B Clima: what changed
B Clima
Largest movements
- Receivables within one year +€51,236
up €51,236 (+159%), from €32,300 to €83,536
of which Trade receivables: +€49,256
- Tangible fixed assets +€32,550
up €32,550 (+139%), from €23,371 to €55,921
of which Furniture and vehicles: +€33,914
- Cash +€17,219
up €17,219 (+26.2%), from €65,644 to €82,863
mainly Net result for the year (+€77,751) and Trade debts (+€13,417)
- Stocks and contracts -€6,232
down €6,232 (-29.2%), from €21,357 to €15,125
- Profit (loss) carried forward +€77,751
up €77,751 (+148%), from €52,701 to €130,452
- Trade debts +€13,417
new in 2025: €13,417
- Tax, wage and social debts +€5,181
up €5,181 (+20,723%), from €25 to €5,206
of which Remuneration and social security: +€5,000
- Gross operating margin +€45,917
up €45,917 (+64.8%), from €70,837 to €116,754
- Taxes +€11,971
up €11,971 (+90.8%), from €13,185 to €25,156
- Depreciation +€7,903
up €7,903 (+148%), from €5,329 to €13,232
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,672 | €239,153 | +€96,481 | +67.6% |
| Fixed assets | 21/28 | €23,371 | €55,921 | +€32,550 | +139% |
| Tangible fixed assets | 22/27 | €23,371 | €55,921 | +€32,550 | +139% |
| Plant, machinery and equipment | 23 | €15,373 | €14,009 | -€1,364 | -8.9% |
| Furniture and vehicles | 24 | €7,998 | €41,912 | +€33,914 | +424% |
| Current assets | 29/58 | €119,301 | €183,232 | +€63,931 | +53.6% |
| Stocks and contracts in progress | 3 | €21,357 | €15,125 | -€6,232 | -29.2% |
| Stocks | 30/36 | €21,357 | €15,125 | -€6,232 | -29.2% |
| Amounts receivable within one year | 40/41 | €32,300 | €83,536 | +€51,236 | +159% |
| Trade receivables | 40 | €18,206 | €67,462 | +€49,256 | +271% |
| Other amounts receivable | 41 | €14,094 | €16,075 | +€1,981 | +14.1% |
| Cash at bank and in hand | 54/58 | €65,644 | €82,863 | +€17,219 | +26.2% |
| Deferred charges and accrued income | 490/1 | - | €1,708 | +€1,708 | |
| Total equity and liabilities | 10/49 | €142,672 | €239,153 | +€96,481 | +67.6% |
| Equity | 10/15 | €142,425 | €220,176 | +€77,751 | +54.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €79,724 | €79,724 | -€0 | 0.0% |
| Distributable reserves | 133 | €79,724 | €79,724 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €52,701 | €130,452 | +€77,751 | +148% |
| Amounts payable | 17/49 | €247 | €18,978 | +€18,731 | +7,583% |
| Amounts payable within one year | 42/48 | €25 | €18,978 | +€18,953 | +75,811% |
| Trade debts | 44 | - | €13,417 | +€13,417 | |
| Suppliers | 440/4 | - | €13,417 | +€13,417 | |
| Taxes, remuneration and social security | 45 | €25 | €5,206 | +€5,181 | +20,723% |
| Taxes | 450/3 | €25 | €206 | +€181 | +723% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | - | €355 | +€355 | |
| Accrued charges and deferred income | 492/3 | €222 | - | -€222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,329 | €13,232 | +€7,903 | +148% |
| Other operating charges | 640/8 | €393 | €1,170 | +€777 | +198% |
| Gross operating margin | 9900 | €70,837 | €116,754 | +€45,917 | +64.8% |
| Operating profit (loss) | 9901 | €65,115 | €102,352 | +€37,237 | +57.2% |
| Financial income | 75/76B | €855 | €616 | -€239 | -28.0% |
| Recurring financial income | 75 | €855 | €616 | -€239 | -28.0% |
| Financial charges | 65/66B | €84 | €61 | -€23 | -27.6% |
| Recurring financial charges | 65 | €84 | €61 | -€23 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €65,886 | €102,907 | +€37,021 | +56.2% |
| Income taxes | 67/77 | €13,185 | €25,156 | +€11,971 | +90.8% |
| Profit (loss) for the period | 9904 | €52,701 | €77,751 | +€25,050 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,701 | €77,751 | +€25,050 | +47.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.