COOLS PARTNERS: 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 PARTNERS
Largest movements
- Cash +€31,976
up €31,976 (+70.1%), from €45,601 to €77,577
mainly Current investments (+€30,000) and Depreciation (+€21,161)
- Current investments -€30,000
down €30,000 (-23.1%), from €130,000 to €100,000
- Tangible fixed assets -€21,161
down €21,161 (-3.9%), from €549,072 to €527,910
of which Land and buildings: -€21,132
- Reserves -€16,623
down €16,623 (-3.5%), from €468,601 to €451,978
of which Tax-exempt reserves: -€9,014
- Gross operating margin +€1,312
up €1,312 (+514.7%), from €255 to €1,567
- Financial income +€1,143
up €1,143 (+33.6%), from €3,398 to €4,540
- Depreciation -€95
down €95 (-0.4%), from €21,257 to €21,161
- Staff costs +€53
up €53 (+2.8%), from €1,873 to €1,927
- Financial charges +€44
up €44 (+22.1%), from €197 to €241
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 | €725,797 | €706,966 | -€18,831 | -2.6% |
| Fixed assets | 21/28 | €549,072 | €527,910 | -€21,161 | -3.9% |
| Tangible fixed assets | 22/27 | €549,072 | €527,910 | -€21,161 | -3.9% |
| Land and buildings | 22 | €549,042 | €527,910 | -€21,132 | -3.8% |
| Other tangible fixed assets | 26 | €29 | €0 | -€29 | -100.0% |
| Current assets | 29/58 | €176,725 | €179,056 | +€2,331 | +1.3% |
| Amounts receivable within one year | 40/41 | €1,124 | €1,479 | +€355 | +31.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,124 | €1,479 | +€355 | +31.6% |
| Current investments | 50/53 | €130,000 | €100,000 | -€30,000 | -23.1% |
| Cash at bank and in hand | 54/58 | €45,601 | €77,577 | +€31,976 | +70.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €725,797 | €706,966 | -€18,831 | -2.6% |
| Equity | 10/15 | €530,574 | €513,951 | -€16,623 | -3.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €468,601 | €451,978 | -€16,623 | -3.5% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €173,557 | €164,543 | -€9,014 | -5.2% |
| Distributable reserves | 133 | €288,847 | €281,238 | -€7,609 | -2.6% |
| Provisions and deferred taxes | 16 | €89,368 | €84,727 | -€4,642 | -5.2% |
| Deferred taxes | 168 | €89,368 | €84,727 | -€4,642 | -5.2% |
| Amounts payable | 17/49 | €105,854 | €108,288 | +€2,434 | +2.3% |
| Amounts payable within one year | 42/48 | €105,467 | €107,888 | +€2,422 | +2.3% |
| Trade debts | 44 | €2,242 | €219 | -€2,023 | -90.2% |
| Suppliers | 440/4 | €2,242 | €219 | -€2,023 | -90.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €103,225 | €107,669 | +€4,445 | +4.3% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €1,873 | €1,927 | +€53 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,257 | €21,161 | -€95 | -0.4% |
| Other operating charges | 640/8 | €4,067 | €4,043 | -€24 | -0.6% |
| Gross operating margin | 9900 | €255 | €1,567 | +€1,312 | +514.7% |
| Operating profit (loss) | 9901 | -€26,942 | -€25,564 | +€1,378 | +5.1% |
| Financial income | 75/76B | €3,398 | €4,540 | +€1,143 | +33.6% |
| Recurring financial income | 75 | €3,398 | €4,540 | +€1,143 | +33.6% |
| Financial charges | 65/66B | €197 | €241 | +€44 | +22.1% |
| Recurring financial charges | 65 | €197 | €241 | +€44 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,742 | -€21,265 | +€2,477 | +10.4% |
| Transfer from deferred taxes | 780 | €4,642 | €4,642 | = | 0.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€19,100 | -€16,623 | +€2,477 | +13.0% |
| Transfer from tax-exempt reserves | 789 | €9,014 | €9,014 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,086 | -€7,609 | +€2,477 | +24.6% |
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 29 September 2026 via checked.be.