Koolmees: 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.
Koolmees
Largest movements
- Cash +€131,392
up €131,392 (+77.4%), from €169,684 to €301,077
mainly Net result for the year (+€162,135) and Depreciation (+€86,682)
- Receivables within one year +€67,633
up €67,633 (+28.5%), from €237,492 to €305,126
of which Trade receivables: +€61,575
- Tangible fixed assets +€21,794
up €21,794 (+13.6%), from €159,690 to €181,484
of which Furniture and vehicles: +€29,791
- Intangible fixed assets -€20,385
down €20,385 (-39.4%), from €51,803 to €31,418
- Reserves +€254,089
up €254,089 (+773%), from €32,856 to €286,945
- Profit (loss) carried forward -€91,954
no longer reported in 2025 (was €91,954)
- Tax, wage and social debts +€58,518
up €58,518 (+92.6%), from €63,221 to €121,739
of which Taxes: +€48,282
- Trade debts -€27,662
down €27,662 (-8.9%), from €310,669 to €283,006
- Current portion of long-term debt +€25,403
up €25,403 (+38.8%), from €65,520 to €90,923
- Gross operating margin +€205,981
up €205,981 (+43.4%), from €474,332 to €680,313
- Staff costs +€75,658
up €75,658 (+26.9%), from €281,301 to €356,959
- Depreciation +€27,267
up €27,267 (+45.9%), from €59,415 to €86,682
- Taxes +€25,104
up €25,104 (+110%), from €22,870 to €47,974
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 | €708,706 | €913,119 | +€204,412 | +28.8% |
| Fixed assets | 21/28 | €211,494 | €212,902 | +€1,409 | +0.7% |
| Intangible fixed assets | 21 | €51,803 | €31,418 | -€20,385 | -39.4% |
| Tangible fixed assets | 22/27 | €159,690 | €181,484 | +€21,794 | +13.6% |
| Plant, machinery and equipment | 23 | €13,388 | €11,916 | -€1,472 | -11.0% |
| Furniture and vehicles | 24 | €128,569 | €158,359 | +€29,791 | +23.2% |
| Other tangible fixed assets | 26 | €17,734 | €11,209 | -€6,525 | -36.8% |
| Current assets | 29/58 | €497,213 | €700,216 | +€203,003 | +40.8% |
| Stocks and contracts in progress | 3 | €79,810 | €82,737 | +€2,928 | +3.7% |
| Stocks | 30/36 | €79,810 | €82,737 | +€2,928 | +3.7% |
| Amounts receivable within one year | 40/41 | €237,492 | €305,126 | +€67,633 | +28.5% |
| Trade receivables | 40 | €212,681 | €274,256 | +€61,575 | +29.0% |
| Other amounts receivable | 41 | €24,811 | €30,869 | +€6,059 | +24.4% |
| Cash at bank and in hand | 54/58 | €169,684 | €301,077 | +€131,392 | +77.4% |
| Deferred charges and accrued income | 490/1 | €10,227 | €11,277 | +€1,050 | +10.3% |
| Total equity and liabilities | 10/49 | €708,706 | €913,119 | +€204,412 | +28.8% |
| Equity | 10/15 | €127,810 | €289,945 | +€162,135 | +127% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,856 | €286,945 | +€254,089 | +773% |
| Distributable reserves | 133 | €32,856 | €286,945 | +€254,089 | +773% |
| Profit (loss) carried forward | 14 | €91,954 | - | -€91,954 | |
| Amounts payable | 17/49 | €580,897 | €623,173 | +€42,277 | +7.3% |
| Amounts payable after more than one year | 17 | €130,429 | €117,137 | -€13,292 | -10.2% |
| Financial debts | 170/4 | €130,429 | €117,137 | -€13,292 | -10.2% |
| Amounts payable within one year | 42/48 | €448,879 | €504,801 | +€55,921 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €65,520 | €90,923 | +€25,403 | +38.8% |
| Trade debts | 44 | €310,669 | €283,006 | -€27,662 | -8.9% |
| Suppliers | 440/4 | €310,669 | €283,006 | -€27,662 | -8.9% |
| Taxes, remuneration and social security | 45 | €63,221 | €121,739 | +€58,518 | +92.6% |
| Taxes | 450/3 | €27,029 | €75,311 | +€48,282 | +179% |
| Remuneration and social security | 454/9 | €36,191 | €46,428 | +€10,237 | +28.3% |
| Other amounts payable | 47/48 | €9,470 | €9,132 | -€338 | -3.6% |
| Accrued charges and deferred income | 492/3 | €1,588 | €1,236 | -€353 | -22.2% |
| Remuneration, social security and pensions | 62 | €281,301 | €356,959 | +€75,658 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,415 | €86,682 | +€27,267 | +45.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,758 | -€2,758 | -€5,515 | |
| Other operating charges | 640/8 | €7,468 | €9,065 | +€1,597 | +21.4% |
| Non-recurring operating charges | 66A | - | €9,673 | +€9,673 | |
| Gross operating margin | 9900 | €474,332 | €680,313 | +€205,981 | +43.4% |
| Operating profit (loss) | 9901 | €123,390 | €220,691 | +€97,302 | +78.9% |
| Financial income | 75/76B | €3,147 | €807 | -€2,339 | -74.3% |
| Recurring financial income | 75 | €3,147 | €807 | -€2,339 | -74.3% |
| Financial charges | 65/66B | €10,113 | €11,390 | +€1,277 | +12.6% |
| Recurring financial charges | 65 | €10,113 | €11,390 | +€1,277 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €116,424 | €210,109 | +€93,685 | +80.5% |
| Income taxes | 67/77 | €22,870 | €47,974 | +€25,104 | +110% |
| Profit (loss) for the period | 9904 | €93,554 | €162,135 | +€68,581 | +73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,554 | €162,135 | +€68,581 | +73.3% |
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 19 October 2026 via checked.be.