Electricité 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.
Electricité COOLS
Largest movements
- Cash -€116,402
down €116,402 (-87.5%), from €133,061 to €16,659
mainly Contributions, distributions and other (-€82,500) and Other debts (-€44,455)
- Receivables within one year +€25,875
up €25,875 (+55.3%), from €46,748 to €72,622
of which Trade receivables: +€16,775
- Tangible fixed assets -€21,976
down €21,976 (-22.0%), from €99,910 to €77,934
of which Furniture and vehicles: -€14,529
- Stocks and contracts -€7,070
down €7,070 (-16.2%), from €43,743 to €36,673
- Reserves -€55,500
down €55,500 (-20.2%), from €274,359 to €218,859
of which Distributable reserves: -€55,500
- Other debts -€44,455
down €44,455 (-98.4%), from €45,158 to €703
- Debts after one year -€19,990
down €19,990 (-37.0%), from €54,064 to €34,074
- Tax, wage and social debts +€5,430
up €5,430 (+39.6%), from €13,702 to €19,132
of which Taxes: +€3,187
- Trade debts -€5,180
down €5,180 (-69.8%), from €7,422 to €2,242
- Gross operating margin +€27,369
up €27,369 (+19.1%), from €143,586 to €170,956
- Taxes +€7,260
up €7,260 (+199.4%), from €3,640 to €10,900
- Staff costs +€6,270
up €6,270 (+6.2%), from €100,945 to €107,215
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 | €433,392 | €313,958 | -€119,434 | -27.6% |
| Fixed assets | 21/28 | €99,910 | €77,934 | -€21,976 | -22.0% |
| Tangible fixed assets | 22/27 | €99,910 | €77,934 | -€21,976 | -22.0% |
| Land and buildings | 22 | €66,000 | €60,000 | -€6,000 | -9.1% |
| Plant, machinery and equipment | 23 | €797 | €196 | -€601 | -75.4% |
| Furniture and vehicles | 24 | €31,766 | €17,237 | -€14,529 | -45.7% |
| Leasing and similar rights | 25 | €1,347 | €501 | -€846 | -62.8% |
| Current assets | 29/58 | €333,482 | €236,024 | -€97,458 | -29.2% |
| Stocks and contracts in progress | 3 | €43,743 | €36,673 | -€7,070 | -16.2% |
| Stocks | 30/36 | €43,743 | €36,673 | -€7,070 | -16.2% |
| Amounts receivable within one year | 40/41 | €46,748 | €72,622 | +€25,875 | +55.3% |
| Trade receivables | 40 | €10,748 | €27,522 | +€16,775 | +156.1% |
| Other amounts receivable | 41 | €36,000 | €45,100 | +€9,100 | +25.3% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €133,061 | €16,659 | -€116,402 | -87.5% |
| Deferred charges and accrued income | 490/1 | €9,930 | €10,070 | +€140 | +1.4% |
| Total equity and liabilities | 10/49 | €433,392 | €313,958 | -€119,434 | -27.6% |
| Equity | 10/15 | €292,979 | €237,817 | -€55,162 | -18.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €274,359 | €218,859 | -€55,500 | -20.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €272,500 | €217,000 | -€55,500 | -20.4% |
| Profit (loss) carried forward | 14 | €28 | €366 | +€338 | +1202.5% |
| Amounts payable | 17/49 | €140,412 | €76,141 | -€64,271 | -45.8% |
| Amounts payable after more than one year | 17 | €54,064 | €34,074 | -€19,990 | -37.0% |
| Financial debts | 170/4 | €54,064 | €34,074 | -€19,990 | -37.0% |
| Amounts payable within one year | 42/48 | €86,024 | €42,067 | -€43,957 | -51.1% |
| Current portion of amounts payable after more than one year | 42 | €19,741 | €19,990 | +€248 | +1.3% |
| Trade debts | 44 | €7,422 | €2,242 | -€5,180 | -69.8% |
| Suppliers | 440/4 | €7,422 | €2,242 | -€5,180 | -69.8% |
| Taxes, remuneration and social security | 45 | €13,702 | €19,132 | +€5,430 | +39.6% |
| Taxes | 450/3 | €6,637 | €9,824 | +€3,187 | +48.0% |
| Remuneration and social security | 454/9 | €7,065 | €9,308 | +€2,243 | +31.8% |
| Other amounts payable | 47/48 | €45,158 | €703 | -€44,455 | -98.4% |
| Accrued charges and deferred income | 492/3 | €325 | - | -€325 | |
| Remuneration, social security and pensions | 62 | €100,945 | €107,215 | +€6,270 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,667 | €21,976 | -€691 | -3.0% |
| Other operating charges | 640/8 | €3,361 | €2,634 | -€727 | -21.6% |
| Gross operating margin | 9900 | €143,586 | €170,956 | +€27,369 | +19.1% |
| Operating profit (loss) | 9901 | €16,614 | €39,131 | +€22,517 | +135.5% |
| Financial income | 75/76B | €62 | €254 | +€192 | +312.2% |
| Recurring financial income | 75 | €62 | €254 | +€192 | +312.2% |
| Financial charges | 65/66B | €1,382 | €1,146 | -€236 | -17.1% |
| Recurring financial charges | 65 | €1,382 | €1,146 | -€236 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €15,293 | €38,238 | +€22,945 | +150.0% |
| Income taxes | 67/77 | €3,640 | €10,900 | +€7,260 | +199.4% |
| Profit (loss) for the period | 9904 | €11,653 | €27,338 | +€15,685 | +134.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,653 | €27,338 | +€15,685 | +134.6% |
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.