Three 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.
Three Cool
Largest movements
- Stocks and contracts +€26,510
up €26,510 (+88.4%), from €29,999 to €56,509
- Cash -€13,732
down €13,732 (-52.2%), from €26,327 to €12,595
mainly Stocks and contracts (-€26,510) and Investment in fixed assets (net) (-€21,830)
- Receivables within one year +€10,050
up €10,050 (+17.7%), from €56,727 to €66,777
of which Trade receivables: +€15,247
- Tangible fixed assets +€6,437
up €6,437 (+14.4%), from €44,673 to €51,109
of which Furniture and vehicles: +€8,857
- Debts after one year +€29,330
up €29,330 (+519.1%), from €5,651 to €34,980
- Trade debts -€8,558
down €8,558 (-14.4%), from €59,374 to €50,816
- Tax, wage and social debts +€8,520
new in 2025: €8,520
- Gross operating margin -€40,342
down €40,342 (-67.4%), from €59,880 to €19,538
- Taxes -€9,920
down €9,920 (-99.9%), from €9,928 to €7
- Depreciation -€1,270
down €1,270 (-7.6%), from €16,664 to €15,394
- Financial charges -€608
down €608 (-21.5%), from €2,836 to €2,227
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.
Cash bridge derived
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 | €157,726 | €187,991 | +€30,265 | +19.2% |
| Fixed assets | 21/28 | €44,673 | €51,109 | +€6,437 | +14.4% |
| Tangible fixed assets | 22/27 | €44,673 | €51,109 | +€6,437 | +14.4% |
| Plant, machinery and equipment | 23 | €8,901 | €6,481 | -€2,421 | -27.2% |
| Furniture and vehicles | 24 | €35,771 | €44,629 | +€8,857 | +24.8% |
| Current assets | 29/58 | €113,054 | €136,882 | +€23,828 | +21.1% |
| Stocks and contracts in progress | 3 | €29,999 | €56,509 | +€26,510 | +88.4% |
| Stocks | 30/36 | €29,999 | €56,509 | +€26,510 | +88.4% |
| Amounts receivable within one year | 40/41 | €56,727 | €66,777 | +€10,050 | +17.7% |
| Trade receivables | 40 | €49,048 | €64,295 | +€15,247 | +31.1% |
| Other amounts receivable | 41 | €7,679 | €2,482 | -€5,197 | -67.7% |
| Cash at bank and in hand | 54/58 | €26,327 | €12,595 | -€13,732 | -52.2% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €157,726 | €187,991 | +€30,265 | +19.2% |
| Equity | 10/15 | €87,339 | €88,025 | +€686 | +0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €79,500 | €79,500 | = | 0.0% |
| Distributable reserves | 133 | €79,500 | €79,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,839 | €3,525 | +€686 | +24.1% |
| Amounts payable | 17/49 | €70,387 | €99,967 | +€29,580 | +42.0% |
| Amounts payable after more than one year | 17 | €5,651 | €34,980 | +€29,330 | +519.1% |
| Financial debts | 170/4 | €5,651 | €34,980 | +€29,330 | +519.1% |
| Amounts payable within one year | 42/48 | €64,737 | €64,987 | +€250 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €5,362 | €5,651 | +€288 | +5.4% |
| Trade debts | 44 | €59,374 | €50,816 | -€8,558 | -14.4% |
| Suppliers | 440/4 | €59,374 | €50,816 | -€8,558 | -14.4% |
| Taxes, remuneration and social security | 45 | - | €8,520 | +€8,520 | |
| Taxes | 450/3 | - | €8,520 | +€8,520 | |
| Non-recurring operating income | 76A | - | €11,825 | +€11,825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,664 | €15,394 | -€1,270 | -7.6% |
| Other operating charges | 640/8 | €879 | €1,248 | +€370 | +42.0% |
| Gross operating margin | 9900 | €59,880 | €19,538 | -€40,342 | -67.4% |
| Operating profit (loss) | 9901 | €42,337 | €2,896 | -€39,442 | -93.2% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €2,836 | €2,227 | -€608 | -21.5% |
| Recurring financial charges | 65 | €2,836 | €2,227 | -€608 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €39,501 | €693 | -€38,809 | -98.2% |
| Income taxes | 67/77 | €9,928 | €7 | -€9,920 | -99.9% |
| Profit (loss) for the period | 9904 | €29,574 | €686 | -€28,888 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,574 | €686 | -€28,888 | -97.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.