Coldstone: 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.
Coldstone
Largest movements
- Cash -€24,123
down €24,123 (-16.3%), from €148,018 to €123,896
mainly Contributions, distributions and other (-€134,000) and Tax, wage and social debts (-€3,167)
- Receivables within one year +€2,218
up €2,218 (+13.5%), from €16,469 to €18,687
of which Trade receivables: +€1,767
- Tangible fixed assets -€2,020
down €2,020 (-52.6%), from €3,840 to €1,820
- Reserves -€73,268
down €73,268 (-53.8%), from €136,090 to €62,823
of which Distributable reserves: -€73,268
- Other debts +€35,036
up €35,036, from €0 to €35,036
- Accrued charges and deferred income +€17,664
new in 2025: €17,664
- Tax, wage and social debts -€3,167
down €3,167 (-23.4%), from €13,555 to €10,388
of which Taxes: -€3,206
- Gross operating margin -€7,528
down €7,528 (-8.6%), from €87,599 to €80,071
- Taxes -€1,544
down €1,544 (-8.7%), from €17,827 to €16,283
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 | €169,821 | €145,932 | -€23,889 | -14.1% |
| Fixed assets | 21/28 | €3,840 | €1,820 | -€2,020 | -52.6% |
| Tangible fixed assets | 22/27 | €3,840 | €1,820 | -€2,020 | -52.6% |
| Furniture and vehicles | 24 | €3,840 | €1,820 | -€2,020 | -52.6% |
| Current assets | 29/58 | €165,981 | €144,112 | -€21,869 | -13.2% |
| Amounts receivable within one year | 40/41 | €16,469 | €18,687 | +€2,218 | +13.5% |
| Trade receivables | 40 | €15,173 | €16,940 | +€1,767 | +11.6% |
| Other amounts receivable | 41 | €1,295 | €1,747 | +€451 | +34.8% |
| Cash at bank and in hand | 54/58 | €148,018 | €123,896 | -€24,123 | -16.3% |
| Deferred charges and accrued income | 490/1 | €1,494 | €1,529 | +€36 | +2.4% |
| Total equity and liabilities | 10/49 | €169,821 | €145,932 | -€23,889 | -14.1% |
| Equity | 10/15 | €154,690 | €81,423 | -€73,268 | -47.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,090 | €62,823 | -€73,268 | -53.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €134,230 | €60,963 | -€73,268 | -54.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,131 | €64,509 | +€49,379 | +326.3% |
| Amounts payable within one year | 42/48 | €15,131 | €46,845 | +€31,715 | +209.6% |
| Financial debts | 43 | €28 | €202 | +€174 | +621.8% |
| Credit institutions | 430/8 | €28 | €202 | +€174 | +621.8% |
| Trade debts | 44 | €1,548 | €1,220 | -€328 | -21.2% |
| Suppliers | 440/4 | €1,548 | €1,220 | -€328 | -21.2% |
| Taxes, remuneration and social security | 45 | €13,555 | €10,388 | -€3,167 | -23.4% |
| Taxes | 450/3 | €11,127 | €7,921 | -€3,206 | -28.8% |
| Remuneration and social security | 454/9 | €2,428 | €2,467 | +€39 | +1.6% |
| Other amounts payable | 47/48 | €0 | €35,036 | +€35,036 | |
| Accrued charges and deferred income | 492/3 | - | €17,664 | +€17,664 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,646 | €2,020 | +€374 | +22.7% |
| Other operating charges | 640/8 | €883 | €911 | +€28 | +3.1% |
| Gross operating margin | 9900 | €87,599 | €80,071 | -€7,528 | -8.6% |
| Operating profit (loss) | 9901 | €85,070 | €77,140 | -€7,929 | -9.3% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €230 | €125 | -€105 | -45.8% |
| Recurring financial charges | 65 | €230 | €125 | -€105 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €84,842 | €77,015 | -€7,827 | -9.2% |
| Income taxes | 67/77 | €17,827 | €16,283 | -€1,544 | -8.7% |
| Profit (loss) for the period | 9904 | €67,015 | €60,732 | -€6,283 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,015 | €60,732 | -€6,283 | -9.4% |
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 9 October 2026 via checked.be.