CDM CLIMA: what changed
Two fiscal 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.
CDM CLIMA
Largest movements
- Receivables within one year -€4,661
down €4,661 (-49.3%), from €9,450 to €4,788
of which Other amounts receivable: -€3,777
- Tangible fixed assets -€844
no longer reported in 2024 (was €844)
- Cash -€830
no longer reported in 2024 (was €830)
mainly Net result for the year (-€5,768) and Current portion of long-term debt (-€2,917)
- Profit (loss) carried forward -€5,768
down €5,768 (-129.6%), from -€4,452 to -€10,221
- Tax, wage and social debts +€3,608
up €3,608 (+27107.7%), from €13 to €3,621
- Current portion of long-term debt -€2,917
no longer reported in 2024 (was €2,917)
- Trade debts -€719
down €719 (-22.5%), from €3,193 to €2,474
- Other debts -€539
down €539 (-51.2%), from €1,053 to €514
- Gross operating margin -€2,434
down €2,434 (-128.8%), from -€1,890 to -€4,324
- Other operating charges -€754
no longer reported in 2024 (was €754)
- Taxes -€610
no longer reported in 2024 (was €610)
- Staff costs -€386
no longer reported in 2024 (was €386)
- Depreciation -€300
no longer reported in 2024 (was €300)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,124 | €4,788 | -€6,335 | -57.0% |
| Fixed assets | 21/28 | €844 | - | -€844 | |
| Tangible fixed assets | 22/27 | €844 | - | -€844 | |
| Furniture and vehicles | 24 | €844 | - | -€844 | |
| Current assets | 29/58 | €10,280 | €4,788 | -€5,492 | -53.4% |
| Amounts receivable within one year | 40/41 | €9,450 | €4,788 | -€4,661 | -49.3% |
| Trade receivables | 40 | €884 | - | -€884 | |
| Other amounts receivable | 41 | €8,566 | €4,788 | -€3,777 | -44.1% |
| Cash at bank and in hand | 54/58 | €830 | - | -€830 | |
| Total equity and liabilities | 10/49 | €11,124 | €4,788 | -€6,335 | -57.0% |
| Equity | 10/15 | €3,948 | -€1,820 | -€5,768 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €5,900 | €5,900 | = | 0.0% |
| Distributable reserves | 133 | €5,900 | €5,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,452 | -€10,221 | -€5,768 | -129.6% |
| Amounts payable | 17/49 | €7,176 | €6,609 | -€567 | -7.9% |
| Amounts payable within one year | 42/48 | €7,176 | €6,609 | -€567 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €2,917 | - | -€2,917 | |
| Trade debts | 44 | €3,193 | €2,474 | -€719 | -22.5% |
| Suppliers | 440/4 | €3,193 | €2,474 | -€719 | -22.5% |
| Taxes, remuneration and social security | 45 | €13 | €3,621 | +€3,608 | +27107.7% |
| Taxes | 450/3 | €13 | €3,621 | +€3,608 | +27107.7% |
| Other amounts payable | 47/48 | €1,053 | €514 | -€539 | -51.2% |
| Remuneration, social security and pensions | 62 | €386 | - | -€386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | - | -€300 | |
| Other operating charges | 640/8 | €754 | - | -€754 | |
| Non-recurring operating charges | 66A | - | €844 | +€844 | |
| Gross operating margin | 9900 | -€1,890 | -€4,324 | -€2,434 | -128.8% |
| Operating profit (loss) | 9901 | -€3,330 | -€5,167 | -€1,837 | -55.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €512 | €601 | +€89 | +17.3% |
| Recurring financial charges | 65 | €512 | €601 | +€89 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,842 | -€5,768 | -€1,926 | -50.1% |
| Income taxes | 67/77 | €610 | - | -€610 | |
| Profit (loss) for the period | 9904 | -€4,452 | -€5,768 | -€1,316 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,452 | -€5,768 | -€1,316 | -29.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.