STEVENS COOL SOLUTIONS: 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.
STEVENS COOL SOLUTIONS
Largest movements
- Tangible fixed assets +€2,071
new in 2025: €2,071
- Cash +€1,289
up €1,289 (+2.3%), from €56,284 to €57,573
mainly Depreciation (+€3,977) and Tax, wage and social debts (+€2,284)
- Receivables within one year -€1,157
down €1,157 (-37.7%), from €3,070 to €1,913
of which Other amounts receivable: -€786
- Tax, wage and social debts +€2,284
up €2,284 (+28.9%), from €7,907 to €10,190
- Profit (loss) carried forward +€2,227
new in 2025: €2,227
- Other debts -€1,227
down €1,227 (-9.0%), from €13,632 to €12,405
- Trade debts -€983
down €983 (-61.8%), from €1,592 to €609
- Gross operating margin -€33,797
down €33,797 (-77.1%), from €43,818 to €10,022
- Taxes -€4,659
down €4,659 (-62.8%), from €7,423 to €2,764
- Depreciation +€3,977
new in 2025: €3,977
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 | €60,560 | €62,376 | +€1,816 | +3.0% |
| Fixed assets | 21/28 | - | €2,071 | +€2,071 | |
| Tangible fixed assets | 22/27 | - | €2,071 | +€2,071 | |
| Furniture and vehicles | 24 | - | €2,071 | +€2,071 | |
| Current assets | 29/58 | €60,560 | €60,304 | -€256 | -0.4% |
| Amounts receivable within one year | 40/41 | €3,070 | €1,913 | -€1,157 | -37.7% |
| Trade receivables | 40 | €662 | €291 | -€371 | -56.1% |
| Other amounts receivable | 41 | €2,408 | €1,622 | -€786 | -32.6% |
| Cash at bank and in hand | 54/58 | €56,284 | €57,573 | +€1,289 | +2.3% |
| Deferred charges and accrued income | 490/1 | €1,206 | €819 | -€387 | -32.1% |
| Total equity and liabilities | 10/49 | €60,560 | €62,376 | +€1,816 | +3.0% |
| Equity | 10/15 | €37,430 | €39,172 | +€1,742 | +4.7% |
| Reserves | 13 | €37,430 | €36,946 | -€484 | -1.3% |
| Distributable reserves | 133 | €37,430 | €36,946 | -€484 | -1.3% |
| Profit (loss) carried forward | 14 | - | €2,227 | +€2,227 | |
| Amounts payable | 17/49 | €23,130 | €23,203 | +€73 | +0.3% |
| Amounts payable within one year | 42/48 | €23,130 | €23,203 | +€73 | +0.3% |
| Trade debts | 44 | €1,592 | €609 | -€983 | -61.8% |
| Suppliers | 440/4 | €1,592 | €609 | -€983 | -61.8% |
| Taxes, remuneration and social security | 45 | €7,907 | €10,190 | +€2,284 | +28.9% |
| Taxes | 450/3 | €7,907 | €10,190 | +€2,284 | +28.9% |
| Other amounts payable | 47/48 | €13,632 | €12,405 | -€1,227 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,977 | +€3,977 | |
| Other operating charges | 640/8 | €979 | €1,408 | +€429 | +43.9% |
| Gross operating margin | 9900 | €43,818 | €10,022 | -€33,797 | -77.1% |
| Operating profit (loss) | 9901 | €42,840 | €4,637 | -€38,203 | -89.2% |
| Financial charges | 65/66B | €399 | €130 | -€268 | -67.3% |
| Recurring financial charges | 65 | €399 | €130 | -€268 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | €42,441 | €4,506 | -€37,935 | -89.4% |
| Income taxes | 67/77 | €7,423 | €2,764 | -€4,659 | -62.8% |
| Profit (loss) for the period | 9904 | €35,018 | €1,742 | -€33,276 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,018 | €1,742 | -€33,276 | -95.0% |
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 18 October 2026 via checked.be.