COOLS STEVEN: 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 STEVEN
Largest movements
- Stocks and contracts +€27,553
up €27,553 (+82.8%), from €33,267 to €60,820
of which Stocks: +€34,863
- Cash -€13,742
down €13,742 (-50.0%), from €27,469 to €13,727
mainly Stocks and contracts (-€27,553) and Other debts (-€14,993)
- Tangible fixed assets -€12,021
down €12,021 (-27.4%), from €43,942 to €31,921
of which Furniture and vehicles: -€8,000
- Receivables within one year -€10,460
down €10,460 (-47.1%), from €22,224 to €11,764
- Reserves +€28,074
up €28,074 (+166%), from €16,864 to €44,938
- Other debts -€14,993
down €14,993 (-53.1%), from €28,243 to €13,250
- Debts after one year -€13,255
down €13,255 (-28.6%), from €46,357 to €33,102
- Trade debts -€11,245
down €11,245 (-92.4%), from €12,169 to €924
- Tax, wage and social debts +€4,885
up €4,885 (+69.8%), from €7,001 to €11,886
- Taxes +€1,908
up €1,908 (+22.1%), from €8,623 to €10,531
- Other operating charges +€1,666
up €1,666 (+193%), from €864 to €2,530
- Depreciation -€871
down €871 (-5.6%), from €15,442 to €14,571
- Financial charges -€780
down €780 (-22.3%), from €3,501 to €2,720
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 | €130,090 | €123,354 | -€6,736 | -5.2% |
| Fixed assets | 21/28 | €46,792 | €35,771 | -€11,021 | -23.6% |
| Tangible fixed assets | 22/27 | €43,942 | €31,921 | -€12,021 | -27.4% |
| Plant, machinery and equipment | 23 | €16,019 | €11,997 | -€4,021 | -25.1% |
| Furniture and vehicles | 24 | €27,923 | €19,923 | -€8,000 | -28.6% |
| Financial fixed assets | 28 | €2,850 | €3,850 | +€1,000 | +35.1% |
| Current assets | 29/58 | €83,298 | €87,583 | +€4,286 | +5.1% |
| Stocks and contracts in progress | 3 | €33,267 | €60,820 | +€27,553 | +82.8% |
| Stocks | 30/36 | €24,382 | €59,245 | +€34,863 | +143% |
| Contracts in progress | 37 | €8,885 | €1,575 | -€7,310 | -82.3% |
| Amounts receivable within one year | 40/41 | €22,224 | €11,764 | -€10,460 | -47.1% |
| Trade receivables | 40 | €22,224 | €11,764 | -€10,460 | -47.1% |
| Cash at bank and in hand | 54/58 | €27,469 | €13,727 | -€13,742 | -50.0% |
| Deferred charges and accrued income | 490/1 | €337 | €1,272 | +€935 | +277% |
| Total equity and liabilities | 10/49 | €130,090 | €123,354 | -€6,736 | -5.2% |
| Equity | 10/15 | €22,864 | €50,938 | +€28,074 | +123% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €16,864 | €44,938 | +€28,074 | +166% |
| Distributable reserves | 133 | €16,864 | €44,938 | +€28,074 | +166% |
| Amounts payable | 17/49 | €107,226 | €72,416 | -€34,810 | -32.5% |
| Amounts payable after more than one year | 17 | €46,357 | €33,102 | -€13,255 | -28.6% |
| Financial debts | 170/4 | €46,357 | €33,102 | -€13,255 | -28.6% |
| Amounts payable within one year | 42/48 | €60,869 | €39,315 | -€21,555 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €13,456 | €13,255 | -€201 | -1.5% |
| Trade debts | 44 | €12,169 | €924 | -€11,245 | -92.4% |
| Suppliers | 440/4 | €12,169 | €924 | -€11,245 | -92.4% |
| Taxes, remuneration and social security | 45 | €7,001 | €11,886 | +€4,885 | +69.8% |
| Taxes | 450/3 | €7,001 | €11,886 | +€4,885 | +69.8% |
| Other amounts payable | 47/48 | €28,243 | €13,250 | -€14,993 | -53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,442 | €14,571 | -€871 | -5.6% |
| Other operating charges | 640/8 | €864 | €2,530 | +€1,666 | +193% |
| Gross operating margin | 9900 | €57,921 | €58,267 | +€347 | +0.6% |
| Operating profit (loss) | 9901 | €41,614 | €41,167 | -€448 | -1.1% |
| Financial income | 75/76B | €369 | €159 | -€210 | -56.9% |
| Recurring financial income | 75 | €369 | €159 | -€210 | -56.9% |
| Financial charges | 65/66B | €3,501 | €2,720 | -€780 | -22.3% |
| Recurring financial charges | 65 | €3,501 | €2,720 | -€780 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €38,482 | €38,605 | +€123 | +0.3% |
| Income taxes | 67/77 | €8,623 | €10,531 | +€1,908 | +22.1% |
| Profit (loss) for the period | 9904 | €29,859 | €28,074 | -€1,785 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,859 | €28,074 | -€1,785 | -6.0% |
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.