DOKTER FRANK COOLS: 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.
DOKTER FRANK COOLS
Largest movements
- Tangible fixed assets -€77,919
down €77,919 (-7.9%), from €986,773 to €908,854
of which Land and buildings: -€58,781
- Current investments +€58,000
up €58,000 (+23.6%), from €246,265 to €304,265
- Receivables after one year -€20,000
down €20,000 (-30.8%), from €65,000 to €45,000
- Reserves +€80,511
up €80,511 (+7.1%), from €1.1m to €1.2m
- Current portion of long-term debt -€74,653
down €74,653 (-76.8%), from €97,189 to €22,536
- Other debts -€26,000
down €26,000 (-70.6%), from €36,838 to €10,838
- Debts after one year -€22,536
down €22,536 (-16.4%), from €137,403 to €114,868
- Gross operating margin +€61,108
up €61,108 (+17.5%), from €350,073 to €411,181
- Taxes +€24,535
up €24,535 (+33.0%), from €74,406 to €98,941
- Financial charges -€5,098
down €5,098 (-55.7%), from €9,159 to €4,061
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 | €1,453,586 | €1,411,229 | -€42,356 | -2.9% |
| Fixed assets | 21/28 | €991,773 | €913,854 | -€77,919 | -7.9% |
| Tangible fixed assets | 22/27 | €986,773 | €908,854 | -€77,919 | -7.9% |
| Land and buildings | 22 | €914,995 | €856,214 | -€58,781 | -6.4% |
| Plant, machinery and equipment | 23 | €7,058 | €7,001 | -€56 | -0.8% |
| Furniture and vehicles | 24 | €64,721 | €45,639 | -€19,082 | -29.5% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €461,812 | €497,375 | +€35,563 | +7.7% |
| Amounts receivable after more than one year | 29 | €65,000 | €45,000 | -€20,000 | -30.8% |
| Other amounts receivable | 291 | €65,000 | €45,000 | -€20,000 | -30.8% |
| Amounts receivable within one year | 40/41 | €7,594 | - | -€7,594 | |
| Other amounts receivable | 41 | €7,594 | - | -€7,594 | |
| Current investments | 50/53 | €246,265 | €304,265 | +€58,000 | +23.6% |
| Cash at bank and in hand | 54/58 | €142,953 | €141,237 | -€1,716 | -1.2% |
| Deferred charges and accrued income | 490/1 | - | €6,873 | +€6,873 | |
| Total equity and liabilities | 10/49 | €1,453,586 | €1,411,229 | -€42,356 | -2.9% |
| Equity | 10/15 | €1,151,473 | €1,231,984 | +€80,511 | +7.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,132,881 | €1,213,392 | +€80,511 | +7.1% |
| Distributable reserves | 133 | €1,132,881 | €1,213,392 | +€80,511 | +7.1% |
| Amounts payable | 17/49 | €302,113 | €179,245 | -€122,868 | -40.7% |
| Amounts payable after more than one year | 17 | €137,403 | €114,868 | -€22,536 | -16.4% |
| Financial debts | 170/4 | €137,403 | €114,868 | -€22,536 | -16.4% |
| Amounts payable within one year | 42/48 | €164,709 | €64,378 | -€100,332 | -60.9% |
| Current portion of amounts payable after more than one year | 42 | €97,189 | €22,536 | -€74,653 | -76.8% |
| Trade debts | 44 | €8,323 | €7,445 | -€877 | -10.5% |
| Suppliers | 440/4 | €8,323 | €7,445 | -€877 | -10.5% |
| Taxes, remuneration and social security | 45 | €22,360 | €23,558 | +€1,199 | +5.4% |
| Taxes | 450/3 | €22,360 | €23,558 | +€1,199 | +5.4% |
| Other amounts payable | 47/48 | €36,838 | €10,838 | -€26,000 | -70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,582 | €88,998 | -€3,584 | -3.9% |
| Other operating charges | 640/8 | €10,727 | €12,214 | +€1,487 | +13.9% |
| Non-recurring operating charges | 66A | - | €3,100 | +€3,100 | |
| Gross operating margin | 9900 | €350,073 | €411,181 | +€61,108 | +17.5% |
| Operating profit (loss) | 9901 | €246,764 | €306,870 | +€60,105 | +24.4% |
| Financial income | 75/76B | €2,542 | €5,447 | +€2,905 | +114% |
| Recurring financial income | 75 | €2,542 | €5,447 | +€2,905 | +114% |
| Financial charges | 65/66B | €9,159 | €4,061 | -€5,098 | -55.7% |
| Recurring financial charges | 65 | €9,159 | €4,061 | -€5,098 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | €240,148 | €308,255 | +€68,108 | +28.4% |
| Income taxes | 67/77 | €74,406 | €98,941 | +€24,535 | +33.0% |
| Profit (loss) for the period | 9904 | €165,742 | €209,314 | +€43,572 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €165,742 | €209,314 | +€43,572 | +26.3% |
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 13 October 2026 via checked.be.