Flandria-Cool: 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.
Flandria-Cool
Largest movements
- Cash +€559,839
up €559,839 (+988%), from €56,649 to €616,488
mainly Current investments (+€400,715) and Investment in fixed assets (net) (+€192,044)
- Current investments -€400,715
down €400,715 (-100%), from €400,715 to €0
- Tangible fixed assets -€216,631
down €216,631 (-73.7%), from €293,747 to €77,116
of which Land and buildings: -€195,351
- Stocks and contracts +€98,078
up €98,078 (+43.2%), from €227,070 to €325,148
- Receivables within one year -€29,096
down €29,096 (-60.1%), from €48,396 to €19,301
of which Other amounts receivable: -€18,483
- Profit (loss) carried forward +€111,166
up €111,166 (+58.4%), from -€190,436 to -€79,270
- Other debts -€70,830
down €70,830 (-7.5%), from €948,630 to €877,799
- Trade debts -€28,421
down €28,421 (-98.3%), from €28,925 to €503
- Gross operating margin -€72,808
down €72,808 (-36.2%), from €201,155 to €128,347
- Other operating charges -€17,531
down €17,531 (-95.4%), from €18,383 to €852
- Financial income +€10,463
up €10,463 (+15,221%), from €69 to €10,532
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.
Derived cash bridge
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 | €1,040,342 | €1,049,037 | +€8,695 | +0.8% |
| Fixed assets | 21/28 | €305,584 | €86,980 | -€218,604 | -71.5% |
| Intangible fixed assets | 21 | €11,836 | €9,864 | -€1,972 | -16.7% |
| Tangible fixed assets | 22/27 | €293,747 | €77,116 | -€216,631 | -73.7% |
| Land and buildings | 22 | €195,351 | €0 | -€195,351 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €98,396 | €77,116 | -€21,280 | -21.6% |
| Current assets | 29/58 | €734,759 | €962,057 | +€227,299 | +30.9% |
| Stocks and contracts in progress | 3 | €227,070 | €325,148 | +€98,078 | +43.2% |
| Stocks | 30/36 | €227,070 | €325,148 | +€98,078 | +43.2% |
| Amounts receivable within one year | 40/41 | €48,396 | €19,301 | -€29,096 | -60.1% |
| Trade receivables | 40 | €15,210 | €4,598 | -€10,613 | -69.8% |
| Other amounts receivable | 41 | €33,186 | €14,703 | -€18,483 | -55.7% |
| Current investments | 50/53 | €400,715 | €0 | -€400,715 | -100% |
| Cash at bank and in hand | 54/58 | €56,649 | €616,488 | +€559,839 | +988% |
| Deferred charges and accrued income | 490/1 | €1,928 | €1,120 | -€808 | -41.9% |
| Total equity and liabilities | 10/49 | €1,040,342 | €1,049,037 | +€8,695 | +0.8% |
| Equity | 10/15 | €59,564 | €170,730 | +€111,166 | +187% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,436 | -€79,270 | +€111,166 | +58.4% |
| Amounts payable | 17/49 | €980,779 | €878,307 | -€102,472 | -10.4% |
| Amounts payable within one year | 42/48 | €980,779 | €878,307 | -€102,472 | -10.4% |
| Trade debts | 44 | €28,925 | €503 | -€28,421 | -98.3% |
| Suppliers | 440/4 | €28,925 | €503 | -€28,421 | -98.3% |
| Advances received on contracts in progress | 46 | €2,934 | €0 | -€2,934 | -100% |
| Taxes, remuneration and social security | 45 | €290 | €4 | -€286 | -98.5% |
| Taxes | 450/3 | €290 | €4 | -€286 | -98.5% |
| Other amounts payable | 47/48 | €948,630 | €877,799 | -€70,830 | -7.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €195,708 | €183,967 | -€11,741 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,701 | €26,560 | +€859 | +3.3% |
| Other operating charges | 640/8 | €18,383 | €852 | -€17,531 | -95.4% |
| Gross operating margin | 9900 | €201,155 | €128,347 | -€72,808 | -36.2% |
| Operating profit (loss) | 9901 | €157,070 | €100,935 | -€56,135 | -35.7% |
| Financial income | 75/76B | €69 | €10,532 | +€10,463 | +15,221% |
| Recurring financial income | 75 | €69 | €10,532 | +€10,463 | +15,221% |
| Financial charges | 65/66B | €57 | €54 | -€4 | -6.1% |
| Recurring financial charges | 65 | €57 | €54 | -€4 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €157,082 | €111,413 | -€45,669 | -29.1% |
| Income taxes | 67/77 | €251 | €246 | -€5 | -1.9% |
| Profit (loss) for the period | 9904 | €156,831 | €111,166 | -€45,664 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €156,831 | €111,166 | -€45,664 | -29.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.