JL 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.
JL COOL
Largest movements
- Cash +€249
up €249 (+288%), from €86 to €335
mainly Other debts (+€2,015) and Trade debts (+€148)
- Receivables within one year +€201
new in 2025: €201
- Other debts +€2,015
up €2,015 (+142%), from €1,419 to €3,434
- Profit (loss) carried forward -€1,714
down €1,714 (-31.6%), from -€5,419 to -€7,132
- Trade debts +€148
up €148 (+18.7%), from €792 to €940
- Gross operating margin -€3,860
down €3,860, from €2,754 to -€1,107
- Other operating charges -€264
down €264 (-36.2%), from €730 to €466
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 | €86 | €536 | +€450 | +521% |
| Current assets | 29/58 | €86 | €536 | +€450 | +521% |
| Amounts receivable within one year | 40/41 | - | €201 | +€201 | |
| Other amounts receivable | 41 | - | €201 | +€201 | |
| Cash at bank and in hand | 54/58 | €86 | €335 | +€249 | +288% |
| Total equity and liabilities | 10/49 | €86 | €536 | +€450 | +521% |
| Equity | 10/15 | -€3,919 | -€5,632 | -€1,714 | -43.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,419 | -€7,132 | -€1,714 | -31.6% |
| Amounts payable | 17/49 | €4,005 | €6,168 | +€2,163 | +54.0% |
| Amounts payable within one year | 42/48 | €4,005 | €6,168 | +€2,163 | +54.0% |
| Trade debts | 44 | €792 | €940 | +€148 | +18.7% |
| Suppliers | 440/4 | €792 | €940 | +€148 | +18.7% |
| Taxes, remuneration and social security | 45 | €1,794 | €1,794 | = | 0.0% |
| Taxes | 450/3 | €1,794 | €1,794 | = | 0.0% |
| Other amounts payable | 47/48 | €1,419 | €3,434 | +€2,015 | +142% |
| Other operating charges | 640/8 | €730 | €466 | -€264 | -36.2% |
| Gross operating margin | 9900 | €2,754 | -€1,107 | -€3,860 | |
| Operating profit (loss) | 9901 | €2,023 | -€1,573 | -€3,596 | |
| Financial charges | 65/66B | €131 | €141 | +€10 | +7.6% |
| Recurring financial charges | 65 | €131 | €141 | +€10 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €1,892 | -€1,714 | -€3,606 | |
| Profit (loss) for the period | 9904 | €1,892 | -€1,714 | -€3,606 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,892 | -€1,714 | -€3,606 |
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 18 October 2026 via checked.be.