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
- Receivables within one year -€640
down €640 (-6.1%), from €10,429 to €9,789
of which Other amounts receivable: -€640
- Other debts +€14,801
up €14,801 (+14.7%), from €101,007 to €115,808
- Short-term financial debts -€12,418
no longer reported in 2023 (was €12,418)
- Trade debts -€5,678
down €5,678 (-87.4%), from €6,497 to €820
- Profit (loss) carried forward +€1,945
up €1,945 (+1.1%), from -€181,378 to -€179,433
- Accrued charges and deferred income +€728
up €728 (+71.8%), from €1,014 to €1,741
- Gross operating margin +€4,877
up €4,877, from -€1,323 to €3,554
- Financial charges -€2,228
down €2,228 (-66.5%), from €3,348 to €1,120
- Other operating charges +€127
up €127 (+34.9%), from €364 to €492
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,129 | €10,507 | -€622 | -5.6% |
| Fixed assets | 21/28 | €700 | €700 | = | 0.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €10,429 | €9,807 | -€622 | -6.0% |
| Amounts receivable within one year | 40/41 | €10,429 | €9,789 | -€640 | -6.1% |
| Trade receivables | 40 | €8,439 | €8,439 | = | 0.0% |
| Other amounts receivable | 41 | €1,990 | €1,350 | -€640 | -32.2% |
| Cash at bank and in hand | 54/58 | - | €18 | +€18 | |
| Total equity and liabilities | 10/49 | €11,129 | €10,507 | -€622 | -5.6% |
| Equity | 10/15 | -€109,939 | -€107,994 | +€1,945 | +1.8% |
| Contributions | 10/11 | €48,339 | €48,339 | = | 0.0% |
| Reserves | 13 | €23,099 | €23,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,240 | €21,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,378 | -€179,433 | +€1,945 | +1.1% |
| Amounts payable | 17/49 | €121,068 | €118,501 | -€2,567 | -2.1% |
| Amounts payable within one year | 42/48 | €120,054 | €116,760 | -€3,295 | -2.7% |
| Financial debts | 43 | €12,418 | - | -€12,418 | |
| Credit institutions | 430/8 | €12,418 | - | -€12,418 | |
| Trade debts | 44 | €6,497 | €820 | -€5,678 | -87.4% |
| Suppliers | 440/4 | €6,497 | €820 | -€5,678 | -87.4% |
| Taxes, remuneration and social security | 45 | €132 | €132 | = | 0.0% |
| Taxes | 450/3 | €132 | €132 | = | 0.0% |
| Other amounts payable | 47/48 | €101,007 | €115,808 | +€14,801 | +14.7% |
| Accrued charges and deferred income | 492/3 | €1,014 | €1,741 | +€728 | +71.8% |
| Other operating charges | 640/8 | €364 | €492 | +€127 | +34.9% |
| Gross operating margin | 9900 | -€1,323 | €3,554 | +€4,877 | |
| Operating profit (loss) | 9901 | -€1,687 | €3,063 | +€4,750 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €3,348 | €1,120 | -€2,228 | -66.5% |
| Recurring financial charges | 65 | €3,348 | €1,120 | -€2,228 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,035 | €1,945 | +€6,981 | |
| Profit (loss) for the period | 9904 | -€5,035 | €1,945 | +€6,981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,035 | €1,945 | +€6,981 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.