JR COOOL: 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.
JR COOOL
Largest movements
- Cash -€12,033
down €12,033 (-61.3%), from €19,626 to €7,593
mainly Net result for the year (-€17,303) and Tax, wage and social debts (-€5,183)
- Receivables within one year -€8,899
down €8,899 (-41.3%), from €21,536 to €12,637
of which Trade receivables: -€13,459
- Tangible fixed assets -€4,333
down €4,333 (-47.8%), from €9,071 to €4,738
- Stocks and contracts -€1,263
down €1,263 (-3.9%), from €32,488 to €31,225
- Profit (loss) carried forward -€17,303
down €17,303, from €8,515 to -€8,788
- Tax, wage and social debts -€5,183
down €5,183 (-57.5%), from €9,021 to €3,838
of which Remuneration and social security: -€3,600
- Trade debts -€4,890
down €4,890 (-54.6%), from €8,955 to €4,065
- Gross operating margin -€44,700
down €44,700, from €36,543 to -€8,157
- Taxes -€3,838
no longer reported in 2025 (was €3,838)
- Financial charges +€3,004
up €3,004 (+434.3%), from €692 to €3,696
of which Non-recurring financial charges: +€3,009
- Other operating charges +€518
up €518 (+84.6%), from €612 to €1,130
- Depreciation +€404
up €404 (+10.3%), from €3,929 to €4,333
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.
Cash bridge derived
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 | €83,527 | €56,414 | -€27,113 | -32.5% |
| Fixed assets | 21/28 | €9,179 | €4,846 | -€4,333 | -47.2% |
| Tangible fixed assets | 22/27 | €9,071 | €4,738 | -€4,333 | -47.8% |
| Furniture and vehicles | 24 | €9,071 | €4,738 | -€4,333 | -47.8% |
| Financial fixed assets | 28 | €108 | €108 | = | 0.0% |
| Current assets | 29/58 | €74,347 | €51,567 | -€22,780 | -30.6% |
| Stocks and contracts in progress | 3 | €32,488 | €31,225 | -€1,263 | -3.9% |
| Stocks | 30/36 | €32,488 | €31,225 | -€1,263 | -3.9% |
| Amounts receivable within one year | 40/41 | €21,536 | €12,637 | -€8,899 | -41.3% |
| Trade receivables | 40 | €21,536 | €8,077 | -€13,459 | -62.5% |
| Other amounts receivable | 41 | - | €4,559 | +€4,559 | |
| Cash at bank and in hand | 54/58 | €19,626 | €7,593 | -€12,033 | -61.3% |
| Deferred charges and accrued income | 490/1 | €697 | €112 | -€584 | -83.9% |
| Total equity and liabilities | 10/49 | €83,527 | €56,414 | -€27,113 | -32.5% |
| Equity | 10/15 | €23,515 | €6,212 | -€17,303 | -73.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,515 | -€8,788 | -€17,303 | |
| Amounts payable | 17/49 | €60,011 | €50,202 | -€9,810 | -16.3% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,411 | €34,602 | -€9,810 | -22.1% |
| Trade debts | 44 | €8,955 | €4,065 | -€4,890 | -54.6% |
| Suppliers | 440/4 | €8,955 | €4,065 | -€4,890 | -54.6% |
| Taxes, remuneration and social security | 45 | €9,021 | €3,838 | -€5,183 | -57.5% |
| Taxes | 450/3 | €5,421 | €3,838 | -€1,583 | -29.2% |
| Remuneration and social security | 454/9 | €3,600 | - | -€3,600 | |
| Other amounts payable | 47/48 | €26,436 | €26,699 | +€263 | +1.0% |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,929 | €4,333 | +€404 | +10.3% |
| Other operating charges | 640/8 | €612 | €1,130 | +€518 | +84.6% |
| Gross operating margin | 9900 | €36,543 | -€8,157 | -€44,700 | |
| Operating profit (loss) | 9901 | €32,002 | -€13,620 | -€45,622 | |
| Financial income | 75/76B | €7 | €12 | +€6 | +82.7% |
| Recurring financial income | 75 | €7 | €12 | +€6 | +82.7% |
| Financial charges | 65/66B | €692 | €3,696 | +€3,004 | +434.3% |
| Recurring financial charges | 65 | €692 | €686 | -€6 | -0.8% |
| Non-recurring financial charges | 66B | - | €3,009 | +€3,009 | |
| Profit (loss) for the period before taxes | 9903 | €31,318 | -€17,303 | -€48,621 | |
| Income taxes | 67/77 | €3,838 | - | -€3,838 | |
| Profit (loss) for the period | 9904 | €27,480 | -€17,303 | -€44,783 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,480 | -€17,303 | -€44,783 |
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 10 October 2026 via checked.be.