ABClimate: 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.
ABClimate
Largest movements
- Receivables within one year -€35,177
down €35,177 (-92.0%), from €38,233 to €3,056
of which Other amounts receivable: -€35,041
- Profit (loss) carried forward -€145,331
no longer reported in 2025 (was €145,331)
- Other debts +€142,916
up €142,916 (+1143.3%), from €12,500 to €155,416
- Tax, wage and social debts -€30,409
down €30,409 (-69.0%), from €44,051 to €13,642
of which Taxes: -€33,909
- Gross operating margin -€10,713
down €10,713 (-11.5%), from €93,426 to €82,713
- Taxes -€1,991
down €1,991 (-10.5%), from €18,935 to €16,944
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 | €204,545 | €170,723 | -€33,822 | -16.5% |
| Fixed assets | 21/28 | €84 | €84 | = | 0.0% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €204,461 | €170,638 | -€33,822 | -16.5% |
| Amounts receivable within one year | 40/41 | €38,233 | €3,056 | -€35,177 | -92.0% |
| Trade receivables | 40 | €136 | - | -€136 | |
| Other amounts receivable | 41 | €38,097 | €3,056 | -€35,041 | -92.0% |
| Cash at bank and in hand | 54/58 | €166,228 | €167,582 | +€1,354 | +0.8% |
| Total equity and liabilities | 10/49 | €204,545 | €170,723 | -€33,822 | -16.5% |
| Equity | 10/15 | €146,331 | €1,000 | -€145,331 | -99.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,331 | - | -€145,331 | |
| Amounts payable | 17/49 | €58,214 | €169,723 | +€111,509 | +191.5% |
| Amounts payable within one year | 42/48 | €58,214 | €169,723 | +€111,509 | +191.5% |
| Trade debts | 44 | €1,663 | €665 | -€998 | -60.0% |
| Suppliers | 440/4 | €1,663 | €665 | -€998 | -60.0% |
| Taxes, remuneration and social security | 45 | €44,051 | €13,642 | -€30,409 | -69.0% |
| Taxes | 450/3 | €44,051 | €10,142 | -€33,909 | -77.0% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €12,500 | €155,416 | +€142,916 | +1143.3% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €93,426 | €82,713 | -€10,713 | -11.5% |
| Operating profit (loss) | 9901 | €93,426 | €82,648 | -€10,779 | -11.5% |
| Financial income | 75/76B | €136 | - | -€136 | |
| Recurring financial income | 75 | €136 | - | -€136 | |
| Financial charges | 65/66B | €75 | €60 | -€15 | -19.8% |
| Recurring financial charges | 65 | €75 | €60 | -€15 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €93,487 | €82,588 | -€10,900 | -11.7% |
| Income taxes | 67/77 | €18,935 | €16,944 | -€1,991 | -10.5% |
| Profit (loss) for the period | 9904 | €74,553 | €65,644 | -€8,909 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,553 | €65,644 | -€8,909 | -11.9% |
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 10 October 2026 via checked.be.