ADR CLIM: 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.
ADR CLIM
Largest movements
- Cash +€8,947
up €8,947 (+61.0%), from €14,661 to €23,608
mainly Net result for the year (+€16,949) and Depreciation (+€5,609)
- Tangible fixed assets +€4,035
up €4,035 (+19.8%), from €20,348 to €24,382
of which Land and buildings: +€9,596
- Receivables within one year +€1,295
up €1,295 (+23.0%), from €5,629 to €6,923
of which Trade receivables: +€5,335
- Profit (loss) carried forward +€16,949
up €16,949 (+70.4%), from €24,061 to €41,010
- Trade debts -€1,997
down €1,997 (-63.2%), from €3,159 to €1,162
- Other debts -€1,202
down €1,202 (-11.9%), from €10,133 to €8,931
- Gross operating margin +€17,350
up €17,350 (+151%), from €11,504 to €28,854
- Taxes +€4,672
up €4,672 (+547%), from €854 to €5,527
- Depreciation +€1,014
up €1,014 (+22.1%), from €4,595 to €5,609
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 | €40,637 | €54,914 | +€14,276 | +35.1% |
| Fixed assets | 21/28 | €20,348 | €24,382 | +€4,035 | +19.8% |
| Tangible fixed assets | 22/27 | €20,348 | €24,382 | +€4,035 | +19.8% |
| Land and buildings | 22 | - | €9,596 | +€9,596 | |
| Plant, machinery and equipment | 23 | €1,280 | €237 | -€1,043 | -81.5% |
| Furniture and vehicles | 24 | €19,068 | €14,549 | -€4,519 | -23.7% |
| Current assets | 29/58 | €20,290 | €30,531 | +€10,242 | +50.5% |
| Amounts receivable within one year | 40/41 | €5,629 | €6,923 | +€1,295 | +23.0% |
| Trade receivables | 40 | - | €5,335 | +€5,335 | |
| Other amounts receivable | 41 | €5,629 | €1,589 | -€4,040 | -71.8% |
| Cash at bank and in hand | 54/58 | €14,661 | €23,608 | +€8,947 | +61.0% |
| Total equity and liabilities | 10/49 | €40,637 | €54,914 | +€14,276 | +35.1% |
| Equity | 10/15 | €27,061 | €44,010 | +€16,949 | +62.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,061 | €41,010 | +€16,949 | +70.4% |
| Amounts payable | 17/49 | €13,576 | €10,903 | -€2,673 | -19.7% |
| Amounts payable within one year | 42/48 | €13,576 | €10,903 | -€2,673 | -19.7% |
| Trade debts | 44 | €3,159 | €1,162 | -€1,997 | -63.2% |
| Suppliers | 440/4 | €3,159 | €1,162 | -€1,997 | -63.2% |
| Taxes, remuneration and social security | 45 | €284 | €811 | +€527 | +185% |
| Taxes | 450/3 | €284 | €811 | +€527 | +185% |
| Other amounts payable | 47/48 | €10,133 | €8,931 | -€1,202 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,595 | €5,609 | +€1,014 | +22.1% |
| Other operating charges | 640/8 | €973 | €750 | -€222 | -22.9% |
| Non-recurring operating charges | 66A | €1,244 | - | -€1,244 | |
| Gross operating margin | 9900 | €11,504 | €28,854 | +€17,350 | +151% |
| Operating profit (loss) | 9901 | €4,692 | €22,495 | +€17,803 | +379% |
| Financial income | 75/76B | €128 | €37 | -€91 | -70.7% |
| Recurring financial income | 75 | €128 | €37 | -€91 | -70.7% |
| Financial charges | 65/66B | €89 | €57 | -€32 | -36.2% |
| Recurring financial charges | 65 | €89 | €57 | -€32 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €4,731 | €22,476 | +€17,745 | +375% |
| Income taxes | 67/77 | €854 | €5,527 | +€4,672 | +547% |
| Profit (loss) for the period | 9904 | €3,877 | €16,949 | +€13,072 | +337% |
| Profit (loss) for the period to be appropriated | 9905 | €3,877 | €16,949 | +€13,072 | +337% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.