KOOLOO MODERN: 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.
KOOLOO MODERN
Largest movements
- Tangible fixed assets -€45,336
down €45,336 (-3.5%), from €1.3m to €1.2m
of which Land and buildings: -€29,258
- Cash -€40,502
down €40,502 (-27.3%), from €148,483 to €107,981
mainly Debts after one year (-€55,440) and Investment in fixed assets (net) (-€22,200)
- Stocks and contracts +€17,499
up €17,499 (+20.7%), from €84,426 to €101,925
- Debts after one year -€55,440
down €55,440 (-4.6%), from €1.2m to €1.2m
- Gross operating margin -€24,594
down €24,594 (-25.0%), from €98,449 to €73,855
- Taxes -€8,711
no longer reported in 2025 (was €8,711)
- Other operating charges +€1,779
up €1,779 (+20.6%), from €8,657 to €10,437
- Financial charges +€1,267
up €1,267 (+48.8%), from €2,596 to €3,862
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 | €1,532,861 | €1,458,268 | -€74,593 | -4.9% |
| Fixed assets | 21/28 | €1,285,327 | €1,239,991 | -€45,336 | -3.5% |
| Tangible fixed assets | 22/27 | €1,285,327 | €1,239,991 | -€45,336 | -3.5% |
| Land and buildings | 22 | €1,175,485 | €1,146,227 | -€29,258 | -2.5% |
| Plant, machinery and equipment | 23 | €85,676 | €75,654 | -€10,022 | -11.7% |
| Furniture and vehicles | 24 | €24,166 | €18,110 | -€6,056 | -25.1% |
| Current assets | 29/58 | €247,535 | €218,278 | -€29,257 | -11.8% |
| Stocks and contracts in progress | 3 | €84,426 | €101,925 | +€17,499 | +20.7% |
| Stocks | 30/36 | €84,426 | €101,925 | +€17,499 | +20.7% |
| Amounts receivable within one year | 40/41 | €13,806 | €7,490 | -€6,317 | -45.8% |
| Trade receivables | 40 | €13,806 | €7,490 | -€6,317 | -45.8% |
| Cash at bank and in hand | 54/58 | €148,483 | €107,981 | -€40,502 | -27.3% |
| Deferred charges and accrued income | 490/1 | €819 | €882 | +€63 | +7.7% |
| Total equity and liabilities | 10/49 | €1,532,861 | €1,458,268 | -€74,593 | -4.9% |
| Equity | 10/15 | €237,606 | €229,694 | -€7,912 | -3.3% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,606 | €159,694 | -€7,912 | -4.7% |
| Amounts payable | 17/49 | €1,295,255 | €1,228,574 | -€66,681 | -5.1% |
| Amounts payable after more than one year | 17 | €1,213,820 | €1,158,380 | -€55,440 | -4.6% |
| Other amounts payable | 178/9 | €1,213,820 | €1,158,380 | -€55,440 | -4.6% |
| Amounts payable within one year | 42/48 | €81,435 | €70,194 | -€11,241 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €55,440 | €55,440 | = | 0.0% |
| Trade debts | 44 | €11,320 | €1,609 | -€9,711 | -85.8% |
| Suppliers | 440/4 | €11,320 | €1,609 | -€9,711 | -85.8% |
| Taxes, remuneration and social security | 45 | €11,450 | €9,696 | -€1,754 | -15.3% |
| Taxes | 450/3 | €9,700 | €7,946 | -€1,754 | -18.1% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €3,226 | €3,450 | +€224 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,800 | €67,536 | +€736 | +1.1% |
| Other operating charges | 640/8 | €8,657 | €10,437 | +€1,779 | +20.6% |
| Gross operating margin | 9900 | €98,449 | €73,855 | -€24,594 | -25.0% |
| Operating profit (loss) | 9901 | €22,992 | -€4,118 | -€27,109 | |
| Financial income | 75/76B | €292 | €68 | -€224 | -76.8% |
| Recurring financial income | 75 | €292 | €68 | -€224 | -76.8% |
| Financial charges | 65/66B | €2,596 | €3,862 | +€1,267 | +48.8% |
| Recurring financial charges | 65 | €2,596 | €3,862 | +€1,267 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | €20,688 | -€7,912 | -€28,600 | |
| Income taxes | 67/77 | €8,711 | - | -€8,711 | |
| Profit (loss) for the period | 9904 | €11,977 | -€7,912 | -€19,889 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,977 | -€7,912 | -€19,889 |
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.