FIT&COOLCATE: what changed
FIT&COOLCATE
Largest movements
- Tangible fixed assets +€25,030
up €25,030 (+125%), from €20,092 to €45,122
of which Furniture and vehicles: +€34,895
- Cash -€16,615
down €16,615 (-22.6%), from €73,640 to €57,025
mainly Investment in fixed assets (net) (-€43,819) and Debts after one year (-€13,679)
- Receivables within one year +€6,692
up €6,692 (+77.7%), from €8,609 to €15,302
of which Other amounts receivable: +€6,192
- Other debts +€25,722
up €25,722 (+503%), from €5,118 to €30,839
- Debts after one year -€13,679
down €13,679 (-79.5%), from €17,214 to €3,535
- Profit (loss) carried forward +€2,503
up €2,503 (+7.7%), from €32,302 to €34,805
- Gross operating margin -€10,862
down €10,862 (-28.7%), from €37,888 to €27,026
- Depreciation +€8,751
up €8,751 (+87.2%), from €10,038 to €18,789
- Taxes -€4,464
down €4,464 (-60.7%), from €7,353 to €2,889
- Financial charges -€507
down €507 (-23.6%), from €2,150 to €1,642
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,340 | €117,679 | +€15,338 | +15.0% |
| Fixed assets | 21/28 | €20,092 | €45,122 | +€25,030 | +125% |
| Tangible fixed assets | 22/27 | €20,092 | €45,122 | +€25,030 | +125% |
| Plant, machinery and equipment | 23 | €885 | €606 | -€280 | -31.6% |
| Furniture and vehicles | 24 | €1,453 | €36,348 | +€34,895 | +2,402% |
| Other tangible fixed assets | 26 | €17,753 | €8,168 | -€9,585 | -54.0% |
| Current assets | 29/58 | €82,249 | €72,557 | -€9,692 | -11.8% |
| Amounts receivable within one year | 40/41 | €8,609 | €15,302 | +€6,692 | +77.7% |
| Trade receivables | 40 | €24 | €524 | +€500 | +2,125% |
| Other amounts receivable | 41 | €8,586 | €14,778 | +€6,192 | +72.1% |
| Cash at bank and in hand | 54/58 | €73,640 | €57,025 | -€16,615 | -22.6% |
| Deferred charges and accrued income | 490/1 | - | €230 | +€230 | |
| Total equity and liabilities | 10/49 | €102,340 | €117,679 | +€15,338 | +15.0% |
| Equity | 10/15 | €65,302 | €67,805 | +€2,503 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €14,400 | €14,400 | = | 0.0% |
| Distributable reserves | 133 | €14,400 | €14,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,302 | €34,805 | +€2,503 | +7.7% |
| Amounts payable | 17/49 | €37,039 | €49,874 | +€12,835 | +34.7% |
| Amounts payable after more than one year | 17 | €17,214 | €3,535 | -€13,679 | -79.5% |
| Financial debts | 170/4 | €17,214 | €3,535 | -€13,679 | -79.5% |
| Amounts payable within one year | 42/48 | €19,595 | €46,109 | +€26,514 | +135% |
| Current portion of amounts payable after more than one year | 42 | €12,972 | €13,849 | +€877 | +6.8% |
| Trade debts | 44 | €1,282 | €1,420 | +€138 | +10.8% |
| Suppliers | 440/4 | €1,282 | €1,420 | +€138 | +10.8% |
| Taxes, remuneration and social security | 45 | €223 | €0 | -€223 | -100% |
| Taxes | 450/3 | €223 | €0 | -€223 | -100% |
| Other amounts payable | 47/48 | €5,118 | €30,839 | +€25,722 | +503% |
| Accrued charges and deferred income | 492/3 | €230 | €230 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €265 | €0 | -€265 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,038 | €18,789 | +€8,751 | +87.2% |
| Other operating charges | 640/8 | €1,670 | €1,594 | -€76 | -4.6% |
| Gross operating margin | 9900 | €37,888 | €27,026 | -€10,862 | -28.7% |
| Operating profit (loss) | 9901 | €25,915 | €6,643 | -€19,272 | -74.4% |
| Financial income | 75/76B | €602 | €391 | -€211 | -35.1% |
| Recurring financial income | 75 | €602 | €391 | -€211 | -35.1% |
| Financial charges | 65/66B | €2,150 | €1,642 | -€507 | -23.6% |
| Recurring financial charges | 65 | €2,150 | €1,642 | -€507 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €24,368 | €5,392 | -€18,976 | -77.9% |
| Income taxes | 67/77 | €7,353 | €2,889 | -€4,464 | -60.7% |
| Profit (loss) for the period | 9904 | €17,014 | €2,503 | -€14,511 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,014 | €2,503 | -€14,511 | -85.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.