PK-COOLING: what changed
Two fiscal 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.
PK-COOLING
Largest movements
- Stocks and contracts +€4,185
up €4,185 (+36.2%), from €11,550 to €15,735
- Receivables within one year -€3,032
down €3,032 (-8.1%), from €37,422 to €34,391
of which Trade receivables: -€6,486
- Cash -€2,274
down €2,274 (-6.4%), from €35,767 to €33,493
mainly Investment in fixed assets (net) (-€15,648) and Debts after one year (-€9,229)
- Debts after one year -€9,229
down €9,229 (-49.4%), from €18,697 to €9,469
- Tax, wage and social debts +€5,911
up €5,911 (+137.5%), from €4,298 to €10,209
of which Remuneration and social security: +€5,911
- Reserves +€1,796
up €1,796 (+2.4%), from €74,871 to €76,667
- Staff costs +€6,185
up €6,185 (+14.2%), from €43,711 to €49,896
- Depreciation +€1,675
up €1,675 (+11.7%), from €14,351 to €16,026
- Taxes -€1,092
down €1,092 (-63.5%), from €1,720 to €628
- Financial income +€781
up €781 (+598.8%), from €130 to €911
- Financial charges -€754
down €754 (-46.9%), from €1,605 to €852
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,180 | €125,749 | -€431 | -0.3% |
| Fixed assets | 21/28 | €40,329 | €39,951 | -€378 | -0.9% |
| Tangible fixed assets | 22/27 | €40,329 | €39,951 | -€378 | -0.9% |
| Plant, machinery and equipment | 23 | €6,265 | €4,856 | -€1,409 | -22.5% |
| Furniture and vehicles | 24 | €34,064 | €35,096 | +€1,031 | +3.0% |
| Current assets | 29/58 | €85,852 | €85,798 | -€53 | -0.1% |
| Stocks and contracts in progress | 3 | €11,550 | €15,735 | +€4,185 | +36.2% |
| Stocks | 30/36 | €11,550 | €15,735 | +€4,185 | +36.2% |
| Amounts receivable within one year | 40/41 | €37,422 | €34,391 | -€3,032 | -8.1% |
| Trade receivables | 40 | €28,762 | €22,276 | -€6,486 | -22.6% |
| Other amounts receivable | 41 | €8,660 | €12,115 | +€3,454 | +39.9% |
| Cash at bank and in hand | 54/58 | €35,767 | €33,493 | -€2,274 | -6.4% |
| Deferred charges and accrued income | 490/1 | €1,113 | €2,180 | +€1,067 | +95.9% |
| Total equity and liabilities | 10/49 | €126,180 | €125,749 | -€431 | -0.3% |
| Equity | 10/15 | €77,871 | €79,667 | +€1,796 | +2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,871 | €76,667 | +€1,796 | +2.4% |
| Distributable reserves | 133 | €74,871 | €76,667 | +€1,796 | +2.4% |
| Amounts payable | 17/49 | €48,310 | €46,083 | -€2,227 | -4.6% |
| Amounts payable after more than one year | 17 | €18,697 | €9,469 | -€9,229 | -49.4% |
| Financial debts | 170/4 | €18,697 | €9,469 | -€9,229 | -49.4% |
| Amounts payable within one year | 42/48 | €29,612 | €36,614 | +€7,002 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €8,993 | €9,229 | +€236 | +2.6% |
| Trade debts | 44 | €16,320 | €17,176 | +€857 | +5.2% |
| Suppliers | 440/4 | €16,320 | €17,176 | +€857 | +5.2% |
| Taxes, remuneration and social security | 45 | €4,298 | €10,209 | +€5,911 | +137.5% |
| Taxes | 450/3 | €1,705 | €1,705 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,593 | €8,504 | +€5,911 | +228.0% |
| Other amounts payable | 47/48 | €2 | - | -€2 | |
| Remuneration, social security and pensions | 62 | €43,711 | €49,896 | +€6,185 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,351 | €16,026 | +€1,675 | +11.7% |
| Other operating charges | 640/8 | €1,262 | €786 | -€476 | -37.7% |
| Gross operating margin | 9900 | €68,364 | €69,073 | +€709 | +1.0% |
| Operating profit (loss) | 9901 | €9,041 | €2,365 | -€6,676 | -73.8% |
| Financial income | 75/76B | €130 | €911 | +€781 | +598.8% |
| Recurring financial income | 75 | €130 | €911 | +€781 | +598.8% |
| Financial charges | 65/66B | €1,605 | €852 | -€754 | -46.9% |
| Recurring financial charges | 65 | €1,605 | €852 | -€754 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €7,566 | €2,424 | -€5,141 | -68.0% |
| Income taxes | 67/77 | €1,720 | €628 | -€1,092 | -63.5% |
| Profit (loss) for the period | 9904 | €5,845 | €1,796 | -€4,049 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,845 | €1,796 | -€4,049 | -69.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.