COLDTEAS EU: 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.
COLDTEAS EU
Largest movements
- Receivables within one year +€3,496
up €3,496 (+6.7%), from €52,013 to €55,509
of which Trade receivables: +€3,497
- Tangible fixed assets -€3,391
down €3,391 (-98.4%), from €3,445 to €54
- Cash -€2,965
down €2,965 (-45.0%), from €6,586 to €3,621
mainly Current portion of long-term debt (-€3,884) and Net result for the year (-€3,612)
- Other debts +€4,396
up €4,396 (+3.0%), from €146,903 to €151,299
- Current portion of long-term debt -€3,884
no longer reported in 2025 (was €3,884)
- Profit (loss) carried forward -€3,612
down €3,612 (-2.6%), from -€138,443 to -€142,055
- Depreciation -€1,771
down €1,771 (-34.3%), from €5,162 to €3,391
- Gross operating margin +€1,408
up €1,408, from -€1,166 to €242
- Other operating charges -€410
no longer reported in 2025 (was €410)
- Financial charges +€128
up €128 (+38.1%), from €335 to €463
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 | €62,558 | €59,738 | -€2,820 | -4.5% |
| Fixed assets | 21/28 | €3,445 | €54 | -€3,391 | -98.4% |
| Tangible fixed assets | 22/27 | €3,445 | €54 | -€3,391 | -98.4% |
| Plant, machinery and equipment | 23 | €3,445 | €54 | -€3,391 | -98.4% |
| Current assets | 29/58 | €59,113 | €59,684 | +€571 | +1.0% |
| Amounts receivable within one year | 40/41 | €52,013 | €55,509 | +€3,496 | +6.7% |
| Trade receivables | 40 | €4,368 | €7,865 | +€3,497 | +80.1% |
| Other amounts receivable | 41 | €47,645 | €47,644 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €6,586 | €3,621 | -€2,965 | -45.0% |
| Deferred charges and accrued income | 490/1 | €514 | €554 | +€40 | +7.8% |
| Total equity and liabilities | 10/49 | €62,558 | €59,738 | -€2,820 | -4.5% |
| Equity | 10/15 | -€88,443 | -€92,055 | -€3,612 | -4.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,443 | -€142,055 | -€3,612 | -2.6% |
| Amounts payable | 17/49 | €151,001 | €151,792 | +€791 | +0.5% |
| Amounts payable within one year | 42/48 | €151,001 | €151,792 | +€791 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €3,884 | - | -€3,884 | |
| Trade debts | 44 | - | €494 | +€494 | |
| Suppliers | 440/4 | - | €494 | +€494 | |
| Taxes, remuneration and social security | 45 | €214 | - | -€214 | |
| Taxes | 450/3 | €214 | - | -€214 | |
| Other amounts payable | 47/48 | €146,903 | €151,299 | +€4,396 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,162 | €3,391 | -€1,771 | -34.3% |
| Other operating charges | 640/8 | €410 | - | -€410 | |
| Gross operating margin | 9900 | -€1,166 | €242 | +€1,408 | |
| Operating profit (loss) | 9901 | -€6,738 | -€3,149 | +€3,589 | +53.3% |
| Financial charges | 65/66B | €335 | €463 | +€128 | +38.1% |
| Recurring financial charges | 65 | €335 | €463 | +€128 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,073 | -€3,612 | +€3,461 | +48.9% |
| Profit (loss) for the period | 9904 | -€7,073 | -€3,612 | +€3,461 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,073 | -€3,612 | +€3,461 | +48.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.