COOLSERVICE JVD: 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.
COOLSERVICE JVD
Largest movements
- Cash +€36,053
up €36,053 (+19.5%), from €185,061 to €221,114
mainly Net result for the year (+€59,174) and Depreciation (+€10,425)
- Receivables within one year +€31,779
up €31,779 (+224%), from €14,199 to €45,978
- Tangible fixed assets -€10,425
down €10,425 (-32.8%), from €31,801 to €21,376
of which Furniture and vehicles: -€9,740
- Current investments +€9,761
up €9,761 (+1.8%), from €554,567 to €564,328
- Reserves +€57,000
up €57,000 (+8.6%), from €663,500 to €720,500
- Gross operating margin -€17,791
down €17,791 (-19.4%), from €91,842 to €74,051
- Financial income -€7,881
down €7,881 (-33.9%), from €23,257 to €15,376
of which Financial income: -€7,881
- Taxes -€6,161
down €6,161 (-24.6%), from €25,000 to €18,839
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 | €800,128 | €858,796 | +€58,668 | +7.3% |
| Fixed assets | 21/28 | €31,801 | €21,376 | -€10,425 | -32.8% |
| Tangible fixed assets | 22/27 | €31,801 | €21,376 | -€10,425 | -32.8% |
| Plant, machinery and equipment | 23 | €3,794 | €3,109 | -€685 | -18.1% |
| Furniture and vehicles | 24 | €28,007 | €18,267 | -€9,740 | -34.8% |
| Current assets | 29/58 | €768,327 | €837,420 | +€69,093 | +9.0% |
| Stocks and contracts in progress | 3 | €14,500 | €6,000 | -€8,500 | -58.6% |
| Stocks | 30/36 | €6,000 | €6,000 | = | 0.0% |
| Contracts in progress | 37 | €8,500 | - | -€8,500 | |
| Amounts receivable within one year | 40/41 | €14,199 | €45,978 | +€31,779 | +224% |
| Trade receivables | 40 | €14,199 | €45,978 | +€31,779 | +224% |
| Current investments | 50/53 | €554,567 | €564,328 | +€9,761 | +1.8% |
| Cash at bank and in hand | 54/58 | €185,061 | €221,114 | +€36,053 | +19.5% |
| Total equity and liabilities | 10/49 | €800,128 | €858,796 | +€58,668 | +7.3% |
| Equity | 10/15 | €735,029 | €794,203 | +€59,174 | +8.1% |
| Contributions | 10/11 | €37,300 | €37,300 | = | 0.0% |
| Reserves | 13 | €663,500 | €720,500 | +€57,000 | +8.6% |
| Distributable reserves | 133 | €663,500 | €720,500 | +€57,000 | +8.6% |
| Profit (loss) carried forward | 14 | €34,229 | €36,403 | +€2,174 | +6.4% |
| Amounts payable | 17/49 | €65,099 | €64,593 | -€506 | -0.8% |
| Amounts payable within one year | 42/48 | €57,409 | €57,512 | +€103 | +0.2% |
| Trade debts | 44 | €18,511 | €16,198 | -€2,313 | -12.5% |
| Suppliers | 440/4 | €18,511 | €16,198 | -€2,313 | -12.5% |
| Taxes, remuneration and social security | 45 | €2,000 | €3,303 | +€1,303 | +65.2% |
| Taxes | 450/3 | €2,000 | €3,303 | +€1,303 | +65.2% |
| Other amounts payable | 47/48 | €36,898 | €38,011 | +€1,113 | +3.0% |
| Accrued charges and deferred income | 492/3 | €7,690 | €7,081 | -€609 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,367 | €10,425 | +€58 | +0.6% |
| Other operating charges | 640/8 | - | €618 | +€618 | |
| Gross operating margin | 9900 | €91,842 | €74,051 | -€17,791 | -19.4% |
| Operating profit (loss) | 9901 | €81,475 | €63,008 | -€18,467 | -22.7% |
| Financial income | 75/76B | €23,257 | €15,376 | -€7,881 | -33.9% |
| Recurring financial income | 75 | €23,257 | €15,376 | -€7,881 | -33.9% |
| Non-recurring financial income | 76B | €23,257 | €15,376 | -€7,881 | -33.9% |
| Financial charges | 65/66B | €277 | €371 | +€94 | +33.9% |
| Recurring financial charges | 65 | €277 | €371 | +€94 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €104,455 | €78,013 | -€26,442 | -25.3% |
| Income taxes | 67/77 | €25,000 | €18,839 | -€6,161 | -24.6% |
| Profit (loss) for the period | 9904 | €79,455 | €59,174 | -€20,281 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,455 | €59,174 | -€20,281 | -25.5% |
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 31 October 2026 via checked.be.