Cold-Tech: 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.
Cold-Tech
Largest movements
- Tangible fixed assets -€1,270
down €1,270 (-39.0%), from €3,260 to €1,990
of which Furniture and vehicles: -€840
- Deferred charges and accrued income -€994
down €994 (-66.9%), from €1,486 to €492
- Cash -€202
down €202 (-60.5%), from €334 to €132
mainly Net result for the year (-€4,557) and Trade debts (-€1,918)
- Profit (loss) carried forward -€4,557
down €4,557 (-188.0%), from -€2,424 to -€6,981
- Other debts +€4,058
up €4,058 (+82.4%), from €4,927 to €8,985
- Trade debts -€1,918
down €1,918 (-62.1%), from €3,087 to €1,169
- Gross operating margin -€4,887
down €4,887, from €1,877 to -€3,010
- Financial income +€526
up €526 (+465.4%), from €113 to €638
- Financial charges +€392
up €392 (+265.5%), from €148 to €540
- Taxes -€269
no longer reported in 2025 (was €269)
- Other operating charges +€83
up €83 (+32.9%), from €253 to €336
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 | €15,220 | €12,672 | -€2,548 | -16.7% |
| Fixed assets | 21/28 | €3,260 | €1,990 | -€1,270 | -39.0% |
| Tangible fixed assets | 22/27 | €3,260 | €1,990 | -€1,270 | -39.0% |
| Land and buildings | 22 | €808 | €620 | -€188 | -23.2% |
| Plant, machinery and equipment | 23 | €881 | €638 | -€243 | -27.6% |
| Furniture and vehicles | 24 | €1,572 | €732 | -€840 | -53.4% |
| Current assets | 29/58 | €11,960 | €10,682 | -€1,278 | -10.7% |
| Amounts receivable within one year | 40/41 | €10,140 | €10,058 | -€82 | -0.8% |
| Trade receivables | 40 | €4,425 | €3,644 | -€781 | -17.7% |
| Other amounts receivable | 41 | €5,715 | €6,414 | +€699 | +12.2% |
| Cash at bank and in hand | 54/58 | €334 | €132 | -€202 | -60.5% |
| Deferred charges and accrued income | 490/1 | €1,486 | €492 | -€994 | -66.9% |
| Total equity and liabilities | 10/49 | €15,220 | €12,672 | -€2,548 | -16.7% |
| Equity | 10/15 | €7,076 | €2,519 | -€4,557 | -64.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,424 | -€6,981 | -€4,557 | -188.0% |
| Amounts payable | 17/49 | €8,144 | €10,153 | +€2,009 | +24.7% |
| Amounts payable within one year | 42/48 | €8,144 | €10,153 | +€2,009 | +24.7% |
| Trade debts | 44 | €3,087 | €1,169 | -€1,918 | -62.1% |
| Suppliers | 440/4 | €3,087 | €1,169 | -€1,918 | -62.1% |
| Taxes, remuneration and social security | 45 | €131 | - | -€131 | |
| Taxes | 450/3 | €131 | - | -€131 | |
| Other amounts payable | 47/48 | €4,927 | €8,985 | +€4,058 | +82.4% |
| Remuneration, social security and pensions | 62 | - | €39 | +€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,210 | €1,270 | +€60 | +5.0% |
| Other operating charges | 640/8 | €253 | €336 | +€83 | +32.9% |
| Gross operating margin | 9900 | €1,877 | -€3,010 | -€4,887 | |
| Operating profit (loss) | 9901 | €414 | -€4,656 | -€5,070 | |
| Financial income | 75/76B | €113 | €638 | +€526 | +465.4% |
| Recurring financial income | 75 | €113 | €638 | +€526 | +465.4% |
| Financial charges | 65/66B | €148 | €540 | +€392 | +265.5% |
| Recurring financial charges | 65 | €148 | €540 | +€392 | +265.5% |
| Profit (loss) for the period before taxes | 9903 | €379 | -€4,557 | -€4,936 | |
| Income taxes | 67/77 | €269 | - | -€269 | |
| Profit (loss) for the period | 9904 | €110 | -€4,557 | -€4,667 | |
| Profit (loss) for the period to be appropriated | 9905 | €110 | -€4,557 | -€4,667 |
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.