HUIS COOLMAN: 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.
HUIS COOLMAN
Largest movements
- Receivables within one year +€20,329
up €20,329 (+37.9%), from €53,584 to €73,913
of which Trade receivables: +€21,529
- Cash +€6,371
up €6,371 (+7.3%), from €87,792 to €94,163
mainly Net result for the year (+€21,808) and Tax, wage and social debts (+€7,126)
- Profit (loss) carried forward +€21,808
up €21,808 (+8.0%), from €271,801 to €293,609
- Tax, wage and social debts +€7,126
up €7,126 (+70.4%), from €10,115 to €17,241
of which Taxes: +€6,784
- Gross operating margin -€17,397
down €17,397 (-22.3%), from €78,047 to €60,649
- Taxes -€4,003
down €4,003 (-32.2%), from €12,435 to €8,432
- Staff costs +€2,709
up €2,709 (+10.3%), from €26,188 to €28,897
- Financial income +€1,046
up €1,046 (+1,720%), from €61 to €1,106
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 | €299,609 | €329,407 | +€29,798 | +9.9% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €299,559 | €329,357 | +€29,798 | +9.9% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €58,183 | €61,282 | +€3,099 | +5.3% |
| Stocks | 30/36 | €58,183 | €61,282 | +€3,099 | +5.3% |
| Amounts receivable within one year | 40/41 | €53,584 | €73,913 | +€20,329 | +37.9% |
| Trade receivables | 40 | €24,732 | €46,261 | +€21,529 | +87.1% |
| Other amounts receivable | 41 | €28,852 | €27,652 | -€1,201 | -4.2% |
| Cash at bank and in hand | 54/58 | €87,792 | €94,163 | +€6,371 | +7.3% |
| Total equity and liabilities | 10/49 | €299,609 | €329,407 | +€29,798 | +9.9% |
| Equity | 10/15 | €288,826 | €310,634 | +€21,808 | +7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,826 | €10,826 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,155 | €7,155 | = | 0.0% |
| Distributable reserves | 133 | €3,671 | €3,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,801 | €293,609 | +€21,808 | +8.0% |
| Amounts payable | 17/49 | €10,783 | €18,773 | +€7,990 | +74.1% |
| Amounts payable within one year | 42/48 | €10,783 | €18,773 | +€7,990 | +74.1% |
| Trade debts | 44 | €504 | €1,322 | +€817 | +162% |
| Suppliers | 440/4 | €504 | €1,322 | +€817 | +162% |
| Taxes, remuneration and social security | 45 | €10,115 | €17,241 | +€7,126 | +70.4% |
| Taxes | 450/3 | €4,246 | €11,030 | +€6,784 | +160% |
| Remuneration and social security | 454/9 | €5,869 | €6,212 | +€342 | +5.8% |
| Other amounts payable | 47/48 | €163 | €210 | +€47 | +28.7% |
| Remuneration, social security and pensions | 62 | €26,188 | €28,897 | +€2,709 | +10.3% |
| Other operating charges | 640/8 | €1,983 | €1,569 | -€414 | -20.9% |
| Gross operating margin | 9900 | €78,047 | €60,649 | -€17,397 | -22.3% |
| Operating profit (loss) | 9901 | €49,876 | €30,184 | -€19,692 | -39.5% |
| Financial income | 75/76B | €61 | €1,106 | +€1,046 | +1,720% |
| Recurring financial income | 75 | €61 | €1,106 | +€1,046 | +1,720% |
| Financial charges | 65/66B | €995 | €1,051 | +€56 | +5.6% |
| Recurring financial charges | 65 | €995 | €1,051 | +€56 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €48,942 | €30,240 | -€18,702 | -38.2% |
| Income taxes | 67/77 | €12,435 | €8,432 | -€4,003 | -32.2% |
| Profit (loss) for the period | 9904 | €36,507 | €21,808 | -€14,699 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,507 | €21,808 | -€14,699 | -40.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.