COOLS-VAN HASSELT: 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-VAN HASSELT
Largest movements
- Tangible fixed assets -€60,281
down €60,281 (-23.4%), from €257,680 to €197,399
of which Land and buildings: -€58,720
- Cash +€12,941
up €12,941 (+24.4%), from €53,100 to €66,041
mainly Depreciation (+€60,281) and Net result for the year (+€4,482)
- Receivables within one year +€10,343
up €10,343 (+22.9%), from €45,200 to €55,543
of which Other amounts receivable: +€10,293
- Debts after one year -€34,354
down €34,354 (-25.5%), from €134,549 to €100,194
- Current portion of long-term debt -€8,890
down €8,890 (-20.6%), from €43,244 to €34,354
- Reserves +€4,482
up €4,482 (+3.8%), from €118,116 to €122,599
- Gross operating margin -€5,618
down €5,618 (-6.8%), from €82,086 to €76,468
- Financial charges +€2,062
up €2,062 (+73.4%), from €2,809 to €4,871
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 | €358,346 | €320,283 | -€38,063 | -10.6% |
| Fixed assets | 21/28 | €257,680 | €197,399 | -€60,281 | -23.4% |
| Tangible fixed assets | 22/27 | €257,680 | €197,399 | -€60,281 | -23.4% |
| Land and buildings | 22 | €253,912 | €195,193 | -€58,720 | -23.1% |
| Plant, machinery and equipment | 23 | €2,667 | €2,206 | -€461 | -17.3% |
| Furniture and vehicles | 24 | €1,100 | €0 | -€1,100 | -100.0% |
| Current assets | 29/58 | €100,666 | €122,884 | +€22,218 | +22.1% |
| Amounts receivable within one year | 40/41 | €45,200 | €55,543 | +€10,343 | +22.9% |
| Trade receivables | 40 | €1,600 | €1,650 | +€50 | +3.1% |
| Other amounts receivable | 41 | €43,600 | €53,893 | +€10,293 | +23.6% |
| Cash at bank and in hand | 54/58 | €53,100 | €66,041 | +€12,941 | +24.4% |
| Deferred charges and accrued income | 490/1 | €2,366 | €1,299 | -€1,066 | -45.1% |
| Total equity and liabilities | 10/49 | €358,346 | €320,283 | -€38,063 | -10.6% |
| Equity | 10/15 | €137,337 | €141,819 | +€4,482 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,116 | €122,599 | +€4,482 | +3.8% |
| Distributable reserves | 133 | €118,116 | €122,599 | +€4,482 | +3.8% |
| Profit (loss) carried forward | 14 | €620 | €620 | = | 0.0% |
| Amounts payable | 17/49 | €221,009 | €178,464 | -€42,545 | -19.3% |
| Amounts payable after more than one year | 17 | €134,549 | €100,194 | -€34,354 | -25.5% |
| Financial debts | 170/4 | €134,549 | €100,194 | -€34,354 | -25.5% |
| Amounts payable within one year | 42/48 | €85,460 | €74,551 | -€10,909 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €43,244 | €34,354 | -€8,890 | -20.6% |
| Trade debts | 44 | €1,164 | €630 | -€534 | -45.9% |
| Suppliers | 440/4 | €1,164 | €630 | -€534 | -45.9% |
| Taxes, remuneration and social security | 45 | €1,126 | €1,052 | -€74 | -6.6% |
| Taxes | 450/3 | €1,126 | €1,052 | -€74 | -6.6% |
| Other amounts payable | 47/48 | €39,926 | €38,515 | -€1,411 | -3.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | €3,719 | +€2,719 | +271.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,630 | €60,281 | -€349 | -0.6% |
| Other operating charges | 640/8 | €5,840 | €5,950 | +€110 | +1.9% |
| Gross operating margin | 9900 | €82,086 | €76,468 | -€5,618 | -6.8% |
| Operating profit (loss) | 9901 | €15,617 | €10,238 | -€5,379 | -34.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -58.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -58.5% |
| Financial charges | 65/66B | €2,809 | €4,871 | +€2,062 | +73.4% |
| Recurring financial charges | 65 | €2,809 | €4,871 | +€2,062 | +73.4% |
| Profit (loss) for the period before taxes | 9903 | €12,809 | €5,368 | -€7,441 | -58.1% |
| Income taxes | 67/77 | €1,552 | €886 | -€666 | -42.9% |
| Profit (loss) for the period | 9904 | €11,257 | €4,482 | -€6,775 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,257 | €4,482 | -€6,775 | -60.2% |
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 10 October 2026 via checked.be.