KOOL COOKING: what changed
Two fiscal 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 COOKING
Largest movements
- Cash +€12,988
up €12,988 (+863.2%), from €1,505 to €14,492
mainly Other debts (+€31,236) and Net result for the year (+€11,771)
- Receivables within one year -€10,736
down €10,736 (-41.0%), from €26,166 to €15,430
of which Trade receivables: -€10,030
- Tangible fixed assets -€1,697
down €1,697 (-6.1%), from €27,973 to €26,275
of which Furniture and vehicles: -€6,791
- Other debts +€31,236
up €31,236, from €0 to €31,236
- Reserves -€19,465
down €19,465 (-100.0%), from €19,465 to €0
- Tax, wage and social debts -€4,775
down €4,775 (-62.3%), from €7,670 to €2,895
- Debts after one year -€4,449
down €4,449 (-24.7%), from €18,020 to €13,571
- Trade debts -€2,160
down €2,160 (-58.3%), from €3,706 to €1,546
- Gross operating margin +€19,150
up €19,150 (+218.8%), from €8,751 to €27,900
- Depreciation +€6,194
up €6,194 (+248.6%), from €2,491 to €8,685
- Taxes +€3,542
up €3,542 (+132.6%), from €2,670 to €6,212
- Financial charges +€566
up €566 (+135.7%), from €418 to €984
- Other operating charges -€452
down €452 (-31.3%), from €1,446 to €994
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 | €55,643 | €56,197 | +€554 | +1.0% |
| Fixed assets | 21/28 | €27,973 | €26,275 | -€1,697 | -6.1% |
| Tangible fixed assets | 22/27 | €27,973 | €26,275 | -€1,697 | -6.1% |
| Plant, machinery and equipment | 23 | €2,459 | €7,553 | +€5,094 | +207.2% |
| Furniture and vehicles | 24 | €25,514 | €18,722 | -€6,791 | -26.6% |
| Current assets | 29/58 | €27,670 | €29,922 | +€2,252 | +8.1% |
| Amounts receivable within one year | 40/41 | €26,166 | €15,430 | -€10,736 | -41.0% |
| Trade receivables | 40 | €10,527 | €497 | -€10,030 | -95.3% |
| Other amounts receivable | 41 | €15,639 | €14,933 | -€706 | -4.5% |
| Cash at bank and in hand | 54/58 | €1,505 | €14,492 | +€12,988 | +863.2% |
| Total equity and liabilities | 10/49 | €55,643 | €56,197 | +€554 | +1.0% |
| Equity | 10/15 | €21,965 | €2,500 | -€19,465 | -88.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,465 | €0 | -€19,465 | -100.0% |
| Distributable reserves | 133 | €19,465 | €0 | -€19,465 | -100.0% |
| Amounts payable | 17/49 | €33,678 | €53,697 | +€20,019 | +59.4% |
| Amounts payable after more than one year | 17 | €18,020 | €13,571 | -€4,449 | -24.7% |
| Financial debts | 170/4 | €18,020 | €13,571 | -€4,449 | -24.7% |
| Amounts payable within one year | 42/48 | €15,658 | €40,126 | +€24,468 | +156.3% |
| Current portion of amounts payable after more than one year | 42 | €4,282 | €4,449 | +€167 | +3.9% |
| Trade debts | 44 | €3,706 | €1,546 | -€2,160 | -58.3% |
| Suppliers | 440/4 | €3,706 | €1,546 | -€2,160 | -58.3% |
| Taxes, remuneration and social security | 45 | €7,670 | €2,895 | -€4,775 | -62.3% |
| Taxes | 450/3 | €7,670 | €2,895 | -€4,775 | -62.3% |
| Other amounts payable | 47/48 | €0 | €31,236 | +€31,236 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,491 | €8,685 | +€6,194 | +248.6% |
| Other operating charges | 640/8 | €1,446 | €994 | -€452 | -31.3% |
| Gross operating margin | 9900 | €8,751 | €27,900 | +€19,150 | +218.8% |
| Operating profit (loss) | 9901 | €4,813 | €18,222 | +€13,408 | +278.6% |
| Financial income | 75/76B | €776 | €745 | -€31 | -4.0% |
| Recurring financial income | 75 | €776 | €745 | -€31 | -4.0% |
| Financial charges | 65/66B | €418 | €984 | +€566 | +135.7% |
| Recurring financial charges | 65 | €418 | €984 | +€566 | +135.7% |
| Profit (loss) for the period before taxes | 9903 | €5,172 | €17,983 | +€12,811 | +247.7% |
| Income taxes | 67/77 | €2,670 | €6,212 | +€3,542 | +132.6% |
| Profit (loss) for the period | 9904 | €2,502 | €11,771 | +€9,269 | +370.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,502 | €11,771 | +€9,269 | +370.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.