Firma Cools: 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.
Firma Cools
Largest movements
- Cash +€44,532
up €44,532 (+860.2%), from €5,177 to €49,709
mainly Receivables after one year (+€30,215) and Receivables within one year (+€14,910)
- Receivables after one year -€30,215
down €30,215 (-78.3%), from €38,609 to €8,394
- Receivables within one year -€14,910
down €14,910 (-48.5%), from €30,729 to €15,819
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€909
down €909 (-33.9%), from €2,682 to €1,773
of which Financial income: -€561
- Gross operating margin +€661
up €661 (+42.0%), from -€1,574 to -€913
- Other operating charges +€462
up €462 (+87.4%), from €529 to €991
- Financial charges +€56
up €56 (+1945.5%), from €3 to €59
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 | €74,515 | €73,922 | -€592 | -0.8% |
| Current assets | 29/58 | €74,515 | €73,922 | -€592 | -0.8% |
| Amounts receivable after more than one year | 29 | €38,609 | €8,394 | -€30,215 | -78.3% |
| Other amounts receivable | 291 | €38,609 | €8,394 | -€30,215 | -78.3% |
| Amounts receivable within one year | 40/41 | €30,729 | €15,819 | -€14,910 | -48.5% |
| Other amounts receivable | 41 | €30,729 | €15,819 | -€14,910 | -48.5% |
| Cash at bank and in hand | 54/58 | €5,177 | €49,709 | +€44,532 | +860.2% |
| Total equity and liabilities | 10/49 | €74,515 | €73,922 | -€592 | -0.8% |
| Equity | 10/15 | €69,939 | €69,749 | -€189 | -0.3% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €32,739 | €32,549 | -€189 | -0.6% |
| Distributable reserves | 133 | €32,739 | €32,549 | -€189 | -0.6% |
| Amounts payable | 17/49 | €4,576 | €4,173 | -€403 | -8.8% |
| Amounts payable within one year | 42/48 | €4,173 | €4,173 | = | 0.0% |
| Other amounts payable | 47/48 | €4,173 | €4,173 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €403 | - | -€403 | |
| Other operating charges | 640/8 | €529 | €991 | +€462 | +87.4% |
| Gross operating margin | 9900 | -€1,574 | -€913 | +€661 | +42.0% |
| Operating profit (loss) | 9901 | -€2,103 | -€1,904 | +€199 | +9.4% |
| Financial income | 75/76B | €2,682 | €1,773 | -€909 | -33.9% |
| Recurring financial income | 75 | €2,334 | €1,773 | -€561 | -24.0% |
| Non-recurring financial income | 76B | €348 | - | -€348 | |
| Financial charges | 65/66B | €3 | €59 | +€56 | +1945.5% |
| Recurring financial charges | 65 | €3 | €59 | +€56 | +1945.5% |
| Profit (loss) for the period before taxes | 9903 | €576 | -€189 | -€766 | |
| Profit (loss) for the period | 9904 | €576 | -€189 | -€766 | |
| Profit (loss) for the period to be appropriated | 9905 | €576 | -€189 | -€766 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.