Aclimo: 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.
Aclimo
Largest movements
- Tangible fixed assets -€1,136
down €1,136 (-30.0%), from €3,787 to €2,651
- Cash +€457
up €457 (+56.6%), from €807 to €1,264
mainly Depreciation (+€1,136) and Receivables after one year (+€258)
- Receivables after one year -€258
down €258 (-18.8%), from €1,374 to €1,116
- Profit (loss) carried forward -€937
down €937 (-1.6%), from -€57,527 to -€58,464
- Gross operating margin +€2,969
up €2,969, from -€2,734 to €235
- Turnover +€1,240
new in 2025: €1,240
- Purchases and services +€1,005
new in 2025: €1,005
- Financial income -€487
no longer reported in 2025 (was €487)
of which Financial income: -€487
- Depreciation +€379
up €379 (+50.0%), from €757 to €1,136
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 | €5,967 | €5,030 | -€937 | -15.7% |
| Fixed assets | 21/28 | €3,787 | €2,651 | -€1,136 | -30.0% |
| Tangible fixed assets | 22/27 | €3,787 | €2,651 | -€1,136 | -30.0% |
| Plant, machinery and equipment | 23 | €3,787 | €2,651 | -€1,136 | -30.0% |
| Current assets | 29/58 | €2,181 | €2,380 | +€199 | +9.1% |
| Amounts receivable after more than one year | 29 | €1,374 | €1,116 | -€258 | -18.8% |
| Trade receivables | 290 | €1,374 | €1,116 | -€258 | -18.8% |
| Cash at bank and in hand | 54/58 | €807 | €1,264 | +€457 | +56.6% |
| Total equity and liabilities | 10/49 | €5,967 | €5,030 | -€937 | -15.7% |
| Equity | 10/15 | -€37,851 | -€38,788 | -€937 | -2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,084 | €1,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,084 | €1,084 | = | 0.0% |
| Other | 1319 | €1,084 | €1,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,527 | -€58,464 | -€937 | -1.6% |
| Amounts payable | 17/49 | €43,819 | €43,819 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,819 | €43,819 | = | 0.0% |
| Other amounts payable | 47/48 | €43,819 | €43,819 | = | 0.0% |
| Turnover | 70 | - | €1,240 | +€1,240 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,005 | +€1,005 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €757 | €1,136 | +€379 | +50.0% |
| Gross operating margin | 9900 | -€2,734 | €235 | +€2,969 | |
| Operating profit (loss) | 9901 | -€3,491 | -€901 | +€2,590 | +74.2% |
| Financial income | 75/76B | €487 | - | -€487 | |
| Recurring financial income | 75 | €487 | - | -€487 | |
| Non-recurring financial income | 76B | €487 | - | -€487 | |
| Financial charges | 65/66B | €86 | €36 | -€50 | -58.2% |
| Recurring financial charges | 65 | €36 | €36 | = | 0.0% |
| Non-recurring financial charges | 66B | €50 | - | -€50 | |
| Profit (loss) for the period before taxes | 9903 | -€3,090 | -€937 | +€2,153 | +69.7% |
| Profit (loss) for the period | 9904 | -€3,090 | -€937 | +€2,153 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,090 | -€937 | +€2,153 | +69.7% |
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 15 October 2026 via checked.be.