VAYNAH COOLING: 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.
VAYNAH COOLING
Largest movements
- Cash +€10,373
up €10,373 (+78.5%), from €13,219 to €23,592
mainly Net result for the year (+€9,845) and Depreciation (+€8,185)
- Tangible fixed assets -€8,185
down €8,185 (-37.1%), from €22,043 to €13,858
of which Furniture and vehicles: -€7,502
- Receivables within one year +€8,019
up €8,019 (+104%), from €7,689 to €15,707
of which Trade receivables: +€8,263
- Reserves +€9,845
up €9,845 (+70.9%), from €13,878 to €23,722
- Debts after one year -€4,741
down €4,741 (-33.3%), from €14,250 to €9,509
- Tax, wage and social debts +€4,455
up €4,455 (+130%), from €3,431 to €7,886
- Other debts +€727
up €727 (+63.0%), from €1,154 to €1,881
- Depreciation +€5,673
up €5,673 (+226%), from €2,512 to €8,185
- Gross operating margin +€4,021
up €4,021 (+20.0%), from €20,066 to €24,087
- Other operating charges +€1,158
up €1,158 (+3,288%), from €35 to €1,193
- Taxes +€865
up €865 (+25.2%), from €3,431 to €4,296
- Financial charges +€358
up €358 (+170%), from €210 to €569
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 | €43,186 | €53,392 | +€10,206 | +23.6% |
| Fixed assets | 21/28 | €22,043 | €13,858 | -€8,185 | -37.1% |
| Tangible fixed assets | 22/27 | €22,043 | €13,858 | -€8,185 | -37.1% |
| Plant, machinery and equipment | 23 | €1,970 | €1,287 | -€683 | -34.7% |
| Furniture and vehicles | 24 | €20,073 | €12,571 | -€7,502 | -37.4% |
| Current assets | 29/58 | €21,142 | €39,534 | +€18,391 | +87.0% |
| Amounts receivable within one year | 40/41 | €7,689 | €15,707 | +€8,019 | +104% |
| Trade receivables | 40 | €6,236 | €14,499 | +€8,263 | +132% |
| Other amounts receivable | 41 | €1,452 | €1,208 | -€244 | -16.8% |
| Cash at bank and in hand | 54/58 | €13,219 | €23,592 | +€10,373 | +78.5% |
| Deferred charges and accrued income | 490/1 | €235 | €235 | = | 0.0% |
| Total equity and liabilities | 10/49 | €43,186 | €53,392 | +€10,206 | +23.6% |
| Equity | 10/15 | €18,878 | €28,722 | +€9,845 | +52.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,878 | €23,722 | +€9,845 | +70.9% |
| Distributable reserves | 133 | €13,878 | €23,722 | +€9,845 | +70.9% |
| Amounts payable | 17/49 | €24,308 | €24,670 | +€362 | +1.5% |
| Amounts payable after more than one year | 17 | €14,250 | €9,509 | -€4,741 | -33.3% |
| Financial debts | 170/4 | €14,250 | €9,509 | -€4,741 | -33.3% |
| Amounts payable within one year | 42/48 | €10,058 | €15,161 | +€5,103 | +50.7% |
| Current portion of amounts payable after more than one year | 42 | €5,148 | €4,741 | -€406 | -7.9% |
| Trade debts | 44 | €325 | €653 | +€328 | +101% |
| Suppliers | 440/4 | €325 | €653 | +€328 | +101% |
| Taxes, remuneration and social security | 45 | €3,431 | €7,886 | +€4,455 | +130% |
| Taxes | 450/3 | €3,431 | €7,886 | +€4,455 | +130% |
| Other amounts payable | 47/48 | €1,154 | €1,881 | +€727 | +63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,512 | €8,185 | +€5,673 | +226% |
| Other operating charges | 640/8 | €35 | €1,193 | +€1,158 | +3,288% |
| Gross operating margin | 9900 | €20,066 | €24,087 | +€4,021 | +20.0% |
| Operating profit (loss) | 9901 | €17,519 | €14,709 | -€2,810 | -16.0% |
| Financial charges | 65/66B | €210 | €569 | +€358 | +170% |
| Recurring financial charges | 65 | €210 | €569 | +€358 | +170% |
| Profit (loss) for the period before taxes | 9903 | €17,309 | €14,140 | -€3,169 | -18.3% |
| Income taxes | 67/77 | €3,431 | €4,296 | +€865 | +25.2% |
| Profit (loss) for the period | 9904 | €13,878 | €9,845 | -€4,033 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,878 | €9,845 | -€4,033 | -29.1% |
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 16 October 2026 via checked.be.