RIA COOLEN: 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.
RIA COOLEN
Largest movements
- Current investments +€10,000
up €10,000 (+8.3%), from €120,548 to €130,548
- Cash -€7,143
down €7,143 (-12.9%), from €55,317 to €48,175
mainly Current investments (-€10,000) and Tax, wage and social debts (-€4,152)
- Tangible fixed assets -€5,885
down €5,885 (-88.0%), from €6,685 to €799
- Tax, wage and social debts -€4,152
down €4,152 (-100%), from €4,152 to €0
- Reserves -€2,498
down €2,498 (-1.6%), from €156,635 to €154,137
- Gross operating margin -€31,115
down €31,115 (-90.9%), from €34,230 to €3,115
- Taxes -€12,009
down €12,009 (-87.7%), from €13,701 to €1,692
- Financial income -€7,149
down €7,149 (-73.8%), from €9,686 to €2,536
- Financial charges -€618
down €618 (-81.1%), from €763 to €144
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 | €186,903 | €183,090 | -€3,813 | -2.0% |
| Fixed assets | 21/28 | €6,685 | €799 | -€5,885 | -88.0% |
| Tangible fixed assets | 22/27 | €6,685 | €799 | -€5,885 | -88.0% |
| Furniture and vehicles | 24 | €6,685 | €799 | -€5,885 | -88.0% |
| Current assets | 29/58 | €180,218 | €182,291 | +€2,072 | +1.1% |
| Amounts receivable within one year | 40/41 | €2,475 | €1,503 | -€972 | -39.3% |
| Trade receivables | 40 | €1,293 | €1,434 | +€141 | +10.9% |
| Other amounts receivable | 41 | €1,182 | €69 | -€1,113 | -94.1% |
| Current investments | 50/53 | €120,548 | €130,548 | +€10,000 | +8.3% |
| Cash at bank and in hand | 54/58 | €55,317 | €48,175 | -€7,143 | -12.9% |
| Deferred charges and accrued income | 490/1 | €1,878 | €2,065 | +€187 | +10.0% |
| Total equity and liabilities | 10/49 | €186,903 | €183,090 | -€3,813 | -2.0% |
| Equity | 10/15 | €176,635 | €174,137 | -€2,498 | -1.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €156,635 | €154,137 | -€2,498 | -1.6% |
| Distributable reserves | 133 | €156,635 | €154,137 | -€2,498 | -1.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,268 | €8,953 | -€1,315 | -12.8% |
| Amounts payable within one year | 42/48 | €10,268 | €8,038 | -€2,230 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €820 | €1,063 | +€243 | +29.7% |
| Suppliers | 440/4 | €820 | €1,063 | +€243 | +29.7% |
| Taxes, remuneration and social security | 45 | €4,152 | €0 | -€4,152 | -100% |
| Taxes | 450/3 | €4,152 | €0 | -€4,152 | -100% |
| Other amounts payable | 47/48 | €5,296 | €6,975 | +€1,678 | +31.7% |
| Accrued charges and deferred income | 492/3 | - | €915 | +€915 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,885 | €5,885 | = | 0.0% |
| Other operating charges | 640/8 | €741 | €428 | -€313 | -42.3% |
| Gross operating margin | 9900 | €34,230 | €3,115 | -€31,115 | -90.9% |
| Operating profit (loss) | 9901 | €27,604 | -€3,198 | -€30,802 | |
| Financial income | 75/76B | €9,686 | €2,536 | -€7,149 | -73.8% |
| Recurring financial income | 75 | €9,686 | €2,536 | -€7,149 | -73.8% |
| Financial charges | 65/66B | €763 | €144 | -€618 | -81.1% |
| Recurring financial charges | 65 | €763 | €144 | -€618 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €36,527 | -€806 | -€37,333 | |
| Income taxes | 67/77 | €13,701 | €1,692 | -€12,009 | -87.7% |
| Profit (loss) for the period | 9904 | €22,826 | -€2,498 | -€25,324 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,826 | -€2,498 | -€25,324 |
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 24 October 2026 via checked.be.