KOMET R. COOLS: 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.
KOMET R. COOLS
Largest movements
- Receivables within one year +€176,195
up €176,195 (+39.6%), from €444,502 to €620,697
of which Other amounts receivable: +€103,600
- Cash -€100,251
down €100,251 (-98.3%), from €102,027 to €1,776
mainly Receivables within one year (-€176,195) and Net result for the year (-€142,246)
- Stocks and contracts -€43,253
down €43,253 (-25.8%), from €167,858 to €124,605
- Profit (loss) carried forward -€142,246
down €142,246 (-37.6%), from €378,124 to €235,878
- Short-term financial debts +€116,500
new in 2025: €116,500
- Other debts +€50,000
new in 2025: €50,000
- Trade debts +€12,744
up €12,744 (+6.0%), from €212,590 to €225,333
- Gross operating margin -€20,330
down €20,330 (-6.9%), from €295,916 to €275,586
- Staff costs +€16,849
up €16,849 (+4.3%), from €390,647 to €407,497
- Other operating charges +€3,345
up €3,345 (+21.3%), from €15,685 to €19,030
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 | €1,219,269 | €1,250,959 | +€31,691 | +2.6% |
| Fixed assets | 21/28 | €504,881 | €503,881 | -€1,000 | -0.2% |
| Tangible fixed assets | 22/27 | €2,881 | €1,881 | -€1,000 | -34.7% |
| Land and buildings | 22 | €2,881 | €1,881 | -€1,000 | -34.7% |
| Financial fixed assets | 28 | €502,000 | €502,000 | = | 0.0% |
| Current assets | 29/58 | €714,388 | €747,079 | +€32,691 | +4.6% |
| Stocks and contracts in progress | 3 | €167,858 | €124,605 | -€43,253 | -25.8% |
| Stocks | 30/36 | €167,858 | €124,605 | -€43,253 | -25.8% |
| Amounts receivable within one year | 40/41 | €444,502 | €620,697 | +€176,195 | +39.6% |
| Trade receivables | 40 | €174,235 | €246,830 | +€72,595 | +41.7% |
| Other amounts receivable | 41 | €270,267 | €373,868 | +€103,600 | +38.3% |
| Cash at bank and in hand | 54/58 | €102,027 | €1,776 | -€100,251 | -98.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,219,269 | €1,250,959 | +€31,691 | +2.6% |
| Equity | 10/15 | €882,675 | €740,429 | -€142,246 | -16.1% |
| Contributions | 10/11 | €87,000 | €87,000 | = | 0.0% |
| Capital | 10 | €87,000 | €87,000 | = | 0.0% |
| Issued capital | 100 | €87,000 | €87,000 | = | 0.0% |
| Reserves | 13 | €417,551 | €417,551 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,782 | €8,782 | = | 0.0% |
| Legal reserve | 130 | €8,700 | €8,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €82 | €82 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,121 | €18,121 | = | 0.0% |
| Distributable reserves | 133 | €390,648 | €390,648 | = | 0.0% |
| Profit (loss) carried forward | 14 | €378,124 | €235,878 | -€142,246 | -37.6% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €336,594 | €510,531 | +€173,937 | +51.7% |
| Amounts payable within one year | 42/48 | €310,206 | €484,008 | +€173,802 | +56.0% |
| Financial debts | 43 | - | €116,500 | +€116,500 | |
| Credit institutions | 430/8 | - | €116,500 | +€116,500 | |
| Trade debts | 44 | €212,590 | €225,333 | +€12,744 | +6.0% |
| Suppliers | 440/4 | €212,590 | €225,333 | +€12,744 | +6.0% |
| Taxes, remuneration and social security | 45 | €97,617 | €92,175 | -€5,442 | -5.6% |
| Taxes | 450/3 | €29,555 | €15,364 | -€14,191 | -48.0% |
| Remuneration and social security | 454/9 | €68,062 | €76,811 | +€8,749 | +12.9% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Accrued charges and deferred income | 492/3 | €26,388 | €26,523 | +€135 | +0.5% |
| Remuneration, social security and pensions | 62 | €390,647 | €407,497 | +€16,849 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,578 | €1,000 | -€578 | -36.6% |
| Other operating charges | 640/8 | €15,685 | €19,030 | +€3,345 | +21.3% |
| Gross operating margin | 9900 | €295,916 | €275,586 | -€20,330 | -6.9% |
| Operating profit (loss) | 9901 | -€111,994 | -€151,942 | -€39,947 | -35.7% |
| Financial income | 75/76B | €21,773 | €20,114 | -€1,659 | -7.6% |
| Recurring financial income | 75 | €21,773 | €20,114 | -€1,659 | -7.6% |
| Financial charges | 65/66B | €9,008 | €10,242 | +€1,234 | +13.7% |
| Recurring financial charges | 65 | €9,008 | €10,242 | +€1,234 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€99,230 | -€142,070 | -€42,840 | -43.2% |
| Transfer from deferred taxes | 780 | €62 | €0 | -€62 | -100% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€99,342 | -€142,246 | -€42,904 | -43.2% |
| Transfer from tax-exempt reserves | 789 | €110 | €0 | -€110 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€99,232 | -€142,246 | -€43,014 | -43.3% |
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 31 October 2026 via checked.be.