KOELPUNT: 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.
KOELPUNT
Largest movements
- Stocks and contracts +€50,260
up €50,260 (+101%), from €49,696 to €99,957
of which Contracts in progress: +€50,260
- Receivables within one year -€39,218
down €39,218 (-27.0%), from €145,218 to €106,000
of which Other amounts receivable: -€59,012
- Tangible fixed assets -€10,425
down €10,425 (-72.6%), from €14,365 to €3,940
of which Furniture and vehicles: -€6,813
- Reserves +€13,728
up €13,728 (+12.0%), from €114,213 to €127,941
- Current portion of long-term debt -€10,680
down €10,680 (-85.1%), from €12,548 to €1,868
- Trade debts +€2,220
up €2,220 (+5.7%), from €38,871 to €41,091
- Financial charges +€7,975
up €7,975 (+475%), from €1,680 to €9,655
- Other operating charges -€5,291
down €5,291 (-94.5%), from €5,600 to €308
- Gross operating margin +€3,617
up €3,617 (+9.1%), from €39,534 to €43,151
- Taxes +€3,007
up €3,007 (+51.2%), from €5,873 to €8,880
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 | €210,224 | €212,217 | +€1,994 | +0.9% |
| Fixed assets | 21/28 | €14,365 | €5,200 | -€9,165 | -63.8% |
| Tangible fixed assets | 22/27 | €14,365 | €3,940 | -€10,425 | -72.6% |
| Plant, machinery and equipment | 23 | €5,815 | €2,203 | -€3,612 | -62.1% |
| Furniture and vehicles | 24 | €8,550 | €1,737 | -€6,813 | -79.7% |
| Financial fixed assets | 28 | - | €1,260 | +€1,260 | |
| Current assets | 29/58 | €195,859 | €207,018 | +€11,159 | +5.7% |
| Stocks and contracts in progress | 3 | €49,696 | €99,957 | +€50,260 | +101% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Contracts in progress | 37 | €44,696 | €94,957 | +€50,260 | +112% |
| Amounts receivable within one year | 40/41 | €145,218 | €106,000 | -€39,218 | -27.0% |
| Trade receivables | 40 | €78,928 | €98,722 | +€19,794 | +25.1% |
| Other amounts receivable | 41 | €66,290 | €7,278 | -€59,012 | -89.0% |
| Cash at bank and in hand | 54/58 | €533 | €90 | -€444 | -83.2% |
| Deferred charges and accrued income | 490/1 | €411 | €971 | +€560 | +136% |
| Total equity and liabilities | 10/49 | €210,224 | €212,217 | +€1,994 | +0.9% |
| Equity | 10/15 | €139,213 | €152,941 | +€13,728 | +9.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €114,213 | €127,941 | +€13,728 | +12.0% |
| Distributable reserves | 133 | €114,213 | €127,941 | +€13,728 | +12.0% |
| Amounts payable | 17/49 | €71,011 | €59,276 | -€11,735 | -16.5% |
| Amounts payable after more than one year | 17 | €1,868 | - | -€1,868 | |
| Financial debts | 170/4 | €1,868 | - | -€1,868 | |
| Amounts payable within one year | 42/48 | €69,125 | €59,276 | -€9,849 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €12,548 | €1,868 | -€10,680 | -85.1% |
| Financial debts | 43 | €918 | - | -€918 | |
| Other loans | 439 | €918 | - | -€918 | |
| Trade debts | 44 | €38,871 | €41,091 | +€2,220 | +5.7% |
| Suppliers | 440/4 | €38,871 | €41,091 | +€2,220 | +5.7% |
| Taxes, remuneration and social security | 45 | €16,789 | €14,753 | -€2,036 | -12.1% |
| Taxes | 450/3 | €16,789 | €14,753 | -€2,036 | -12.1% |
| Other amounts payable | 47/48 | - | €1,565 | +€1,565 | |
| Accrued charges and deferred income | 492/3 | €18 | - | -€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,078 | €13,174 | +€96 | +0.7% |
| Other operating charges | 640/8 | €5,600 | €308 | -€5,291 | -94.5% |
| Gross operating margin | 9900 | €39,534 | €43,151 | +€3,617 | +9.1% |
| Operating profit (loss) | 9901 | €20,856 | €29,668 | +€8,812 | +42.3% |
| Financial income | 75/76B | €2,758 | €2,595 | -€163 | -5.9% |
| Recurring financial income | 75 | €2,758 | €2,595 | -€163 | -5.9% |
| Financial charges | 65/66B | €1,680 | €9,655 | +€7,975 | +475% |
| Recurring financial charges | 65 | €1,680 | €9,655 | +€7,975 | +475% |
| Profit (loss) for the period before taxes | 9903 | €21,934 | €22,608 | +€674 | +3.1% |
| Income taxes | 67/77 | €5,873 | €8,880 | +€3,007 | +51.2% |
| Profit (loss) for the period | 9904 | €16,061 | €13,728 | -€2,333 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,061 | €13,728 | -€2,333 | -14.5% |
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.