BELKLIMA: 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.
BELKLIMA
Largest movements
- Cash -€4,369
down €4,369 (-3.5%), from €123,246 to €118,878
mainly Net result for the year (-€4,453) and Trade debts (-€147)
- Profit (loss) carried forward -€4,453
down €4,453 (-1.6%), from -€285,595 to -€290,048
- Gross operating margin -€1,419
down €1,419 (-65.9%), from -€2,154 to -€3,574
- Other operating charges +€76
up €76 (+13.2%), from €576 to €652
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 | €123,576 | €118,976 | -€4,599 | -3.7% |
| Current assets | 29/58 | €123,576 | €118,976 | -€4,599 | -3.7% |
| Amounts receivable within one year | 40/41 | €329 | €99 | -€231 | -70.0% |
| Other amounts receivable | 41 | €329 | €99 | -€231 | -70.0% |
| Cash at bank and in hand | 54/58 | €123,246 | €118,878 | -€4,369 | -3.5% |
| Total equity and liabilities | 10/49 | €123,576 | €118,976 | -€4,599 | -3.7% |
| Equity | 10/15 | €123,429 | €118,976 | -€4,453 | -3.6% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Capital | 10 | €371,840 | €371,840 | = | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | = | 0.0% |
| Reserves | 13 | €37,184 | €37,184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,184 | €37,184 | = | 0.0% |
| Legal reserve | 130 | €37,184 | €37,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€285,595 | -€290,048 | -€4,453 | -1.6% |
| Amounts payable | 17/49 | €147 | - | -€147 | |
| Amounts payable within one year | 42/48 | €147 | - | -€147 | |
| Trade debts | 44 | €147 | - | -€147 | |
| Suppliers | 440/4 | €147 | - | -€147 | |
| Other operating charges | 640/8 | €576 | €652 | +€76 | +13.2% |
| Gross operating margin | 9900 | -€2,154 | -€3,574 | -€1,419 | -65.9% |
| Operating profit (loss) | 9901 | -€2,730 | -€4,226 | -€1,495 | -54.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €229 | €227 | -€2 | -0.9% |
| Recurring financial charges | 65 | €229 | €227 | -€2 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,959 | -€4,453 | -€1,494 | -50.5% |
| Profit (loss) for the period | 9904 | -€2,959 | -€4,453 | -€1,494 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,959 | -€4,453 | -€1,494 | -50.5% |
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.