REFRI-COOL: 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.
REFRI-COOL
Largest movements
- Receivables within one year -€7,929
down €7,929 (-5.1%), from €156,271 to €148,342
of which Trade receivables: -€8,627
- Cash -€5,379
down €5,379 (-16.7%), from €32,186 to €26,808
mainly Trade debts (-€13,907) and Tax, wage and social debts (-€5,505)
- Trade debts -€13,907
down €13,907 (-22.3%), from €62,333 to €48,426
- Tax, wage and social debts -€5,505
down €5,505 (-20.0%), from €27,584 to €22,079
of which Remuneration and social security: -€3,742
- Profit (loss) carried forward +€3,812
up €3,812 (+4.3%), from €89,413 to €93,225
- Staff costs +€6,940
up €6,940 (+19.0%), from €36,465 to €43,405
- Gross operating margin -€5,338
down €5,338 (-9.0%), from €59,015 to €53,676
- Taxes -€3,802
down €3,802 (-50.0%), from €7,605 to €3,803
- Other operating charges +€846
up €846 (+50.6%), from €1,671 to €2,517
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 | €189,190 | €175,420 | -€13,771 | -7.3% |
| Fixed assets | 21/28 | €270 | €270 | = | 0.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €188,920 | €175,150 | -€13,771 | -7.3% |
| Amounts receivable within one year | 40/41 | €156,271 | €148,342 | -€7,929 | -5.1% |
| Trade receivables | 40 | €83,443 | €74,816 | -€8,627 | -10.3% |
| Other amounts receivable | 41 | €72,828 | €73,526 | +€698 | +1.0% |
| Cash at bank and in hand | 54/58 | €32,186 | €26,808 | -€5,379 | -16.7% |
| Deferred charges and accrued income | 490/1 | €463 | - | -€463 | |
| Total equity and liabilities | 10/49 | €189,190 | €175,420 | -€13,771 | -7.3% |
| Equity | 10/15 | €99,273 | €103,085 | +€3,812 | +3.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Outside capital | 11 | €8,000 | - | -€8,000 | |
| Other | 1109/19 | €8,000 | - | -€8,000 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €89,413 | €93,225 | +€3,812 | +4.3% |
| Amounts payable | 17/49 | €89,917 | €72,335 | -€17,582 | -19.6% |
| Amounts payable within one year | 42/48 | €89,917 | €72,335 | -€17,582 | -19.6% |
| Trade debts | 44 | €62,333 | €48,426 | -€13,907 | -22.3% |
| Suppliers | 440/4 | €62,333 | €48,426 | -€13,907 | -22.3% |
| Taxes, remuneration and social security | 45 | €27,584 | €22,079 | -€5,505 | -20.0% |
| Taxes | 450/3 | €13,825 | €12,061 | -€1,763 | -12.8% |
| Remuneration and social security | 454/9 | €13,759 | €10,018 | -€3,742 | -27.2% |
| Other amounts payable | 47/48 | - | €1,830 | +€1,830 | |
| Remuneration, social security and pensions | 62 | €36,465 | €43,405 | +€6,940 | +19.0% |
| Other operating charges | 640/8 | €1,671 | €2,517 | +€846 | +50.6% |
| Gross operating margin | 9900 | €59,015 | €53,676 | -€5,338 | -9.0% |
| Operating profit (loss) | 9901 | €20,878 | €7,754 | -€13,124 | -62.9% |
| Financial charges | 65/66B | €145 | €139 | -€5 | -3.7% |
| Recurring financial charges | 65 | €145 | €139 | -€5 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €20,734 | €7,615 | -€13,119 | -63.3% |
| Income taxes | 67/77 | €7,605 | €3,803 | -€3,802 | -50.0% |
| Profit (loss) for the period | 9904 | €13,128 | €3,812 | -€9,317 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,128 | €3,812 | -€9,317 | -71.0% |
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 5 October 2026 via checked.be.