LE Koeltechniek: 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.
LE Koeltechniek
Largest movements
- Cash +€51,884
up €51,884 (+67.5%), from €76,887 to €128,771
mainly Net result for the year (+€48,768) and Debts after one year (+€18,238)
- Tangible fixed assets +€28,925
up €28,925 (+1,586%), from €1,824 to €30,749
of which Furniture and vehicles: +€29,351
- Receivables within one year +€8,672
up €8,672 (+559%), from €1,552 to €10,224
of which Trade receivables: +€5,004
- Stocks and contracts -€4,444
no longer reported in 2025 (was €4,444)
- Deferred charges and accrued income +€3,180
up €3,180 (+153%), from €2,077 to €5,257
- Reserves +€46,768
up €46,768 (+81.7%), from €57,242 to €104,010
- Debts after one year +€18,238
new in 2025: €18,238
- Tax, wage and social debts +€10,992
up €10,992 (+73.7%), from €14,925 to €25,917
- Trade debts +€9,443
up €9,443 (+358%), from €2,634 to €12,078
- Current portion of long-term debt +€5,394
new in 2025: €5,394
- Depreciation +€6,129
up €6,129 (+2,029%), from €302 to €6,431
- Gross operating margin -€5,332
down €5,332 (-7.2%), from €73,909 to €68,577
- Taxes -€3,603
down €3,603 (-24.5%), from €14,707 to €11,105
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 | €86,785 | €175,002 | +€88,217 | +102% |
| Fixed assets | 21/28 | €1,824 | €30,749 | +€28,925 | +1,586% |
| Tangible fixed assets | 22/27 | €1,824 | €30,749 | +€28,925 | +1,586% |
| Plant, machinery and equipment | 23 | €1,824 | €1,399 | -€425 | -23.3% |
| Furniture and vehicles | 24 | - | €29,351 | +€29,351 | |
| Current assets | 29/58 | €84,961 | €144,253 | +€59,292 | +69.8% |
| Stocks and contracts in progress | 3 | €4,444 | - | -€4,444 | |
| Contracts in progress | 37 | €4,444 | - | -€4,444 | |
| Amounts receivable within one year | 40/41 | €1,552 | €10,224 | +€8,672 | +559% |
| Trade receivables | 40 | €1,552 | €6,556 | +€5,004 | +322% |
| Other amounts receivable | 41 | - | €3,668 | +€3,668 | |
| Cash at bank and in hand | 54/58 | €76,887 | €128,771 | +€51,884 | +67.5% |
| Deferred charges and accrued income | 490/1 | €2,077 | €5,257 | +€3,180 | +153% |
| Total equity and liabilities | 10/49 | €86,785 | €175,002 | +€88,217 | +102% |
| Equity | 10/15 | €62,242 | €109,010 | +€46,768 | +75.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €57,242 | €104,010 | +€46,768 | +81.7% |
| Distributable reserves | 133 | €57,242 | €104,010 | +€46,768 | +81.7% |
| Amounts payable | 17/49 | €24,543 | €65,992 | +€41,449 | +169% |
| Amounts payable after more than one year | 17 | - | €18,238 | +€18,238 | |
| Financial debts | 170/4 | - | €18,238 | +€18,238 | |
| Amounts payable within one year | 42/48 | €24,543 | €47,754 | +€23,211 | +94.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,394 | +€5,394 | |
| Trade debts | 44 | €2,634 | €12,078 | +€9,443 | +358% |
| Suppliers | 440/4 | €2,634 | €12,078 | +€9,443 | +358% |
| Taxes, remuneration and social security | 45 | €14,925 | €25,917 | +€10,992 | +73.7% |
| Taxes | 450/3 | €14,925 | €25,917 | +€10,992 | +73.7% |
| Other amounts payable | 47/48 | €6,984 | €4,365 | -€2,619 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302 | €6,431 | +€6,129 | +2,029% |
| Other operating charges | 640/8 | €1,110 | €1,408 | +€298 | +26.8% |
| Gross operating margin | 9900 | €73,909 | €68,577 | -€5,332 | -7.2% |
| Operating profit (loss) | 9901 | €72,497 | €60,738 | -€11,759 | -16.2% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €555 | €865 | +€310 | +55.9% |
| Recurring financial charges | 65 | €555 | €865 | +€310 | +55.9% |
| Profit (loss) for the period before taxes | 9903 | €71,949 | €59,873 | -€12,077 | -16.8% |
| Income taxes | 67/77 | €14,707 | €11,105 | -€3,603 | -24.5% |
| Profit (loss) for the period | 9904 | €57,242 | €48,768 | -€8,474 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,242 | €48,768 | -€8,474 | -14.8% |
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 13 October 2026 via checked.be.