KMP COOLSERVICE: 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.
KMP COOLSERVICE
Largest movements
- Cash +€13,204
up €13,204 (+434%), from €3,046 to €16,250
mainly Net result for the year (+€6,353) and Tax, wage and social debts (+€3,617)
- Stocks and contracts -€1,904
no longer reported in 2025 (was €1,904)
- Financial fixed assets -€1,500
no longer reported in 2025 (was €1,500)
- Deferred charges and accrued income -€1,415
down €1,415 (-31.3%), from €4,517 to €3,102
- Profit (loss) carried forward +€6,353
up €6,353 (+13.5%), from €47,093 to €53,447
- Tax, wage and social debts +€3,617
up €3,617 (+227%), from €1,594 to €5,211
of which Taxes: +€2,316
- Trade debts -€1,473
down €1,473 (-42.6%), from €3,454 to €1,982
- Gross operating margin +€16,797
up €16,797, from -€3,040 to €13,756
- Staff costs +€2,838
up €2,838 (+719%), from €395 to €3,233
- Other operating charges -€2,157
down €2,157 (-91.0%), from €2,370 to €213
- Financial income +€1,828
up €1,828 (+2,795%), from €65 to €1,894
- Taxes +€703
up €703 (+504%), from €140 to €842
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 | €60,201 | €68,699 | +€8,498 | +14.1% |
| Fixed assets | 21/28 | €6,237 | €5,407 | -€830 | -13.3% |
| Tangible fixed assets | 22/27 | €4,737 | €5,407 | +€670 | +14.1% |
| Furniture and vehicles | 24 | €4,737 | €5,407 | +€670 | +14.1% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €53,964 | €63,292 | +€9,328 | +17.3% |
| Stocks and contracts in progress | 3 | €1,904 | - | -€1,904 | |
| Stocks | 30/36 | €1,904 | - | -€1,904 | |
| Amounts receivable within one year | 40/41 | €44,498 | €43,940 | -€558 | -1.3% |
| Trade receivables | 40 | €9,103 | €7,550 | -€1,553 | -17.1% |
| Other amounts receivable | 41 | €35,395 | €36,390 | +€995 | +2.8% |
| Cash at bank and in hand | 54/58 | €3,046 | €16,250 | +€13,204 | +434% |
| Deferred charges and accrued income | 490/1 | €4,517 | €3,102 | -€1,415 | -31.3% |
| Total equity and liabilities | 10/49 | €60,201 | €68,699 | +€8,498 | +14.1% |
| Equity | 10/15 | €55,153 | €61,507 | +€6,353 | +11.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,093 | €53,447 | +€6,353 | +13.5% |
| Amounts payable | 17/49 | €5,048 | €7,193 | +€2,144 | +42.5% |
| Amounts payable within one year | 42/48 | €5,048 | €7,193 | +€2,144 | +42.5% |
| Trade debts | 44 | €3,454 | €1,982 | -€1,473 | -42.6% |
| Suppliers | 440/4 | €3,454 | €1,982 | -€1,473 | -42.6% |
| Taxes, remuneration and social security | 45 | €1,594 | €5,211 | +€3,617 | +227% |
| Taxes | 450/3 | €580 | €2,896 | +€2,316 | +399% |
| Remuneration and social security | 454/9 | €1,014 | €2,315 | +€1,301 | +128% |
| Remuneration, social security and pensions | 62 | €395 | €3,233 | +€2,838 | +719% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,429 | €1,583 | +€154 | +10.8% |
| Other operating charges | 640/8 | €2,370 | €213 | -€2,157 | -91.0% |
| Gross operating margin | 9900 | -€3,040 | €13,756 | +€16,797 | |
| Operating profit (loss) | 9901 | -€7,234 | €8,727 | +€15,961 | |
| Financial income | 75/76B | €65 | €1,894 | +€1,828 | +2,795% |
| Recurring financial income | 75 | €65 | €1,894 | +€1,828 | +2,795% |
| Financial charges | 65/66B | €3,142 | €3,425 | +€283 | +9.0% |
| Recurring financial charges | 65 | €3,142 | €3,425 | +€283 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,311 | €7,196 | +€17,507 | |
| Income taxes | 67/77 | €140 | €842 | +€703 | +504% |
| Profit (loss) for the period | 9904 | -€10,451 | €6,353 | +€16,804 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,451 | €6,353 | +€16,804 |
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 27 October 2026 via checked.be.