,810 | -€1,963 | -34.0% |
| Recurring financial charges | 65 | €5,773 | €3,810 | -€1,963 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €12,086 | €1,728 | -€10,358 | -85.7% |
| Income taxes | 67/77 | €160 | €165 | +€5 | +3.2% |
| Profit (loss) for the period | 9904 | €11,926 | €1,563 | -€10,363 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,926 | €1,563 | -€10,363 | -86.9% |
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 18 October 2026 via checked.be.