Cools Trading: 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 Trading
Largest movements
- Tangible fixed assets -€31,812
down €31,812 (-23.5%), from €135,407 to €103,595
of which Furniture and vehicles: -€24,089
- Deferred charges and accrued income -€24,826
down €24,826 (-87.3%), from €28,434 to €3,607
- Receivables within one year +€10,281
up €10,281 (+39.9%), from €25,764 to €36,045
of which Other amounts receivable: +€15,469
- Receivables after one year -€7,010
down €7,010 (-17.6%), from €39,810 to €32,800
- Cash +€3,336
up €3,336 (+3.9%), from €85,736 to €89,073
mainly Depreciation (+€39,497) and Deferred charges and accrued income (+€24,826)
- Other debts -€39,132
down €39,132 (-78.0%), from €50,178 to €11,046
- Debts after one year -€16,009
down €16,009 (-41.1%), from €38,958 to €22,950
- Reserves +€14,001
up €14,001 (+7.3%), from €192,044 to €206,044
- Tax, wage and social debts -€8,829
down €8,829 (-79.6%), from €11,086 to €2,257
- Financial income -€80,190
down €80,190 (-98.5%), from €81,436 to €1,247
- Gross operating margin -€27,287
down €27,287 (-28.9%), from €94,340 to €67,052
- Taxes -€15,453
down €15,453 (-58.9%), from €26,235 to €10,782
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 | €327,250 | €277,220 | -€50,030 | -15.3% |
| Fixed assets | 21/28 | €147,507 | €115,695 | -€31,812 | -21.6% |
| Tangible fixed assets | 22/27 | €135,407 | €103,595 | -€31,812 | -23.5% |
| Land and buildings | 22 | €14,887 | €12,325 | -€2,562 | -17.2% |
| Plant, machinery and equipment | 23 | €27,593 | €22,432 | -€5,161 | -18.7% |
| Furniture and vehicles | 24 | €92,927 | €68,838 | -€24,089 | -25.9% |
| Financial fixed assets | 28 | €12,100 | €12,100 | = | 0.0% |
| Current assets | 29/58 | €179,743 | €161,525 | -€18,218 | -10.1% |
| Amounts receivable after more than one year | 29 | €39,810 | €32,800 | -€7,010 | -17.6% |
| Other amounts receivable | 291 | €39,810 | €32,800 | -€7,010 | -17.6% |
| Amounts receivable within one year | 40/41 | €25,764 | €36,045 | +€10,281 | +39.9% |
| Trade receivables | 40 | €17,668 | €12,480 | -€5,188 | -29.4% |
| Other amounts receivable | 41 | €8,095 | €23,565 | +€15,469 | +191.1% |
| Cash at bank and in hand | 54/58 | €85,736 | €89,073 | +€3,336 | +3.9% |
| Deferred charges and accrued income | 490/1 | €28,434 | €3,607 | -€24,826 | -87.3% |
| Total equity and liabilities | 10/49 | €327,250 | €277,220 | -€50,030 | -15.3% |
| Equity | 10/15 | €202,138 | €216,139 | +€14,001 | +6.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €192,044 | €206,044 | +€14,001 | +7.3% |
| Distributable reserves | 133 | €192,044 | €206,044 | +€14,001 | +7.3% |
| Profit (loss) carried forward | 14 | €94 | €94 | = | 0.0% |
| Provisions and deferred taxes | 16 | €8,743 | €8,743 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,743 | €8,743 | = | 0.0% |
| Pensions and similar obligations | 160 | €8,743 | €8,743 | = | 0.0% |
| Amounts payable | 17/49 | €116,369 | €52,338 | -€64,031 | -55.0% |
| Amounts payable after more than one year | 17 | €38,958 | €22,950 | -€16,009 | -41.1% |
| Financial debts | 170/4 | €38,958 | €22,950 | -€16,009 | -41.1% |
| Amounts payable within one year | 42/48 | €77,411 | €29,389 | -€48,022 | -62.0% |
| Current portion of amounts payable after more than one year | 42 | €15,306 | €16,009 | +€703 | +4.6% |
| Trade debts | 44 | €840 | €77 | -€763 | -90.8% |
| Suppliers | 440/4 | €840 | €77 | -€763 | -90.8% |
| Taxes, remuneration and social security | 45 | €11,086 | €2,257 | -€8,829 | -79.6% |
| Taxes | 450/3 | €11,086 | €2,257 | -€8,829 | -79.6% |
| Other amounts payable | 47/48 | €50,178 | €11,046 | -€39,132 | -78.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,743 | €39,497 | +€754 | +1.9% |
| Other operating charges | 640/8 | €1,428 | €1,685 | +€257 | +18.0% |
| Gross operating margin | 9900 | €94,340 | €67,052 | -€27,287 | -28.9% |
| Operating profit (loss) | 9901 | €54,168 | €25,871 | -€28,298 | -52.2% |
| Financial income | 75/76B | €81,436 | €1,247 | -€80,190 | -98.5% |
| Recurring financial income | 75 | €81,436 | €1,247 | -€80,190 | -98.5% |
| Financial charges | 65/66B | €3,009 | €2,335 | -€674 | -22.4% |
| Recurring financial charges | 65 | €3,009 | €2,335 | -€674 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €132,596 | €24,783 | -€107,813 | -81.3% |
| Income taxes | 67/77 | €26,235 | €10,782 | -€15,453 | -58.9% |
| Profit (loss) for the period | 9904 | €106,361 | €14,001 | -€92,360 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €106,361 | €14,001 | -€92,360 | -86.8% |
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 12 October 2026 via checked.be.