DOKTER COOLS GUY: what changed
Two fiscal 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.
DOKTER COOLS GUY
Largest movements
- Cash +€79,464
up €79,464 (+67.2%), from €118,176 to €197,641
mainly Net result for the year (+€234,427) and Current investments (+€61,201)
- Current investments -€61,201
down €61,201 (-10.6%), from €579,038 to €517,837
- Deferred charges and accrued income +€29,431
up €29,431 (+65.9%), from €44,669 to €74,101
- Tangible fixed assets -€8,982
down €8,982 (-28.7%), from €31,262 to €22,279
of which Land and buildings: -€5,441
- Other debts +€40,172
up €40,172 (+66.2%), from €60,723 to €100,895
- Tax, wage and social debts +€12,905
up €12,905 (+137.7%), from €9,374 to €22,279
of which Taxes: +€12,820
- Gross operating margin -€74,820
down €74,820 (-17.1%), from €436,881 to €362,061
- Taxes -€24,717
down €24,717 (-18.5%), from €133,880 to €109,164
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 | €783,264 | €825,984 | +€42,720 | +5.5% |
| Fixed assets | 21/28 | €31,262 | €22,279 | -€8,982 | -28.7% |
| Tangible fixed assets | 22/27 | €31,262 | €22,279 | -€8,982 | -28.7% |
| Land and buildings | 22 | €22,237 | €16,797 | -€5,441 | -24.5% |
| Plant, machinery and equipment | 23 | €1,171 | €2,132 | +€962 | +82.1% |
| Furniture and vehicles | 24 | €7,854 | €3,350 | -€4,503 | -57.3% |
| Current assets | 29/58 | €752,002 | €803,705 | +€51,702 | +6.9% |
| Amounts receivable within one year | 40/41 | €10,119 | €14,127 | +€4,008 | +39.6% |
| Other amounts receivable | 41 | €10,119 | €14,127 | +€4,008 | +39.6% |
| Current investments | 50/53 | €579,038 | €517,837 | -€61,201 | -10.6% |
| Cash at bank and in hand | 54/58 | €118,176 | €197,641 | +€79,464 | +67.2% |
| Deferred charges and accrued income | 490/1 | €44,669 | €74,101 | +€29,431 | +65.9% |
| Total equity and liabilities | 10/49 | €783,264 | €825,984 | +€42,720 | +5.5% |
| Equity | 10/15 | €702,044 | €696,011 | -€6,033 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €683,444 | €677,411 | -€6,033 | -0.9% |
| Distributable reserves | 133 | €683,444 | €677,411 | -€6,033 | -0.9% |
| Amounts payable | 17/49 | €81,220 | €129,974 | +€48,753 | +60.0% |
| Amounts payable within one year | 42/48 | €81,220 | €129,974 | +€48,753 | +60.0% |
| Trade debts | 44 | €11,124 | €6,800 | -€4,324 | -38.9% |
| Suppliers | 440/4 | €11,124 | €6,800 | -€4,324 | -38.9% |
| Taxes, remuneration and social security | 45 | €9,374 | €22,279 | +€12,905 | +137.7% |
| Taxes | 450/3 | €7,060 | €19,880 | +€12,820 | +181.6% |
| Remuneration and social security | 454/9 | €2,314 | €2,399 | +€85 | +3.7% |
| Other amounts payable | 47/48 | €60,723 | €100,895 | +€40,172 | +66.2% |
| Remuneration, social security and pensions | 62 | €12,673 | €12,644 | -€30 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,866 | €10,717 | -€2,149 | -16.7% |
| Other operating charges | 640/8 | €4,369 | €3,845 | -€524 | -12.0% |
| Gross operating margin | 9900 | €436,881 | €362,061 | -€74,820 | -17.1% |
| Operating profit (loss) | 9901 | €406,972 | €334,855 | -€72,117 | -17.7% |
| Financial income | 75/76B | €9,317 | €13,138 | +€3,821 | +41.0% |
| Recurring financial income | 75 | €9,317 | €13,138 | +€3,821 | +41.0% |
| Financial charges | 65/66B | €509 | €4,402 | +€3,894 | +765.6% |
| Recurring financial charges | 65 | €509 | €4,402 | +€3,894 | +765.6% |
| Profit (loss) for the period before taxes | 9903 | €415,780 | €343,590 | -€72,190 | -17.4% |
| Income taxes | 67/77 | €133,880 | €109,164 | -€24,717 | -18.5% |
| Profit (loss) for the period | 9904 | €281,900 | €234,427 | -€47,473 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €281,900 | €234,427 | -€47,473 | -16.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.