COLD INTERNATIONAL: 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.
COLD INTERNATIONAL
Largest movements
- Receivables within one year +€27,876
up €27,876 (+145%), from €19,236 to €47,112
of which Trade receivables: +€28,445
- Cash -€5,034
down €5,034 (-83.4%), from €6,038 to €1,004
mainly Receivables within one year (-€27,876) and Tax, wage and social debts (-€921)
- Tangible fixed assets -€1,440
down €1,440 (-57.9%), from €2,487 to €1,047
- Other debts +€18,899
up €18,899 (+99.5%), from €19,001 to €37,900
- Profit (loss) carried forward +€3,143
up €3,143 (+19.0%), from €16,536 to €19,679
- Gross operating margin +€15,992
up €15,992 (+81.4%), from €19,636 to €35,628
- Staff costs +€9,860
up €9,860 (+54.9%), from €17,971 to €27,831
- Taxes +€1,388
up €1,388 (+1,379%), from €101 to €1,488
- Other operating charges -€970
down €970 (-58.4%), from €1,662 to €691
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.
Derived cash bridge
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 | €87,475 | €108,009 | +€20,534 | +23.5% |
| Fixed assets | 21/28 | €6,749 | €5,309 | -€1,440 | -21.3% |
| Tangible fixed assets | 22/27 | €2,487 | €1,047 | -€1,440 | -57.9% |
| Furniture and vehicles | 24 | €2,487 | €1,047 | -€1,440 | -57.9% |
| Financial fixed assets | 28 | €4,262 | €4,262 | = | 0.0% |
| Current assets | 29/58 | €80,727 | €102,701 | +€21,974 | +27.2% |
| Stocks and contracts in progress | 3 | €55,453 | €54,585 | -€868 | -1.6% |
| Stocks | 30/36 | €55,453 | €54,585 | -€868 | -1.6% |
| Amounts receivable within one year | 40/41 | €19,236 | €47,112 | +€27,876 | +145% |
| Trade receivables | 40 | €18,070 | €46,515 | +€28,445 | +157% |
| Other amounts receivable | 41 | €1,166 | €597 | -€569 | -48.8% |
| Cash at bank and in hand | 54/58 | €6,038 | €1,004 | -€5,034 | -83.4% |
| Total equity and liabilities | 10/49 | €87,475 | €108,009 | +€20,534 | +23.5% |
| Equity | 10/15 | €62,348 | €65,492 | +€3,143 | +5.0% |
| Contributions | 10/11 | €8,056 | €8,056 | = | 0.0% |
| Reserves | 13 | €37,756 | €37,756 | = | 0.0% |
| Distributable reserves | 133 | €37,756 | €37,756 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,536 | €19,679 | +€3,143 | +19.0% |
| Amounts payable | 17/49 | €25,127 | €42,518 | +€17,391 | +69.2% |
| Amounts payable within one year | 42/48 | €25,127 | €42,518 | +€17,391 | +69.2% |
| Trade debts | 44 | €3,725 | €3,138 | -€587 | -15.8% |
| Suppliers | 440/4 | €3,725 | €3,138 | -€587 | -15.8% |
| Taxes, remuneration and social security | 45 | €2,401 | €1,481 | -€921 | -38.3% |
| Taxes | 450/3 | €2,401 | €1,481 | -€921 | -38.3% |
| Other amounts payable | 47/48 | €19,001 | €37,900 | +€18,899 | +99.5% |
| Remuneration, social security and pensions | 62 | €17,971 | €27,831 | +€9,860 | +54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,440 | €1,440 | = | 0.0% |
| Other operating charges | 640/8 | €1,662 | €691 | -€970 | -58.4% |
| Gross operating margin | 9900 | €19,636 | €35,628 | +€15,992 | +81.4% |
| Operating profit (loss) | 9901 | -€1,436 | €5,666 | +€7,103 | |
| Financial charges | 65/66B | €885 | €1,035 | +€150 | +16.9% |
| Recurring financial charges | 65 | €885 | €1,035 | +€150 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,321 | €4,632 | +€6,953 | |
| Income taxes | 67/77 | €101 | €1,488 | +€1,388 | +1,379% |
| Profit (loss) for the period | 9904 | -€2,422 | €3,143 | +€5,565 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,422 | €3,143 | +€5,565 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.