CONSTELLATION COLD LOGISTICS SERVICES: 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.
CONSTELLATION COLD LOGISTICS SERVICES
Largest movements
- Receivables within one year +€107,667
up €107,667 (+14.2%), from €756,492 to €864,160
of which Other amounts receivable: +€107,550
- Cash -€49,688
no longer reported in 2024 (was €49,688)
mainly Receivables within one year (-€107,667) and Debts after one year (-€12,719)
- Tangible fixed assets -€13,733
down €13,733 (-11.1%), from €123,600 to €109,867
- Profit (loss) carried forward +€57,978
up €57,978 (+12.9%), from €450,318 to €508,296
- Debts after one year -€12,719
down €12,719 (-11.3%), from €112,461 to €99,742
- Other operating income +€70,640
new in 2024: €70,640
- Gross operating margin -€64,787
no longer reported in 2024 (was €64,787)
- Financial income +€22,842
up €22,842 (+89.6%), from €25,496 to €48,338
- Taxes +€22,014
up €22,014 (+129%), from €17,103 to €39,117
- Services and other goods +€5,634
new in 2024: €5,634
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 | €929,780 | €974,026 | +€44,246 | +4.8% |
| Fixed assets | 21/28 | €123,600 | €109,867 | -€13,733 | -11.1% |
| Tangible fixed assets | 22/27 | €123,600 | €109,867 | -€13,733 | -11.1% |
| Leasing and similar rights | 25 | €123,600 | €109,867 | -€13,733 | -11.1% |
| Current assets | 29/58 | €806,180 | €864,160 | +€57,980 | +7.2% |
| Amounts receivable within one year | 40/41 | €756,492 | €864,160 | +€107,667 | +14.2% |
| Trade receivables | 40 | €5,827 | €5,944 | +€117 | +2.0% |
| Other amounts receivable | 41 | €750,666 | €858,216 | +€107,550 | +14.3% |
| Cash at bank and in hand | 54/58 | €49,688 | - | -€49,688 | |
| Total equity and liabilities | 10/49 | €929,780 | €974,026 | +€44,246 | +4.8% |
| Equity | 10/15 | €494,318 | €552,296 | +€57,978 | +11.7% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Capital | 10 | - | €44,000 | +€44,000 | |
| Issued capital | 100 | - | €44,000 | +€44,000 | |
| Profit (loss) carried forward | 14 | €450,318 | €508,296 | +€57,978 | +12.9% |
| Amounts payable | 17/49 | €435,461 | €421,730 | -€13,731 | -3.2% |
| Amounts payable after more than one year | 17 | €112,461 | €99,742 | -€12,719 | -11.3% |
| Financial debts | 170/4 | €112,461 | €99,742 | -€12,719 | -11.3% |
| Leasing and similar obligations | 172 | - | €99,742 | +€99,742 | |
| Amounts payable within one year | 42/48 | €321,000 | €319,788 | -€1,212 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €11,801 | €12,719 | +€919 | +7.8% |
| Trade debts | 44 | €41,281 | €40,093 | -€1,188 | -2.9% |
| Suppliers | 440/4 | €41,281 | €40,093 | -€1,188 | -2.9% |
| Taxes, remuneration and social security | 45 | €17,000 | €16,483 | -€517 | -3.0% |
| Taxes | 450/3 | €17,000 | €16,483 | -€517 | -3.0% |
| Other amounts payable | 47/48 | €250,919 | €250,493 | -€426 | -0.2% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,200 | +€200 | +10.0% |
| Operating income | 70/76A | - | €70,640 | +€70,640 | |
| Turnover | 70 | - | €0 | = | |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | €0 | = | |
| Own construction capitalised | 72 | - | €0 | = | |
| Other operating income | 74 | - | €70,640 | +€70,640 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Operating charges | 60/66A | - | €20,397 | +€20,397 | |
| Goods for resale, raw materials and consumables | 60 | - | €0 | = | |
| Services and other goods | 61 | - | €5,634 | +€5,634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,733 | €13,733 | = | 0.0% |
| Other operating charges | 640/8 | €1,022 | €1,030 | +€7 | +0.7% |
| Gross operating margin | 9900 | €64,787 | - | -€64,787 | |
| Operating profit (loss) | 9901 | €50,031 | €50,243 | +€212 | +0.4% |
| Financial income | 75/76B | €25,496 | €48,338 | +€22,842 | +89.6% |
| Recurring financial income | 75 | €25,496 | €48,338 | +€22,842 | +89.6% |
| Income from current assets | 751 | - | €48,338 | +€48,338 | |
| Financial charges | 65/66B | €1,272 | €1,487 | +€215 | +16.9% |
| Recurring financial charges | 65 | €1,272 | €1,487 | +€215 | +16.9% |
| Other financial charges | 652/9 | - | €1,487 | +€1,487 | |
| Profit (loss) for the period before taxes | 9903 | €74,255 | €97,094 | +€22,840 | +30.8% |
| Income taxes | 67/77 | €17,103 | €39,117 | +€22,014 | +129% |
| Taxes | 670/3 | - | €39,117 | +€39,117 | |
| Profit (loss) for the period | 9904 | €57,152 | €57,978 | +€825 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,152 | €57,978 | +€825 | +1.4% |
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 13 October 2026 via checked.be.