Cooltube: 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.
Cooltube
Largest movements
- Current investments +€180,000
up €180,000 (+60.6%), from €297,000 to €477,000
- Cash -€52,373
down €52,373 (-32.6%), from €160,466 to €108,094
mainly Current investments (-€180,000) and Tax, wage and social debts (-€31,256)
- Reserves +€141,551
up €141,551 (+25.3%), from €560,521 to €702,071
- Trade debts +€48,166
up €48,166 (+1,480%), from €3,255 to €51,421
- Tax, wage and social debts -€31,256
down €31,256 (-32.0%), from €97,661 to €66,405
- Accrued charges and deferred income -€20,336
down €20,336 (-64.0%), from €31,779 to €11,443
- Debts after one year -€9,833
down €9,833 (-25.7%), from €38,288 to €28,455
- Taxes -€16,704
down €16,704 (-33.3%), from €50,162 to €33,458
- Gross operating margin +€12,909
up €12,909 (+6.6%), from €194,894 to €207,803
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.
Derived cash bridge
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 | €773,757 | €899,612 | +€125,855 | +16.3% |
| Fixed assets | 21/28 | €262,014 | €264,366 | +€2,352 | +0.9% |
| Tangible fixed assets | 22/27 | €262,014 | €264,366 | +€2,352 | +0.9% |
| Land and buildings | 22 | €208,667 | €218,633 | +€9,966 | +4.8% |
| Furniture and vehicles | 24 | €53,346 | €45,733 | -€7,613 | -14.3% |
| Current assets | 29/58 | €511,743 | €635,246 | +€123,503 | +24.1% |
| Amounts receivable within one year | 40/41 | €52,782 | €48,145 | -€4,637 | -8.8% |
| Trade receivables | 40 | €27,782 | €18,145 | -€9,637 | -34.7% |
| Other amounts receivable | 41 | €25,000 | €30,000 | +€5,000 | +20.0% |
| Current investments | 50/53 | €297,000 | €477,000 | +€180,000 | +60.6% |
| Cash at bank and in hand | 54/58 | €160,466 | €108,094 | -€52,373 | -32.6% |
| Deferred charges and accrued income | 490/1 | €1,495 | €2,007 | +€512 | +34.3% |
| Total equity and liabilities | 10/49 | €773,757 | €899,612 | +€125,855 | +16.3% |
| Equity | 10/15 | €585,005 | €726,555 | +€141,551 | +24.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €560,521 | €702,071 | +€141,551 | +25.3% |
| Distributable reserves | 133 | €560,521 | €702,071 | +€141,551 | +25.3% |
| Profit (loss) carried forward | 14 | €4,484 | €4,484 | = | 0.0% |
| Amounts payable | 17/49 | €188,753 | €173,057 | -€15,695 | -8.3% |
| Amounts payable after more than one year | 17 | €38,288 | €28,455 | -€9,833 | -25.7% |
| Financial debts | 170/4 | €38,288 | €28,455 | -€9,833 | -25.7% |
| Amounts payable within one year | 42/48 | €118,686 | €133,159 | +€14,473 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €9,612 | €9,989 | +€376 | +3.9% |
| Trade debts | 44 | €3,255 | €51,421 | +€48,166 | +1,480% |
| Suppliers | 440/4 | €3,255 | €51,421 | +€48,166 | +1,480% |
| Taxes, remuneration and social security | 45 | €97,661 | €66,405 | -€31,256 | -32.0% |
| Taxes | 450/3 | €97,661 | €66,405 | -€31,256 | -32.0% |
| Other amounts payable | 47/48 | €8,158 | €5,345 | -€2,813 | -34.5% |
| Accrued charges and deferred income | 492/3 | €31,779 | €11,443 | -€20,336 | -64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,776 | €25,753 | -€23 | -0.1% |
| Other operating charges | 640/8 | €416 | €1,178 | +€763 | +184% |
| Non-recurring operating charges | 66A | - | €2,767 | +€2,767 | |
| Gross operating margin | 9900 | €194,894 | €207,803 | +€12,909 | +6.6% |
| Operating profit (loss) | 9901 | €168,702 | €178,105 | +€9,403 | +5.6% |
| Financial income | 75/76B | €109 | €2 | -€107 | -98.1% |
| Recurring financial income | 75 | €109 | €2 | -€107 | -98.1% |
| Financial charges | 65/66B | €4,338 | €3,099 | -€1,239 | -28.6% |
| Recurring financial charges | 65 | €4,338 | €3,099 | -€1,239 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €164,473 | €175,008 | +€10,535 | +6.4% |
| Income taxes | 67/77 | €50,162 | €33,458 | -€16,704 | -33.3% |
| Profit (loss) for the period | 9904 | €114,311 | €141,551 | +€27,240 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €114,311 | €141,551 | +€27,240 | +23.8% |
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 15 October 2026 via checked.be.