Easy Cool Store: 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.
Easy Cool Store
Largest movements
- Tangible fixed assets -€135,650
down €135,650 (-23.1%), from €587,296 to €451,646
of which Other tangible fixed assets: -€93,955
- Cash -€81,607
down €81,607 (-40.5%), from €201,439 to €119,833
mainly Trade debts (-€168,725) and Current portion of long-term debt (-€26,467)
- Receivables within one year +€20,972
up €20,972 (+209%), from €10,018 to €30,990
of which Other amounts receivable: +€15,250
- Stocks and contracts -€16,722
down €16,722 (-9.0%), from €185,979 to €169,258
- Trade debts -€168,725
down €168,725 (-49.8%), from €338,757 to €170,032
- Current portion of long-term debt -€26,467
down €26,467 (-25.4%), from €104,001 to €77,535
- Profit (loss) carried forward +€26,145
up €26,145 (+13.6%), from €192,736 to €218,881
- Other debts -€24,959
down €24,959 (-84.6%), from €29,509 to €4,550
- Debts after one year -€12,535
down €12,535 (-5.1%), from €247,548 to €235,013
- Gross operating margin -€56,805
down €56,805 (-12.5%), from €456,074 to €399,268
- Staff costs +€22,726
up €22,726 (+13.1%), from €173,615 to €196,341
- Taxes -€11,912
down €11,912 (-56.9%), from €20,928 to €9,016
- Depreciation +€10,363
up €10,363 (+7.6%), from €135,510 to €145,874
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 | €998,975 | €787,674 | -€211,301 | -21.2% |
| Fixed assets | 21/28 | €592,296 | €456,646 | -€135,650 | -22.9% |
| Tangible fixed assets | 22/27 | €587,296 | €451,646 | -€135,650 | -23.1% |
| Plant, machinery and equipment | 23 | €31,020 | €28,067 | -€2,953 | -9.5% |
| Furniture and vehicles | 24 | €158,054 | €119,312 | -€38,742 | -24.5% |
| Other tangible fixed assets | 26 | €398,223 | €304,268 | -€93,955 | -23.6% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €406,679 | €331,028 | -€75,651 | -18.6% |
| Stocks and contracts in progress | 3 | €185,979 | €169,258 | -€16,722 | -9.0% |
| Stocks | 30/36 | €185,979 | €169,258 | -€16,722 | -9.0% |
| Amounts receivable within one year | 40/41 | €10,018 | €30,990 | +€20,972 | +209% |
| Trade receivables | 40 | €5,482 | €11,205 | +€5,723 | +104% |
| Other amounts receivable | 41 | €4,535 | €19,785 | +€15,250 | +336% |
| Cash at bank and in hand | 54/58 | €201,439 | €119,833 | -€81,607 | -40.5% |
| Deferred charges and accrued income | 490/1 | €9,243 | €10,948 | +€1,705 | +18.4% |
| Total equity and liabilities | 10/49 | €998,975 | €787,674 | -€211,301 | -21.2% |
| Equity | 10/15 | €242,767 | €268,912 | +€26,145 | +10.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €32 | €32 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32 | €32 | = | 0.0% |
| Reserves not available under the articles | 1311 | €32 | €32 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,736 | €218,881 | +€26,145 | +13.6% |
| Amounts payable | 17/49 | €756,208 | €518,762 | -€237,446 | -31.4% |
| Amounts payable after more than one year | 17 | €247,548 | €235,013 | -€12,535 | -5.1% |
| Financial debts | 170/4 | €247,548 | €235,013 | -€12,535 | -5.1% |
| Amounts payable within one year | 42/48 | €505,766 | €280,854 | -€224,911 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | €104,001 | €77,535 | -€26,467 | -25.4% |
| Trade debts | 44 | €338,757 | €170,032 | -€168,725 | -49.8% |
| Suppliers | 440/4 | €338,757 | €170,032 | -€168,725 | -49.8% |
| Taxes, remuneration and social security | 45 | €33,498 | €28,737 | -€4,761 | -14.2% |
| Taxes | 450/3 | €928 | €2,836 | +€1,908 | +206% |
| Remuneration and social security | 454/9 | €32,570 | €25,901 | -€6,669 | -20.5% |
| Other amounts payable | 47/48 | €29,509 | €4,550 | -€24,959 | -84.6% |
| Accrued charges and deferred income | 492/3 | €2,895 | €2,895 | = | 0.0% |
| Non-recurring operating income | 76A | €4,191 | €741 | -€3,450 | -82.3% |
| Remuneration, social security and pensions | 62 | €173,615 | €196,341 | +€22,726 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,510 | €145,874 | +€10,363 | +7.6% |
| Other operating charges | 640/8 | €6,833 | €3,973 | -€2,860 | -41.9% |
| Gross operating margin | 9900 | €456,074 | €399,268 | -€56,805 | -12.5% |
| Operating profit (loss) | 9901 | €140,116 | €53,080 | -€87,035 | -62.1% |
| Financial income | 75/76B | €3,556 | €4,224 | +€669 | +18.8% |
| Recurring financial income | 75 | €3,556 | €4,224 | +€669 | +18.8% |
| Financial charges | 65/66B | €20,360 | €22,144 | +€1,784 | +8.8% |
| Recurring financial charges | 65 | €20,360 | €22,144 | +€1,784 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €123,311 | €35,161 | -€88,150 | -71.5% |
| Income taxes | 67/77 | €20,928 | €9,016 | -€11,912 | -56.9% |
| Profit (loss) for the period | 9904 | €102,383 | €26,145 | -€76,238 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €102,383 | €26,145 | -€76,238 | -74.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.