COOLSTORE: 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.
COOLSTORE
Largest movements
- Receivables within one year -€96,923
down €96,923 (-91.1%), from €106,426 to €9,503
of which Trade receivables: -€67,932
- Stocks and contracts -€70,577
no longer reported in 2025 (was €70,577)
- Cash -€38,544
down €38,544 (-50.0%), from €77,112 to €38,568
mainly Contributions, distributions and other (-€160,000) and Debts after one year (-€50,720)
- Tangible fixed assets -€34,145
down €34,145 (-3.9%), from €881,829 to €847,684
of which Land and buildings: -€34,398
- Profit (loss) carried forward -€160,000
down €160,000 (-44.5%), from €359,848 to €199,848
- Debts after one year -€50,720
down €50,720 (-8.5%), from €594,456 to €543,736
- Tax, wage and social debts -€48,770
down €48,770 (-89.0%), from €54,770 to €6,000
- Other debts +€34,545
up €34,545 (+400%), from €8,626 to €43,172
- Short-term financial debts -€24,910
no longer reported in 2025 (was €24,910)
- Gross operating margin -€19,394
down €19,394 (-20.3%), from €95,771 to €76,377
- Taxes -€4,932
down €4,932 (-46.8%), from €10,536 to €5,604
- Depreciation -€1,009
down €1,009 (-2.6%), from €38,949 to €37,940
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 | €1,140,613 | €897,533 | -€243,080 | -21.3% |
| Fixed assets | 21/28 | €884,829 | €847,684 | -€37,145 | -4.2% |
| Intangible fixed assets | 21 | €3,000 | - | -€3,000 | |
| Tangible fixed assets | 22/27 | €881,829 | €847,684 | -€34,145 | -3.9% |
| Land and buildings | 22 | €863,888 | €829,490 | -€34,398 | -4.0% |
| Plant, machinery and equipment | 23 | €14,752 | €15,050 | +€298 | +2.0% |
| Furniture and vehicles | 24 | €3,189 | €3,143 | -€46 | -1.4% |
| Current assets | 29/58 | €255,784 | €49,849 | -€205,935 | -80.5% |
| Stocks and contracts in progress | 3 | €70,577 | - | -€70,577 | |
| Stocks | 30/36 | €70,577 | - | -€70,577 | |
| Amounts receivable within one year | 40/41 | €106,426 | €9,503 | -€96,923 | -91.1% |
| Trade receivables | 40 | €68,917 | €985 | -€67,932 | -98.6% |
| Other amounts receivable | 41 | €37,508 | €8,518 | -€28,991 | -77.3% |
| Cash at bank and in hand | 54/58 | €77,112 | €38,568 | -€38,544 | -50.0% |
| Deferred charges and accrued income | 490/1 | €1,670 | €1,778 | +€109 | +6.5% |
| Total equity and liabilities | 10/49 | €1,140,613 | €897,533 | -€243,080 | -21.3% |
| Equity | 10/15 | €393,981 | €250,307 | -€143,674 | -36.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €15,583 | €31,909 | +€16,326 | +105% |
| Distributable reserves | 133 | €15,583 | €31,909 | +€16,326 | +105% |
| Profit (loss) carried forward | 14 | €359,848 | €199,848 | -€160,000 | -44.5% |
| Amounts payable | 17/49 | €746,632 | €647,226 | -€99,406 | -13.3% |
| Amounts payable after more than one year | 17 | €594,456 | €543,736 | -€50,720 | -8.5% |
| Financial debts | 170/4 | €594,456 | €543,736 | -€50,720 | -8.5% |
| Amounts payable within one year | 42/48 | €143,476 | €103,490 | -€39,986 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €52,027 | €52,824 | +€796 | +1.5% |
| Financial debts | 43 | €24,910 | - | -€24,910 | |
| Credit institutions | 430/8 | €24,910 | - | -€24,910 | |
| Trade debts | 44 | €3,143 | €1,495 | -€1,648 | -52.4% |
| Suppliers | 440/4 | €3,143 | €1,495 | -€1,648 | -52.4% |
| Taxes, remuneration and social security | 45 | €54,770 | €6,000 | -€48,770 | -89.0% |
| Taxes | 450/3 | €54,770 | €6,000 | -€48,770 | -89.0% |
| Other amounts payable | 47/48 | €8,626 | €43,172 | +€34,545 | +400% |
| Accrued charges and deferred income | 492/3 | €8,700 | - | -€8,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,949 | €37,940 | -€1,009 | -2.6% |
| Other operating charges | 640/8 | €4,199 | €4,559 | +€360 | +8.6% |
| Gross operating margin | 9900 | €95,771 | €76,377 | -€19,394 | -20.3% |
| Operating profit (loss) | 9901 | €52,623 | €33,878 | -€18,745 | -35.6% |
| Financial income | 75/76B | €1,267 | €469 | -€797 | -63.0% |
| Recurring financial income | 75 | €1,267 | €469 | -€797 | -63.0% |
| Financial charges | 65/66B | €12,388 | €12,418 | +€30 | +0.2% |
| Recurring financial charges | 65 | €12,388 | €12,418 | +€30 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €41,502 | €21,930 | -€19,572 | -47.2% |
| Income taxes | 67/77 | €10,536 | €5,604 | -€4,932 | -46.8% |
| Profit (loss) for the period | 9904 | €30,966 | €16,326 | -€14,640 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,966 | €16,326 | -€14,640 | -47.3% |
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 15 October 2026 via checked.be.