Cools Jabbeke: 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 Jabbeke
Largest movements
- Receivables within one year -€100,299
down €100,299 (-83.9%), from €119,561 to €19,261
of which Trade receivables: -€111,320
- Cash +€13,060
up €13,060 (+22.9%), from €56,960 to €70,020
mainly Receivables within one year (+€100,299) and Depreciation (+€11,482)
- Stocks and contracts +€12,536
up €12,536 (+5.1%), from €247,437 to €259,973
- Tangible fixed assets +€8,860
up €8,860 (+20.2%), from €43,768 to €52,628
- Current portion of long-term debt -€30,000
down €30,000 (-14.0%), from €215,000 to €185,000
- Tax, wage and social debts -€12,492
no longer reported in 2025 (was €12,492)
- Advances received -€9,990
no longer reported in 2025 (was €9,990)
- Other debts -€9,000
down €9,000 (-5.0%), from €180,000 to €171,000
- Trade debts -€5,016
down €5,016 (-54.9%), from €9,129 to €4,113
- Gross operating margin +€10,915
up €10,915 (+42.5%), from €25,678 to €36,593
- Depreciation +€8,764
up €8,764 (+322%), from €2,718 to €11,482
- Financial charges -€5,328
down €5,328 (-31.2%), from €17,084 to €11,756
- Taxes +€700
up €700 (+70.8%), from €990 to €1,690
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 | €468,168 | €402,307 | -€65,861 | -14.1% |
| Fixed assets | 21/28 | €43,768 | €52,628 | +€8,860 | +20.2% |
| Tangible fixed assets | 22/27 | €43,768 | €52,628 | +€8,860 | +20.2% |
| Furniture and vehicles | 24 | €43,768 | €52,628 | +€8,860 | +20.2% |
| Current assets | 29/58 | €424,399 | €349,678 | -€74,721 | -17.6% |
| Stocks and contracts in progress | 3 | €247,437 | €259,973 | +€12,536 | +5.1% |
| Stocks | 30/36 | €247,437 | €259,973 | +€12,536 | +5.1% |
| Amounts receivable within one year | 40/41 | €119,561 | €19,261 | -€100,299 | -83.9% |
| Trade receivables | 40 | €115,550 | €4,230 | -€111,320 | -96.3% |
| Other amounts receivable | 41 | €4,010 | €15,032 | +€11,021 | +275% |
| Cash at bank and in hand | 54/58 | €56,960 | €70,020 | +€13,060 | +22.9% |
| Deferred charges and accrued income | 490/1 | €442 | €425 | -€17 | -3.9% |
| Total equity and liabilities | 10/49 | €468,168 | €402,307 | -€65,861 | -14.1% |
| Equity | 10/15 | €41,557 | €42,193 | +€636 | +1.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,557 | €22,193 | +€636 | +3.0% |
| Amounts payable | 17/49 | €426,611 | €360,113 | -€66,498 | -15.6% |
| Amounts payable within one year | 42/48 | €426,611 | €360,113 | -€66,498 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €215,000 | €185,000 | -€30,000 | -14.0% |
| Trade debts | 44 | €9,129 | €4,113 | -€5,016 | -54.9% |
| Suppliers | 440/4 | €9,129 | €4,113 | -€5,016 | -54.9% |
| Advances received on contracts in progress | 46 | €9,990 | - | -€9,990 | |
| Taxes, remuneration and social security | 45 | €12,492 | - | -€12,492 | |
| Taxes | 450/3 | €12,492 | - | -€12,492 | |
| Other amounts payable | 47/48 | €180,000 | €171,000 | -€9,000 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,718 | €11,482 | +€8,764 | +322% |
| Other operating charges | 640/8 | €1,486 | €1,435 | -€51 | -3.4% |
| Non-recurring operating charges | 66A | - | €5,593 | +€5,593 | |
| Gross operating margin | 9900 | €25,678 | €36,593 | +€10,915 | +42.5% |
| Operating profit (loss) | 9901 | €21,474 | €18,083 | -€3,391 | -15.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €17,084 | €11,756 | -€5,328 | -31.2% |
| Recurring financial charges | 65 | €17,084 | €11,756 | -€5,328 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €4,390 | €6,326 | +€1,937 | +44.1% |
| Income taxes | 67/77 | €990 | €1,690 | +€700 | +70.8% |
| Profit (loss) for the period | 9904 | €3,400 | €4,636 | +€1,236 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,400 | €4,636 | +€1,236 | +36.4% |
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 23 October 2026 via checked.be.