DRY & COOL: 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.
DRY & COOL
Largest movements
- Cash +€5,421
up €5,421 (+296.3%), from €1,830 to €7,250
mainly Net result for the year (+€12,750) and Tax, wage and social debts (+€4,964)
- Receivables within one year +€4,631
up €4,631 (+804.5%), from €576 to €5,207
- Profit (loss) carried forward +€12,750
up €12,750 (+4.8%), from -€264,094 to -€251,344
- Trade debts -€8,208
down €8,208 (-5.8%), from €140,374 to €132,165
- Tax, wage and social debts +€4,964
up €4,964 (+50.9%), from €9,750 to €14,714
- Debts after one year +€579
up €579 (+0.7%), from €87,895 to €88,475
- Gross operating margin -€21,279
down €21,279 (-53.3%), from €39,957 to €18,678
- Taxes -€5,006
down €5,006 (-50.2%), from €9,969 to €4,964
- Financial charges -€1,903
down €1,903 (-71.8%), from €2,651 to €749
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,492 | €12,496 | +€10,004 | +401.5% |
| Current assets | 29/58 | €2,492 | €12,496 | +€10,004 | +401.5% |
| Amounts receivable within one year | 40/41 | €576 | €5,207 | +€4,631 | +804.5% |
| Other amounts receivable | 41 | €576 | €5,207 | +€4,631 | +804.5% |
| Cash at bank and in hand | 54/58 | €1,830 | €7,250 | +€5,421 | +296.3% |
| Deferred charges and accrued income | 490/1 | €87 | €38 | -€48 | -55.7% |
| Total equity and liabilities | 10/49 | €2,492 | €12,496 | +€10,004 | +401.5% |
| Equity | 10/15 | -€235,608 | -€222,858 | +€12,750 | +5.4% |
| Contributions | 10/11 | €22,300 | €22,300 | = | 0.0% |
| Reserves | 13 | €6,186 | €6,186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,186 | - | -€6,186 | |
| Other | 1319 | €6,186 | - | -€6,186 | |
| Distributable reserves | 133 | - | €6,186 | +€6,186 | |
| Profit (loss) carried forward | 14 | -€264,094 | -€251,344 | +€12,750 | +4.8% |
| Amounts payable | 17/49 | €238,099 | €235,353 | -€2,746 | -1.2% |
| Amounts payable after more than one year | 17 | €87,895 | €88,475 | +€579 | +0.7% |
| Other amounts payable | 178/9 | €87,895 | €88,475 | +€579 | +0.7% |
| Amounts payable within one year | 42/48 | €150,204 | €146,879 | -€3,325 | -2.2% |
| Trade debts | 44 | €140,374 | €132,165 | -€8,208 | -5.8% |
| Suppliers | 440/4 | €140,374 | €132,165 | -€8,208 | -5.8% |
| Taxes, remuneration and social security | 45 | €9,750 | €14,714 | +€4,964 | +50.9% |
| Taxes | 450/3 | €9,750 | €14,714 | +€4,964 | +50.9% |
| Other amounts payable | 47/48 | €81 | - | -€81 | |
| Other operating charges | 640/8 | €559 | €293 | -€266 | -47.6% |
| Gross operating margin | 9900 | €39,957 | €18,678 | -€21,279 | -53.3% |
| Operating profit (loss) | 9901 | €39,398 | €18,385 | -€21,013 | -53.3% |
| Financial income | 75/76B | - | €77 | +€77 | |
| Recurring financial income | 75 | - | €77 | +€77 | |
| Financial charges | 65/66B | €2,651 | €749 | -€1,903 | -71.8% |
| Recurring financial charges | 65 | €2,651 | €749 | -€1,903 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | €36,747 | €17,713 | -€19,034 | -51.8% |
| Income taxes | 67/77 | €9,969 | €4,964 | -€5,006 | -50.2% |
| Profit (loss) for the period | 9904 | €26,778 | €12,750 | -€14,028 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,778 | €12,750 | -€14,028 | -52.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.