NANCY COOL: 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.
NANCY COOL
Largest movements
- Cash +€56,152
up €56,152 (+118.2%), from €47,494 to €103,646
mainly Receivables within one year (+€23,245) and Net result for the year (+€19,863)
- Receivables within one year -€23,245
down €23,245 (-76.0%), from €30,573 to €7,329
of which Other amounts receivable: -€17,631
- Tangible fixed assets -€5,031
down €5,031 (-27.1%), from €18,537 to €13,505
of which Plant, machinery and equipment: -€3,287
- Reserves +€19,863
up €19,863 (+24.9%), from €79,649 to €99,512
- Tax, wage and social debts +€7,912
up €7,912 (+285.7%), from €2,770 to €10,682
of which Taxes: +€6,284
- Other debts +€5,514
new in 2025: €5,514
- Accrued charges and deferred income -€1,800
no longer reported in 2025 (was €1,800)
- Short-term financial debts -€1,362
no longer reported in 2025 (was €1,362)
- Gross operating margin +€23,292
up €23,292 (+207.5%), from €11,224 to €34,517
- Taxes +€6,438
up €6,438 (+246.3%), from €2,614 to €9,051
- Depreciation -€651
down €651 (-11.4%), from €5,682 to €5,031
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 | €96,604 | €125,646 | +€29,042 | +30.1% |
| Fixed assets | 21/28 | €18,537 | €13,505 | -€5,031 | -27.1% |
| Tangible fixed assets | 22/27 | €18,537 | €13,505 | -€5,031 | -27.1% |
| Land and buildings | 22 | €5,728 | €3,984 | -€1,744 | -30.4% |
| Plant, machinery and equipment | 23 | €9,861 | €6,574 | -€3,287 | -33.3% |
| Furniture and vehicles | 24 | €2,947 | €2,947 | = | 0.0% |
| Current assets | 29/58 | €78,067 | €112,141 | +€34,074 | +43.6% |
| Amounts receivable within one year | 40/41 | €30,573 | €7,329 | -€23,245 | -76.0% |
| Trade receivables | 40 | €12,032 | €6,419 | -€5,613 | -46.7% |
| Other amounts receivable | 41 | €18,541 | €909 | -€17,631 | -95.1% |
| Cash at bank and in hand | 54/58 | €47,494 | €103,646 | +€56,152 | +118.2% |
| Deferred charges and accrued income | 490/1 | - | €1,167 | +€1,167 | |
| Total equity and liabilities | 10/49 | €96,604 | €125,646 | +€29,042 | +30.1% |
| Equity | 10/15 | €85,849 | €105,712 | +€19,863 | +23.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,649 | €99,512 | +€19,863 | +24.9% |
| Distributable reserves | 133 | €79,649 | €99,512 | +€19,863 | +24.9% |
| Amounts payable | 17/49 | €10,755 | €19,935 | +€9,180 | +85.4% |
| Amounts payable within one year | 42/48 | €8,955 | €19,935 | +€10,980 | +122.6% |
| Financial debts | 43 | €1,362 | - | -€1,362 | |
| Credit institutions | 430/8 | €1,362 | - | -€1,362 | |
| Trade debts | 44 | €4,823 | €3,738 | -€1,084 | -22.5% |
| Suppliers | 440/4 | €4,823 | €3,738 | -€1,084 | -22.5% |
| Taxes, remuneration and social security | 45 | €2,770 | €10,682 | +€7,912 | +285.7% |
| Taxes | 450/3 | €2,770 | €9,053 | +€6,284 | +226.9% |
| Remuneration and social security | 454/9 | - | €1,629 | +€1,629 | |
| Other amounts payable | 47/48 | - | €5,514 | +€5,514 | |
| Accrued charges and deferred income | 492/3 | €1,800 | - | -€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,682 | €5,031 | -€651 | -11.4% |
| Other operating charges | 640/8 | €525 | €548 | +€23 | +4.4% |
| Gross operating margin | 9900 | €11,224 | €34,517 | +€23,292 | +207.5% |
| Operating profit (loss) | 9901 | €5,018 | €28,937 | +€23,919 | +476.7% |
| Financial income | 75/76B | €99 | €2 | -€97 | -98.0% |
| Recurring financial income | 75 | €99 | €2 | -€97 | -98.0% |
| Financial charges | 65/66B | - | €25 | +€25 | |
| Recurring financial charges | 65 | - | €25 | +€25 | |
| Profit (loss) for the period before taxes | 9903 | €5,117 | €28,914 | +€23,797 | +465.1% |
| Income taxes | 67/77 | €2,614 | €9,051 | +€6,438 | +246.3% |
| Profit (loss) for the period | 9904 | €2,503 | €19,863 | +€17,360 | +693.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,503 | €19,863 | +€17,360 | +693.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.