A-CLIMAT: 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.
A-CLIMAT
Largest movements
- Receivables within one year -€4,570
down €4,570 (-17.0%), from €26,837 to €22,268
of which Other amounts receivable: -€4,816
- Tangible fixed assets -€4,004
down €4,004 (-16.0%), from €25,080 to €21,076
of which Furniture and vehicles: -€6,270
- Cash -€634
down €634 (-95.2%), from €666 to €32
mainly Debts after one year (-€6,257) and Investment in fixed assets (net) (-€3,036)
- Debts after one year -€6,257
down €6,257 (-24.1%), from €25,997 to €19,740
- Reserves -€2,960
down €2,960 (-30.2%), from €9,810 to €6,850
- Staff costs +€2,099
new in 2025: €2,099
- Financial income +€1,018
up €1,018 (+545%), from €187 to €1,205
- Gross operating margin +€1,017
up €1,017 (+17.6%), from €5,768 to €6,785
- Depreciation +€771
up €771 (+12.3%), from €6,270 to €7,041
- Financial charges +€360
up €360 (+38.1%), from €944 to €1,303
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.
Derived cash bridge
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 | €53,006 | €43,797 | -€9,208 | -17.4% |
| Fixed assets | 21/28 | €25,502 | €21,498 | -€4,004 | -15.7% |
| Tangible fixed assets | 22/27 | €25,080 | €21,076 | -€4,004 | -16.0% |
| Plant, machinery and equipment | 23 | - | €2,266 | +€2,266 | |
| Furniture and vehicles | 24 | €25,080 | €18,810 | -€6,270 | -25.0% |
| Financial fixed assets | 28 | €422 | €422 | = | 0.0% |
| Current assets | 29/58 | €27,504 | €22,300 | -€5,204 | -18.9% |
| Amounts receivable within one year | 40/41 | €26,837 | €22,268 | -€4,570 | -17.0% |
| Trade receivables | 40 | €380 | €627 | +€247 | +64.9% |
| Other amounts receivable | 41 | €26,457 | €21,641 | -€4,816 | -18.2% |
| Cash at bank and in hand | 54/58 | €666 | €32 | -€634 | -95.2% |
| Total equity and liabilities | 10/49 | €53,006 | €43,797 | -€9,208 | -17.4% |
| Equity | 10/15 | €16,010 | €13,050 | -€2,960 | -18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,810 | €6,850 | -€2,960 | -30.2% |
| Distributable reserves | 133 | €9,810 | €6,850 | -€2,960 | -30.2% |
| Amounts payable | 17/49 | €36,996 | €30,748 | -€6,249 | -16.9% |
| Amounts payable after more than one year | 17 | €25,997 | €19,740 | -€6,257 | -24.1% |
| Financial debts | 170/4 | €25,997 | €19,740 | -€6,257 | -24.1% |
| Amounts payable within one year | 42/48 | €10,999 | €11,008 | +€8 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €6,013 | €6,257 | +€244 | +4.1% |
| Trade debts | 44 | €1,881 | €1,594 | -€288 | -15.3% |
| Suppliers | 440/4 | €1,881 | €1,594 | -€288 | -15.3% |
| Taxes, remuneration and social security | 45 | €3,106 | €3,157 | +€52 | +1.7% |
| Taxes | 450/3 | €3,106 | - | -€3,106 | |
| Remuneration and social security | 454/9 | - | €3,157 | +€3,157 | |
| Remuneration, social security and pensions | 62 | - | €2,099 | +€2,099 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,270 | €7,041 | +€771 | +12.3% |
| Other operating charges | 640/8 | €757 | €507 | -€250 | -33.0% |
| Gross operating margin | 9900 | €5,768 | €6,785 | +€1,017 | +17.6% |
| Operating profit (loss) | 9901 | -€1,259 | -€2,862 | -€1,603 | -127% |
| Financial income | 75/76B | €187 | €1,205 | +€1,018 | +545% |
| Recurring financial income | 75 | €187 | €1,205 | +€1,018 | +545% |
| Financial charges | 65/66B | €944 | €1,303 | +€360 | +38.1% |
| Recurring financial charges | 65 | €944 | €1,303 | +€360 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,015 | -€2,960 | -€944 | -46.9% |
| Profit (loss) for the period | 9904 | -€2,015 | -€2,960 | -€944 | -46.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,015 | -€2,960 | -€944 | -46.9% |
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 17 October 2026 via checked.be.