ELECOOLING: 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.
ELECOOLING
Largest movements
- Cash +€53,437
up €53,437 (+107.9%), from €49,544 to €102,981
mainly Net result for the year (+€179,490) and Tax, wage and social debts (+€39,016)
- Receivables within one year +€45,261
up €45,261 (+20.8%), from €217,466 to €262,727
of which Trade receivables: +€32,443
- Profit (loss) carried forward +€59,490
up €59,490 (+26370.8%), from €226 to €59,715
- Tax, wage and social debts +€39,016
up €39,016 (+110.8%), from €35,228 to €74,244
of which Taxes: +€25,465
- Gross operating margin +€242,433
up €242,433 (+270.0%), from €89,777 to €332,210
- Taxes +€51,493
up €51,493 (+358.9%), from €14,349 to €65,842
- Staff costs +€44,752
up €44,752 (+138.4%), from €32,329 to €77,081
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 | €292,477 | €389,672 | +€97,195 | +33.2% |
| Fixed assets | 21/28 | €25,467 | €23,964 | -€1,503 | -5.9% |
| Intangible fixed assets | 21 | €1,223 | €723 | -€500 | -40.9% |
| Tangible fixed assets | 22/27 | €17,444 | €16,441 | -€1,003 | -5.7% |
| Plant, machinery and equipment | 23 | €1,624 | €1,194 | -€430 | -26.5% |
| Furniture and vehicles | 24 | €15,820 | €15,247 | -€572 | -3.6% |
| Financial fixed assets | 28 | €6,800 | €6,800 | = | 0.0% |
| Current assets | 29/58 | €267,010 | €365,708 | +€98,698 | +37.0% |
| Amounts receivable within one year | 40/41 | €217,466 | €262,727 | +€45,261 | +20.8% |
| Trade receivables | 40 | €204,755 | €237,198 | +€32,443 | +15.8% |
| Other amounts receivable | 41 | €12,710 | €25,528 | +€12,818 | +100.9% |
| Cash at bank and in hand | 54/58 | €49,544 | €102,981 | +€53,437 | +107.9% |
| Total equity and liabilities | 10/49 | €292,477 | €389,672 | +€97,195 | +33.2% |
| Equity | 10/15 | €69,963 | €129,453 | +€59,490 | +85.0% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €60,738 | €60,738 | = | 0.0% |
| Distributable reserves | 133 | €60,738 | €60,738 | = | 0.0% |
| Profit (loss) carried forward | 14 | €226 | €59,715 | +€59,490 | +26370.8% |
| Amounts payable | 17/49 | €222,514 | €260,219 | +€37,705 | +16.9% |
| Amounts payable within one year | 42/48 | €222,514 | €260,219 | +€37,705 | +16.9% |
| Trade debts | 44 | €107,689 | €108,830 | +€1,141 | +1.1% |
| Suppliers | 440/4 | €107,689 | €108,830 | +€1,141 | +1.1% |
| Taxes, remuneration and social security | 45 | €35,228 | €74,244 | +€39,016 | +110.8% |
| Taxes | 450/3 | €26,012 | €51,477 | +€25,465 | +97.9% |
| Remuneration and social security | 454/9 | €9,217 | €22,768 | +€13,551 | +147.0% |
| Other amounts payable | 47/48 | €79,596 | €77,145 | -€2,452 | -3.1% |
| Remuneration, social security and pensions | 62 | €32,329 | €77,081 | +€44,752 | +138.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,458 | €6,799 | -€659 | -8.8% |
| Other operating charges | 640/8 | €1,154 | €2,478 | +€1,324 | +114.7% |
| Gross operating margin | 9900 | €89,777 | €332,210 | +€242,433 | +270.0% |
| Operating profit (loss) | 9901 | €48,836 | €245,852 | +€197,016 | +403.4% |
| Financial income | 75/76B | €37 | €77 | +€40 | +109.5% |
| Recurring financial income | 75 | €37 | €77 | +€40 | +109.5% |
| Financial charges | 65/66B | €798 | €597 | -€201 | -25.2% |
| Recurring financial charges | 65 | €798 | €597 | -€201 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €48,074 | €245,332 | +€197,258 | +410.3% |
| Income taxes | 67/77 | €14,349 | €65,842 | +€51,493 | +358.9% |
| Profit (loss) for the period | 9904 | €33,726 | €179,490 | +€145,764 | +432.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,726 | €179,490 | +€145,764 | +432.2% |
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 7 October 2026 via checked.be.