KOOLCHOU: 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.
KOOLCHOU
Largest movements
- Cash +€10,455
up €10,455 (+25.5%), from €40,963 to €51,418
mainly Net result for the year (+€18,908) and Depreciation (+€12,746)
- Receivables within one year +€10,085
up €10,085 (+148%), from €6,811 to €16,896
of which Trade receivables: +€9,930
- Intangible fixed assets -€3,333
down €3,333 (-19.4%), from €17,206 to €13,873
- Stocks and contracts -€3,090
down €3,090 (-76.8%), from €4,022 to €932
- Profit (loss) carried forward +€17,242
up €17,242 (+48.3%), from €35,670 to €52,912
- Debts after one year -€15,174
down €15,174 (-58.4%), from €25,999 to €10,825
- Investment grants +€4,208
new in 2025: €4,208
- Other debts +€3,790
up €3,790 (+78.4%), from €4,835 to €8,625
- Trade debts +€3,705
up €3,705 (+79.9%), from €4,636 to €8,341
- Gross operating margin +€8,911
up €8,911 (+33.1%), from €26,952 to €35,863
- Taxes +€1,423
up €1,423 (+56.6%), from €2,514 to €3,937
- Financial charges -€1,308
down €1,308 (-70.8%), from €1,847 to €539
- Depreciation +€919
up €919 (+7.8%), from €11,827 to €12,746
- Financial income +€738
up €738 (+437%), from €169 to €907
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 | €90,483 | €105,197 | +€14,714 | +16.3% |
| Fixed assets | 21/28 | €38,199 | €35,307 | -€2,892 | -7.6% |
| Intangible fixed assets | 21 | €17,206 | €13,873 | -€3,333 | -19.4% |
| Tangible fixed assets | 22/27 | €18,293 | €18,734 | +€441 | +2.4% |
| Furniture and vehicles | 24 | €14,285 | €17,528 | +€3,243 | +22.7% |
| Other tangible fixed assets | 26 | €4,008 | €1,206 | -€2,802 | -69.9% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €52,284 | €69,890 | +€17,606 | +33.7% |
| Stocks and contracts in progress | 3 | €4,022 | €932 | -€3,090 | -76.8% |
| Stocks | 30/36 | €4,022 | €932 | -€3,090 | -76.8% |
| Amounts receivable within one year | 40/41 | €6,811 | €16,896 | +€10,085 | +148% |
| Trade receivables | 40 | €6,613 | €16,543 | +€9,930 | +150% |
| Other amounts receivable | 41 | €198 | €353 | +€155 | +78.3% |
| Cash at bank and in hand | 54/58 | €40,963 | €51,418 | +€10,455 | +25.5% |
| Deferred charges and accrued income | 490/1 | €488 | €644 | +€156 | +32.0% |
| Total equity and liabilities | 10/49 | €90,483 | €105,197 | +€14,714 | +16.3% |
| Equity | 10/15 | €36,670 | €58,120 | +€21,450 | +58.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,670 | €52,912 | +€17,242 | +48.3% |
| Investment grants | 15 | - | €4,208 | +€4,208 | |
| Amounts payable | 17/49 | €53,813 | €47,077 | -€6,736 | -12.5% |
| Amounts payable after more than one year | 17 | €25,999 | €10,825 | -€15,174 | -58.4% |
| Financial debts | 170/4 | €25,999 | €10,825 | -€15,174 | -58.4% |
| Amounts payable within one year | 42/48 | €27,814 | €34,292 | +€6,478 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €9,106 | €7,531 | -€1,575 | -17.3% |
| Trade debts | 44 | €4,636 | €8,341 | +€3,705 | +79.9% |
| Suppliers | 440/4 | €4,636 | €8,341 | +€3,705 | +79.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,237 | €9,795 | +€558 | +6.0% |
| Taxes | 450/3 | €9,237 | €9,795 | +€558 | +6.0% |
| Other amounts payable | 47/48 | €4,835 | €8,625 | +€3,790 | +78.4% |
| Accrued charges and deferred income | 492/3 | - | €1,960 | +€1,960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,827 | €12,746 | +€919 | +7.8% |
| Other operating charges | 640/8 | €903 | €640 | -€263 | -29.1% |
| Gross operating margin | 9900 | €26,952 | €35,863 | +€8,911 | +33.1% |
| Operating profit (loss) | 9901 | €14,222 | €22,477 | +€8,255 | +58.0% |
| Financial income | 75/76B | €169 | €907 | +€738 | +437% |
| Recurring financial income | 75 | €169 | €907 | +€738 | +437% |
| Financial charges | 65/66B | €1,847 | €539 | -€1,308 | -70.8% |
| Recurring financial charges | 65 | €1,847 | €539 | -€1,308 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €12,544 | €22,845 | +€10,301 | +82.1% |
| Income taxes | 67/77 | €2,514 | €3,937 | +€1,423 | +56.6% |
| Profit (loss) for the period | 9904 | €10,030 | €18,908 | +€8,878 | +88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,030 | €18,908 | +€8,878 | +88.5% |
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 22 October 2026 via checked.be.