DR. HANNAH COOLS: 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.
What changed
DR. HANNAH COOLS
NACE 86.995, Nutrition and dietetics services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€211,974
2024 · €271,394-€59,420
Equity
€1.6m
2024 · €1.4m+€211,974
Cash
€739,552
2024 · €500,761+€238,791
Balance sheet total
€1.7m
2024 · €1.5m+€234,687
Largest movements
Assets
- Cash +€238,791
up €238,791 (+47.7%), from €500,761 to €739,552
mainly Net result for the year (+€211,974) and Trade debts (+€25,063)
Equity and liabilities
- Reserves +€211,974
up €211,974 (+15.8%), from €1.3m to €1.6m
of which Distributable reserves: +€211,974
- Trade debts +€25,063
up €25,063 (+624.4%), from €4,014 to €29,077
Income statement
- Gross operating margin -€76,837
down €76,837 (-18.8%), from €409,101 to €332,264
- Taxes -€20,837
down €20,837 (-17.3%), from €120,741 to €99,904
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.
Result 2024
€271,394
Gross operating margin
-€76,837
Depreciation
-€900
Other operating charges
-€1,708
Financial income
-€977
Financial charges
+€165
Taxes
+€20,837
Result 2025
€211,974
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.
From operations
+€245,006
Investment
-€5,843
Financing
-€372
Cash 2024
€500,761
From operations (derived)
+€245,006
Net result for the year
+€211,974
Depreciation
+€19,585
Receivables within one year
-€8,355
Deferred charges and accrued income
-€1,284
Trade debts
+€25,063
Tax, wage and social debts
+€3,427
Other debts
-€4,815
Accrued charges and deferred income
-€589
Investment (derived)
-€5,843
Investment in fixed assets (net)
-€5,843
Financing
-€372
Short-term financial debts
-€372
Cash 2025
€739,552
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,495,283 | €1,729,970 | +€234,687 | +15.7% |
| Fixed assets | 21/28 | €45,582 | €31,840 | -€13,742 | -30.1% |
| Tangible fixed assets | 22/27 | €45,517 | €31,775 | -€13,742 | -30.2% |
| Plant, machinery and equipment | 23 | €1,278 | €651 | -€628 | -49.1% |
| Furniture and vehicles | 24 | €27,205 | €17,571 | -€9,634 | -35.4% |
| Other tangible fixed assets | 26 | €17,033 | €13,553 | -€3,480 | -20.4% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €1,449,701 | €1,698,130 | +€248,430 | +17.1% |
| Amounts receivable within one year | 40/41 | €242,438 | €250,792 | +€8,355 | +3.4% |
| Trade receivables | 40 | €17,251 | €0 | -€17,251 | -100.0% |
| Other amounts receivable | 41 | €225,187 | €250,792 | +€25,605 | +11.4% |
| Current investments | 50/53 | €700,753 | €700,753 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €500,761 | €739,552 | +€238,791 | +47.7% |
| Deferred charges and accrued income | 490/1 | €5,748 | €7,033 | +€1,284 | +22.3% |
| Total equity and liabilities | 10/49 | €1,495,283 | €1,729,970 | +€234,687 | +15.7% |
| Equity | 10/15 | €1,417,476 | €1,629,450 | +€211,974 | +15.0% |
| Contributions | 10/11 | €72,150 | €72,150 | = | 0.0% |
| Reserves | 13 | €1,345,326 | €1,557,300 | +€211,974 | +15.8% |
| Non-distributable reserves | 130/1 | €7,215 | €7,215 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,215 | €7,215 | = | 0.0% |
| Distributable reserves | 133 | €1,338,111 | €1,550,085 | +€211,974 | +15.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €77,807 | €100,520 | +€22,713 | +29.2% |
| Amounts payable within one year | 42/48 | €77,218 | €100,520 | +€23,302 | +30.2% |
| Financial debts | 43 | €406 | €34 | -€372 | -91.7% |
| Credit institutions | 430/8 | €0 | €20 | +€20 | |
| Other loans | 439 | €406 | €13 | -€392 | -96.7% |
| Trade debts | 44 | €4,014 | €29,077 | +€25,063 | +624.4% |
| Suppliers | 440/4 | €4,014 | €29,077 | +€25,063 | +624.4% |
| Taxes, remuneration and social security | 45 | €67,983 | €71,410 | +€3,427 | +5.0% |
| Taxes | 450/3 | €64,983 | €68,410 | +€3,427 | +5.3% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €4,815 | €0 | -€4,815 | -100.0% |
| Accrued charges and deferred income | 492/3 | €589 | €0 | -€589 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,685 | €19,585 | +€900 | +4.8% |
| Other operating charges | 640/8 | €3,740 | €5,449 | +€1,708 | +45.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €409,101 | €332,264 | -€76,837 | -18.8% |
| Operating profit (loss) | 9901 | €386,676 | €307,231 | -€79,445 | -20.5% |
| Financial income | 75/76B | €7,094 | €6,117 | -€977 | -13.8% |
| Recurring financial income | 75 | €7,094 | €6,117 | -€977 | -13.8% |
| Financial charges | 65/66B | €1,635 | €1,470 | -€165 | -10.1% |
| Recurring financial charges | 65 | €1,635 | €1,470 | -€165 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €392,136 | €311,878 | -€80,257 | -20.5% |
| Income taxes | 67/77 | €120,741 | €99,904 | -€20,837 | -17.3% |
| Profit (loss) for the period | 9904 | €271,394 | €211,974 | -€59,420 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €271,394 | €211,974 | -€59,420 | -21.9% |
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 8 October 2026 via checked.be.