A.S.D. CLIMBING: 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.S.D. CLIMBING
Largest movements
- Receivables within one year -€9,940
down €9,940 (-8.8%), from €113,221 to €103,281
of which Trade receivables: -€6,675
- Cash -€4,684
down €4,684 (-88.9%), from €5,268 to €584
mainly Trade debts (-€18,542) and Net result for the year (-€1,617)
- Trade debts -€18,542
down €18,542 (-14.8%), from €125,364 to €106,822
- Other debts +€5,429
new in 2025: €5,429
- Profit (loss) carried forward -€1,617
down €1,617 (-8.8%), from -€18,351 to -€19,968
- Gross operating margin +€26,285
up €26,285, from -€24,276 to €2,009
- Other operating charges +€1,205
up €1,205 (+53.2%), from €2,267 to €3,472
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 | €120,056 | €105,407 | -€14,649 | -12.2% |
| Fixed assets | 21/28 | €1,497 | €1,505 | +€8 | +0.5% |
| Financial fixed assets | 28 | €1,497 | €1,505 | +€8 | +0.5% |
| Current assets | 29/58 | €118,559 | €103,902 | -€14,657 | -12.4% |
| Amounts receivable within one year | 40/41 | €113,221 | €103,281 | -€9,940 | -8.8% |
| Trade receivables | 40 | €107,473 | €100,798 | -€6,675 | -6.2% |
| Other amounts receivable | 41 | €5,748 | €2,483 | -€3,265 | -56.8% |
| Cash at bank and in hand | 54/58 | €5,268 | €584 | -€4,684 | -88.9% |
| Deferred charges and accrued income | 490/1 | €70 | €37 | -€33 | -47.1% |
| Total equity and liabilities | 10/49 | €120,056 | €105,407 | -€14,649 | -12.2% |
| Equity | 10/15 | -€5,308 | -€6,925 | -€1,617 | -30.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €643 | €643 | = | 0.0% |
| Non-distributable reserves | 130/1 | €643 | €643 | = | 0.0% |
| Reserves not available under the articles | 1311 | €643 | €643 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,351 | -€19,968 | -€1,617 | -8.8% |
| Amounts payable | 17/49 | €125,364 | €112,332 | -€13,032 | -10.4% |
| Amounts payable within one year | 42/48 | €125,364 | €112,332 | -€13,032 | -10.4% |
| Trade debts | 44 | €125,364 | €106,822 | -€18,542 | -14.8% |
| Suppliers | 440/4 | €125,364 | €106,822 | -€18,542 | -14.8% |
| Taxes, remuneration and social security | 45 | - | €81 | +€81 | |
| Taxes | 450/3 | - | €81 | +€81 | |
| Other amounts payable | 47/48 | - | €5,429 | +€5,429 | |
| Other operating charges | 640/8 | €2,267 | €3,472 | +€1,205 | +53.2% |
| Gross operating margin | 9900 | -€24,276 | €2,009 | +€26,285 | |
| Operating profit (loss) | 9901 | -€26,543 | -€1,463 | +€25,080 | +94.5% |
| Financial income | 75/76B | €4 | €11 | +€7 | +175% |
| Recurring financial income | 75 | €4 | €11 | +€7 | +175% |
| Financial charges | 65/66B | €188 | €165 | -€23 | -12.2% |
| Recurring financial charges | 65 | €188 | €165 | -€23 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,727 | -€1,617 | +€25,110 | +93.9% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€26,728 | -€1,617 | +€25,111 | +94.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,728 | -€1,617 | +€25,111 | +94.0% |
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 31 October 2026 via checked.be.