KOOL: 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.
KOOL
Largest movements
- Cash +€93,782
up €93,782 (+363%), from €25,803 to €119,585
mainly Trade debts (+€77,664) and Depreciation (+€27,544)
- Tangible fixed assets -€27,544
down €27,544 (-12.5%), from €221,134 to €193,589
of which Furniture and vehicles: -€18,654
- Stocks and contracts -€20,831
down €20,831 (-24.0%), from €86,631 to €65,800
- Receivables within one year +€14,562
up €14,562 (+23.9%), from €60,878 to €75,440
of which Trade receivables: +€8,529
- Trade debts +€77,664
up €77,664 (+429%), from €18,092 to €95,757
- Other debts -€26,113
down €26,113 (-15.5%), from €168,962 to €142,849
- Write-downs +€9,050
up €9,050, from -€7,250 to €1,800
- Taxes -€1,386
down €1,386 (-15.6%), from €8,883 to €7,498
- Other operating charges -€843
down €843 (-23.5%), from €3,588 to €2,745
- Gross operating margin +€777
up €777 (+1.8%), from €42,637 to €43,414
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 | €502,897 | €556,164 | +€53,267 | +10.6% |
| Fixed assets | 21/28 | €321,134 | €293,589 | -€27,544 | -8.6% |
| Tangible fixed assets | 22/27 | €221,134 | €193,589 | -€27,544 | -12.5% |
| Land and buildings | 22 | €178,272 | €169,655 | -€8,617 | -4.8% |
| Plant, machinery and equipment | 23 | €703 | €430 | -€274 | -38.9% |
| Furniture and vehicles | 24 | €42,158 | €23,505 | -€18,654 | -44.2% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €181,763 | €262,574 | +€80,811 | +44.5% |
| Amounts receivable after more than one year | 29 | €5,500 | €0 | -€5,500 | -100% |
| Other amounts receivable | 291 | €5,500 | €0 | -€5,500 | -100% |
| Stocks and contracts in progress | 3 | €86,631 | €65,800 | -€20,831 | -24.0% |
| Stocks | 30/36 | €86,631 | €65,800 | -€20,831 | -24.0% |
| Amounts receivable within one year | 40/41 | €60,878 | €75,440 | +€14,562 | +23.9% |
| Trade receivables | 40 | €11,364 | €19,893 | +€8,529 | +75.1% |
| Other amounts receivable | 41 | €49,513 | €55,547 | +€6,033 | +12.2% |
| Cash at bank and in hand | 54/58 | €25,803 | €119,585 | +€93,782 | +363% |
| Deferred charges and accrued income | 490/1 | €2,952 | €1,750 | -€1,202 | -40.7% |
| Total equity and liabilities | 10/49 | €502,897 | €556,164 | +€53,267 | +10.6% |
| Equity | 10/15 | €307,329 | €311,600 | +€4,270 | +1.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €284,635 | €284,635 | = | 0.0% |
| Distributable reserves | 133 | €284,635 | €284,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,295 | €14,565 | +€4,270 | +41.5% |
| Amounts payable | 17/49 | €195,568 | €244,564 | +€48,996 | +25.1% |
| Amounts payable within one year | 42/48 | €195,568 | €244,564 | +€48,996 | +25.1% |
| Trade debts | 44 | €18,092 | €95,757 | +€77,664 | +429% |
| Suppliers | 440/4 | €18,092 | €95,757 | +€77,664 | +429% |
| Taxes, remuneration and social security | 45 | €8,514 | €5,958 | -€2,555 | -30.0% |
| Taxes | 450/3 | €8,514 | €5,958 | -€2,555 | -30.0% |
| Other amounts payable | 47/48 | €168,962 | €142,849 | -€26,113 | -15.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,334 | €27,544 | +€210 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,250 | €1,800 | +€9,050 | |
| Other operating charges | 640/8 | €3,588 | €2,745 | -€843 | -23.5% |
| Gross operating margin | 9900 | €42,637 | €43,414 | +€777 | +1.8% |
| Operating profit (loss) | 9901 | €18,965 | €11,325 | -€7,640 | -40.3% |
| Financial income | 75/76B | €700 | €675 | -€26 | -3.6% |
| Recurring financial income | 75 | €700 | €675 | -€26 | -3.6% |
| Financial charges | 65/66B | €513 | €232 | -€281 | -54.8% |
| Recurring financial charges | 65 | €513 | €232 | -€281 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €19,152 | €11,768 | -€7,384 | -38.6% |
| Income taxes | 67/77 | €8,883 | €7,498 | -€1,386 | -15.6% |
| Profit (loss) for the period | 9904 | €10,269 | €4,270 | -€5,999 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,269 | €4,270 | -€5,999 | -58.4% |
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 30 October 2026 via checked.be.