PB 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.
PB COOLING
Largest movements
- Cash -€15,675
down €15,675 (-92.9%), from €16,875 to €1,200
mainly Net result for the year (-€10,603) and Tax, wage and social debts (-€5,689)
- Tangible fixed assets -€4,989
down €4,989 (-48.8%), from €10,221 to €5,232
of which Furniture and vehicles: -€4,030
- Receivables within one year +€2,467
up €2,467 (+7.3%), from €33,680 to €36,147
of which Other amounts receivable: +€9,903
- Profit (loss) carried forward -€10,603
down €10,603 (-87.1%), from -€12,173 to -€22,776
- Tax, wage and social debts -€5,689
down €5,689 (-46.3%), from €12,299 to €6,609
- Other debts -€3,107
down €3,107 (-12.4%), from €25,107 to €22,000
- Trade debts +€1,768
up €1,768 (+58.0%), from €3,049 to €4,816
- Gross operating margin -€25,496
down €25,496, from €24,400 to -€1,095
- Other operating charges -€3,002
down €3,002 (-87.9%), from €3,413 to €411
- Financial charges -€2,428
down €2,428 (-42.4%), from €5,725 to €3,297
- Taxes +€409
up €409 (+76.0%), from €538 to €947
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 | €60,776 | €43,144 | -€17,631 | -29.0% |
| Fixed assets | 21/28 | €10,221 | €5,232 | -€4,989 | -48.8% |
| Tangible fixed assets | 22/27 | €10,221 | €5,232 | -€4,989 | -48.8% |
| Plant, machinery and equipment | 23 | €2,127 | €1,168 | -€959 | -45.1% |
| Furniture and vehicles | 24 | €8,094 | €4,063 | -€4,030 | -49.8% |
| Current assets | 29/58 | €50,555 | €37,913 | -€12,642 | -25.0% |
| Amounts receivable within one year | 40/41 | €33,680 | €36,147 | +€2,467 | +7.3% |
| Trade receivables | 40 | €33,641 | €26,205 | -€7,436 | -22.1% |
| Other amounts receivable | 41 | €39 | €9,942 | +€9,903 | +25,629% |
| Cash at bank and in hand | 54/58 | €16,875 | €1,200 | -€15,675 | -92.9% |
| Deferred charges and accrued income | 490/1 | - | €565 | +€565 | |
| Total equity and liabilities | 10/49 | €60,776 | €43,144 | -€17,631 | -29.0% |
| Equity | 10/15 | €20,321 | €9,718 | -€10,603 | -52.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,494 | €30,494 | = | 0.0% |
| Distributable reserves | 133 | €30,494 | €30,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,173 | -€22,776 | -€10,603 | -87.1% |
| Amounts payable | 17/49 | €40,454 | €33,426 | -€7,028 | -17.4% |
| Amounts payable within one year | 42/48 | €40,454 | €33,426 | -€7,028 | -17.4% |
| Trade debts | 44 | €3,049 | €4,816 | +€1,768 | +58.0% |
| Suppliers | 440/4 | €3,049 | €4,816 | +€1,768 | +58.0% |
| Taxes, remuneration and social security | 45 | €12,299 | €6,609 | -€5,689 | -46.3% |
| Taxes | 450/3 | €12,299 | €6,609 | -€5,689 | -46.3% |
| Other amounts payable | 47/48 | €25,107 | €22,000 | -€3,107 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,956 | €4,989 | +€33 | +0.7% |
| Other operating charges | 640/8 | €3,413 | €411 | -€3,002 | -87.9% |
| Non-recurring operating charges | 66A | €21,961 | - | -€21,961 | |
| Gross operating margin | 9900 | €24,400 | -€1,095 | -€25,496 | |
| Operating profit (loss) | 9901 | -€5,930 | -€6,496 | -€566 | -9.5% |
| Financial income | 75/76B | €20 | €138 | +€118 | +590% |
| Recurring financial income | 75 | €20 | €138 | +€118 | +590% |
| Financial charges | 65/66B | €5,725 | €3,297 | -€2,428 | -42.4% |
| Recurring financial charges | 65 | €5,725 | €3,297 | -€2,428 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,635 | -€9,656 | +€1,979 | +17.0% |
| Income taxes | 67/77 | €538 | €947 | +€409 | +76.0% |
| Profit (loss) for the period | 9904 | -€12,173 | -€10,603 | +€1,570 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,173 | -€10,603 | +€1,570 | +12.9% |
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.