I.S. Cooling: 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.
I.S. Cooling
Largest movements
- Cash +€16,703
up €16,703 (+33.7%), from €49,621 to €66,324
mainly Net result for the year (+€33,174) and Advances received (+€20,369)
- Receivables within one year +€4,544
up €4,544 (+122%), from €3,728 to €8,272
of which Trade receivables: +€2,319
- Profit (loss) carried forward +€33,174
up €33,174 (+346%), from €9,578 to €42,752
- Advances received +€20,369
new in 2025: €20,369
- Tax, wage and social debts -€11,696
down €11,696 (-50.6%), from €23,098 to €11,402
of which Remuneration and social security: -€18,150
- Contributions -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts -€7,736
down €7,736 (-86.4%), from €8,953 to €1,217
- Gross operating margin +€30,169
up €30,169 (+238%), from €12,669 to €42,838
- Taxes +€6,013
up €6,013 (+223%), from €2,694 to €8,707
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 | €54,848 | €75,740 | +€20,892 | +38.1% |
| Fixed assets | 21/28 | €1,499 | €1,144 | -€355 | -23.7% |
| Tangible fixed assets | 22/27 | €1,499 | €1,144 | -€355 | -23.7% |
| Plant, machinery and equipment | 23 | €1,499 | €1,144 | -€355 | -23.7% |
| Current assets | 29/58 | €53,349 | €74,596 | +€21,247 | +39.8% |
| Amounts receivable within one year | 40/41 | €3,728 | €8,272 | +€4,544 | +122% |
| Trade receivables | 40 | €3,721 | €6,040 | +€2,319 | +62.3% |
| Other amounts receivable | 41 | €7 | €2,232 | +€2,225 | +31,786% |
| Cash at bank and in hand | 54/58 | €49,621 | €66,324 | +€16,703 | +33.7% |
| Total equity and liabilities | 10/49 | €54,848 | €75,740 | +€20,892 | +38.1% |
| Equity | 10/15 | €19,578 | €42,752 | +€23,174 | +118% |
| Contributions | 10/11 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €9,578 | €42,752 | +€33,174 | +346% |
| Amounts payable | 17/49 | €35,270 | €32,988 | -€2,282 | -6.5% |
| Amounts payable within one year | 42/48 | €32,051 | €32,988 | +€937 | +2.9% |
| Trade debts | 44 | €8,953 | €1,217 | -€7,736 | -86.4% |
| Suppliers | 440/4 | €8,953 | €1,217 | -€7,736 | -86.4% |
| Advances received on contracts in progress | 46 | - | €20,369 | +€20,369 | |
| Taxes, remuneration and social security | 45 | €23,098 | €11,402 | -€11,696 | -50.6% |
| Taxes | 450/3 | €4,948 | €11,402 | +€6,454 | +130% |
| Remuneration and social security | 454/9 | €18,150 | - | -€18,150 | |
| Accrued charges and deferred income | 492/3 | €3,219 | - | -€3,219 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €355 | +€79 | +28.6% |
| Other operating charges | 640/8 | - | €310 | +€310 | |
| Gross operating margin | 9900 | €12,669 | €42,838 | +€30,169 | +238% |
| Operating profit (loss) | 9901 | €12,393 | €42,173 | +€29,780 | +240% |
| Financial charges | 65/66B | €121 | €292 | +€171 | +141% |
| Recurring financial charges | 65 | €121 | €292 | +€171 | +141% |
| Profit (loss) for the period before taxes | 9903 | €12,272 | €41,881 | +€29,609 | +241% |
| Income taxes | 67/77 | €2,694 | €8,707 | +€6,013 | +223% |
| Profit (loss) for the period | 9904 | €9,578 | €33,174 | +€23,596 | +246% |
| Profit (loss) for the period to be appropriated | 9905 | €9,578 | €33,174 | +€23,596 | +246% |
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 26 October 2026 via checked.be.