A*CLIMATEC: what changed
Two fiscal 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*CLIMATEC
Largest movements
- Cash +€29,387
up €29,387 (+246.5%), from €11,919 to €41,306
mainly Net result for the year (+€38,179) and Trade debts (+€10,765)
- Receivables within one year +€18,706
up €18,706 (+465.1%), from €4,022 to €22,728
of which Trade receivables: +€18,163
- Tangible fixed assets -€764
down €764 (-52.2%), from €1,462 to €698
- Profit (loss) carried forward +€38,179
up €38,179 (+7444.2%), from €513 to €38,692
- Trade debts +€10,765
up €10,765 (+118.6%), from €9,076 to €19,841
- Contributions -€3,000
no longer reported in 2025 (was €3,000)
- Reserves +€3,000
new in 2025: €3,000
- Tax, wage and social debts -€1,476
no longer reported in 2025 (was €1,476)
- Gross operating margin +€38,789
up €38,789 (+5429.2%), from €714 to €39,504
- Depreciation +€698
up €698 (+1061.3%), from €66 to €764
- Other operating charges +€415
up €415 (+393.1%), from €106 to €520
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 | €17,404 | €64,732 | +€47,328 | +271.9% |
| Fixed assets | 21/28 | €1,462 | €698 | -€764 | -52.2% |
| Tangible fixed assets | 22/27 | €1,462 | €698 | -€764 | -52.2% |
| Furniture and vehicles | 24 | €1,462 | €698 | -€764 | -52.2% |
| Current assets | 29/58 | €15,941 | €64,034 | +€48,092 | +301.7% |
| Amounts receivable within one year | 40/41 | €4,022 | €22,728 | +€18,706 | +465.1% |
| Trade receivables | 40 | €2,951 | €21,114 | +€18,163 | +615.5% |
| Other amounts receivable | 41 | €1,071 | €1,614 | +€543 | +50.7% |
| Cash at bank and in hand | 54/58 | €11,919 | €41,306 | +€29,387 | +246.5% |
| Total equity and liabilities | 10/49 | €17,404 | €64,732 | +€47,328 | +271.9% |
| Equity | 10/15 | €3,513 | €41,692 | +€38,179 | +1086.8% |
| Contributions | 10/11 | €3,000 | - | -€3,000 | |
| Reserves | 13 | - | €3,000 | +€3,000 | |
| Non-distributable reserves | 130/1 | - | €3,000 | +€3,000 | |
| Reserves not available under the articles | 1311 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €513 | €38,692 | +€38,179 | +7444.2% |
| Amounts payable | 17/49 | €13,891 | €23,040 | +€9,149 | +65.9% |
| Amounts payable within one year | 42/48 | €13,891 | €23,040 | +€9,149 | +65.9% |
| Trade debts | 44 | €9,076 | €19,841 | +€10,765 | +118.6% |
| Suppliers | 440/4 | €9,076 | €19,841 | +€10,765 | +118.6% |
| Taxes, remuneration and social security | 45 | €1,476 | - | -€1,476 | |
| Taxes | 450/3 | €1,476 | - | -€1,476 | |
| Other amounts payable | 47/48 | €3,338 | €3,199 | -€139 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €764 | +€698 | +1061.3% |
| Other operating charges | 640/8 | €106 | €520 | +€415 | +393.1% |
| Gross operating margin | 9900 | €714 | €39,504 | +€38,789 | +5429.2% |
| Operating profit (loss) | 9901 | €543 | €38,219 | +€37,676 | +6936.5% |
| Financial charges | 65/66B | €30 | €40 | +€10 | +33.4% |
| Recurring financial charges | 65 | €30 | €40 | +€10 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €513 | €38,179 | +€37,666 | +7344.2% |
| Profit (loss) for the period | 9904 | €513 | €38,179 | +€37,666 | +7344.2% |
| Profit (loss) for the period to be appropriated | 9905 | €513 | €38,179 | +€37,666 | +7344.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.