For example, from the label of Uinta's Crooked Line Labyrinth Black Ale:
Flavors are enhanced when served cool, not frigid.
How does serving temperature affect the taste of beers? By "How?" I'm asking more about its effects on flavor, e.g. hoppiness, crispness, the aftertaste, etc. more so than the chemical process.* That is, what flavors become pronounced or dulled with the changing of temperature?
There's a question, What temperature should I serve my beer?, where an answerer states, for example, that letting darker beers warm up brings out new flavors—but what flavors? It doesn't seem to be the case that cooling kills all desirable flavors in general—for example for pilsners, lagers, and hefeweizens, "letting them get warm changes their flavor profile for the worse" (from the same answer).
* Knowing the chemical process, e.g. how certain elements or ingredients react or suspend differently according to temperature, would be very interesting indeed, but it seems difficult to find solid literature / knowledge on the subject.