NEF COOLING: 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.
NEF COOLING
Largest movements
- Receivables within one year -€7,066
down €7,066 (-28.5%), from €24,804 to €17,738
of which Trade receivables: -€7,945
- Stocks and contracts -€5,000
down €5,000 (-35.7%), from €14,000 to €9,000
- Cash +€3,155
up €3,155 (+86.7%), from €3,638 to €6,793
mainly Other debts (+€12,570) and Receivables within one year (+€7,066)
- Tangible fixed assets -€1,517
down €1,517 (-40.0%), from €3,795 to €2,278
of which Furniture and vehicles: -€1,290
- Debts after one year -€14,000
down €14,000 (-42.2%), from €33,165 to €19,165
- Other debts +€12,570
new in 2025: €12,570
- Trade debts -€11,630
down €11,630 (-98.3%), from €11,826 to €196
- Profit (loss) carried forward +€2,454
up €2,454 (+987%), from €249 to €2,702
- Gross operating margin +€7,116
up €7,116 (+31.5%), from €22,582 to €29,698
- Staff costs +€3,500
up €3,500 (+16.9%), from €20,667 to €24,167
- Depreciation -€2,093
down €2,093 (-58.0%), from €3,610 to €1,517
- Taxes +€869
up €869 (+228%), from €381 to €1,250
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 | €46,300 | €35,882 | -€10,417 | -22.5% |
| Fixed assets | 21/28 | €3,795 | €2,278 | -€1,517 | -40.0% |
| Tangible fixed assets | 22/27 | €3,795 | €2,278 | -€1,517 | -40.0% |
| Plant, machinery and equipment | 23 | €227 | - | -€227 | |
| Furniture and vehicles | 24 | €3,568 | €2,278 | -€1,290 | -36.1% |
| Current assets | 29/58 | €42,505 | €33,604 | -€8,900 | -20.9% |
| Stocks and contracts in progress | 3 | €14,000 | €9,000 | -€5,000 | -35.7% |
| Stocks | 30/36 | €14,000 | €9,000 | -€5,000 | -35.7% |
| Amounts receivable within one year | 40/41 | €24,804 | €17,738 | -€7,066 | -28.5% |
| Trade receivables | 40 | €24,155 | €16,210 | -€7,945 | -32.9% |
| Other amounts receivable | 41 | €649 | €1,528 | +€879 | +135% |
| Cash at bank and in hand | 54/58 | €3,638 | €6,793 | +€3,155 | +86.7% |
| Deferred charges and accrued income | 490/1 | €63 | €73 | +€11 | +17.0% |
| Total equity and liabilities | 10/49 | €46,300 | €35,882 | -€10,417 | -22.5% |
| Equity | 10/15 | €249 | €2,702 | +€2,454 | +987% |
| Profit (loss) carried forward | 14 | €249 | €2,702 | +€2,454 | +987% |
| Amounts payable | 17/49 | €46,051 | €33,180 | -€12,871 | -27.9% |
| Amounts payable after more than one year | 17 | €33,165 | €19,165 | -€14,000 | -42.2% |
| Other amounts payable | 178/9 | €33,165 | €19,165 | -€14,000 | -42.2% |
| Amounts payable within one year | 42/48 | €12,887 | €14,015 | +€1,129 | +8.8% |
| Trade debts | 44 | €11,826 | €196 | -€11,630 | -98.3% |
| Suppliers | 440/4 | €11,826 | €196 | -€11,630 | -98.3% |
| Taxes, remuneration and social security | 45 | €1,061 | €1,250 | +€189 | +17.8% |
| Taxes | 450/3 | €1,061 | €1,250 | +€189 | +17.8% |
| Other amounts payable | 47/48 | - | €12,570 | +€12,570 | |
| Remuneration, social security and pensions | 62 | €20,667 | €24,167 | +€3,500 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,610 | €1,517 | -€2,093 | -58.0% |
| Other operating charges | 640/8 | €366 | €310 | -€55 | -15.2% |
| Gross operating margin | 9900 | €22,582 | €29,698 | +€7,116 | +31.5% |
| Operating profit (loss) | 9901 | -€2,061 | €3,704 | +€5,764 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€2,060 | €3,704 | +€5,764 | |
| Income taxes | 67/77 | €381 | €1,250 | +€869 | +228% |
| Profit (loss) for the period | 9904 | -€2,441 | €2,454 | +€4,895 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,441 | €2,454 | +€4,895 |
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 15 October 2026 via checked.be.