Coolsultancy: 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.
Coolsultancy
Largest movements
- Receivables within one year +€9,846
up €9,846 (+34.9%), from €28,212 to €38,058
of which Other amounts receivable: +€9,096
- Cash +€9,684
up €9,684 (+56.6%), from €17,108 to €26,792
mainly Net result for the year (+€26,506) and Depreciation (+€695)
- Tangible fixed assets +€1,330
up €1,330 (+106.2%), from €1,252 to €2,582
of which Plant, machinery and equipment: +€1,853
- Reserves +€26,506
up €26,506 (+94.3%), from €28,119 to €54,625
- Tax, wage and social debts -€2,631
down €2,631 (-22.1%), from €11,892 to €9,261
- Trade debts -€2,182
down €2,182 (-80.0%), from €2,727 to €546
- Other debts -€833
down €833 (-100.0%), from €833 to €0
- Gross operating margin +€30,637
up €30,637 (+75.6%), from €40,516 to €71,152
- Taxes -€3,732
down €3,732 (-33.9%), from €11,018 to €7,287
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,572 | €67,432 | +€20,860 | +44.8% |
| Fixed assets | 21/28 | €1,252 | €2,582 | +€1,330 | +106.2% |
| Tangible fixed assets | 22/27 | €1,252 | €2,582 | +€1,330 | +106.2% |
| Plant, machinery and equipment | 23 | - | €1,853 | +€1,853 | |
| Furniture and vehicles | 24 | €1,252 | €729 | -€523 | -41.8% |
| Current assets | 29/58 | €45,320 | €64,850 | +€19,530 | +43.1% |
| Amounts receivable within one year | 40/41 | €28,212 | €38,058 | +€9,846 | +34.9% |
| Trade receivables | 40 | €22,650 | €23,400 | +€750 | +3.3% |
| Other amounts receivable | 41 | €5,562 | €14,658 | +€9,096 | +163.6% |
| Cash at bank and in hand | 54/58 | €17,108 | €26,792 | +€9,684 | +56.6% |
| Total equity and liabilities | 10/49 | €46,572 | €67,432 | +€20,860 | +44.8% |
| Equity | 10/15 | €31,119 | €57,625 | +€26,506 | +85.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,119 | €54,625 | +€26,506 | +94.3% |
| Distributable reserves | 133 | €28,119 | €54,625 | +€26,506 | +94.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,453 | €9,807 | -€5,646 | -36.5% |
| Amounts payable within one year | 42/48 | €15,453 | €9,807 | -€5,646 | -36.5% |
| Trade debts | 44 | €2,727 | €546 | -€2,182 | -80.0% |
| Suppliers | 440/4 | €2,727 | €546 | -€2,182 | -80.0% |
| Taxes, remuneration and social security | 45 | €11,892 | €9,261 | -€2,631 | -22.1% |
| Taxes | 450/3 | €11,892 | €9,261 | -€2,631 | -22.1% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €695 | +€377 | +118.9% |
| Other operating charges | 640/8 | €264 | €475 | +€211 | +80.0% |
| Non-recurring operating charges | 66A | - | €36,520 | +€36,520 | |
| Gross operating margin | 9900 | €40,516 | €71,152 | +€30,637 | +75.6% |
| Operating profit (loss) | 9901 | €39,935 | €33,463 | -€6,472 | -16.2% |
| Financial income | 75/76B | €68 | €462 | +€394 | +576.8% |
| Recurring financial income | 75 | €68 | €462 | +€394 | +576.8% |
| Financial charges | 65/66B | €32 | €132 | +€100 | +310.1% |
| Recurring financial charges | 65 | €32 | €132 | +€100 | +310.1% |
| Profit (loss) for the period before taxes | 9903 | €39,971 | €33,793 | -€6,178 | -15.5% |
| Income taxes | 67/77 | €11,018 | €7,287 | -€3,732 | -33.9% |
| Profit (loss) for the period | 9904 | €28,952 | €26,506 | -€2,446 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,952 | €26,506 | -€2,446 | -8.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.