CLIM CONSTRUCT: 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.
CLIM CONSTRUCT
Largest movements
- Receivables within one year +€6,138
up €6,138 (+15.5%), from €39,515 to €45,653
of which Other amounts receivable: +€4,706
- Cash -€1,867
down €1,867 (-44.5%), from €4,193 to €2,327
mainly Receivables within one year (-€6,138) and Investment in fixed assets (net) (-€4,117)
- Tangible fixed assets +€1,421
up €1,421 (+85.3%), from €1,667 to €3,088
- Profit (loss) carried forward +€9,719
up €9,719 (+39.8%), from €24,407 to €34,126
- Trade debts -€3,524
down €3,524 (-32.9%), from €10,721 to €7,198
of which Suppliers: -€5,324
- Tax, wage and social debts -€1,482
down €1,482 (-23.0%), from €6,437 to €4,955
of which Remuneration and social security: -€3,380
- Other debts +€780
up €780, from €0 to €780
- Turnover -€78,476
down €78,476 (-41.5%), from €188,884 to €110,408
- Purchases and services -€76,297
down €76,297 (-45.5%), from €167,590 to €91,293
- Gross operating margin -€2,180
down €2,180 (-10.2%), from €21,295 to €19,115
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.
Cash bridge derived
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 | €45,565 | €51,067 | +€5,502 | +12.1% |
| Fixed assets | 21/28 | €1,667 | €3,088 | +€1,421 | +85.3% |
| Tangible fixed assets | 22/27 | €1,667 | €3,088 | +€1,421 | +85.3% |
| Furniture and vehicles | 24 | €1,667 | €3,088 | +€1,421 | +85.3% |
| Current assets | 29/58 | €43,898 | €47,979 | +€4,081 | +9.3% |
| Amounts receivable within one year | 40/41 | €39,515 | €45,653 | +€6,138 | +15.5% |
| Trade receivables | 40 | €8,260 | €9,692 | +€1,432 | +17.3% |
| Other amounts receivable | 41 | €31,255 | €35,960 | +€4,706 | +15.1% |
| Cash at bank and in hand | 54/58 | €4,193 | €2,327 | -€1,867 | -44.5% |
| Deferred charges and accrued income | 490/1 | €190 | - | -€190 | |
| Total equity and liabilities | 10/49 | €45,565 | €51,067 | +€5,502 | +12.1% |
| Equity | 10/15 | €28,407 | €38,126 | +€9,719 | +34.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,407 | €34,126 | +€9,719 | +39.8% |
| Amounts payable | 17/49 | €17,158 | €12,942 | -€4,217 | -24.6% |
| Amounts payable within one year | 42/48 | €17,158 | €12,942 | -€4,217 | -24.6% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €10,721 | €7,198 | -€3,524 | -32.9% |
| Suppliers | 440/4 | €10,721 | €5,398 | -€5,324 | -49.7% |
| Bills of exchange payable | 441 | €0 | €1,800 | +€1,800 | |
| Taxes, remuneration and social security | 45 | €6,437 | €4,955 | -€1,482 | -23.0% |
| Taxes | 450/3 | €3,057 | €4,955 | +€1,898 | +62.1% |
| Remuneration and social security | 454/9 | €3,380 | €0 | -€3,380 | -100.0% |
| Other amounts payable | 47/48 | €0 | €780 | +€780 | |
| Turnover | 70 | €188,884 | €110,408 | -€78,476 | -41.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €167,590 | €91,293 | -€76,297 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €2,696 | +€196 | +7.8% |
| Other operating charges | 640/8 | €749 | €1,979 | +€1,229 | +164.0% |
| Gross operating margin | 9900 | €21,295 | €19,115 | -€2,180 | -10.2% |
| Operating profit (loss) | 9901 | €18,045 | €14,440 | -€3,605 | -20.0% |
| Financial income | 75/76B | €120 | €672 | +€552 | +461.1% |
| Recurring financial income | 75 | €120 | €672 | +€552 | +461.1% |
| Financial charges | 65/66B | €3,583 | €2,509 | -€1,074 | -30.0% |
| Recurring financial charges | 65 | €3,583 | €2,509 | -€1,074 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €14,582 | €12,603 | -€1,979 | -13.6% |
| Income taxes | 67/77 | €3,057 | €2,884 | -€173 | -5.7% |
| Profit (loss) for the period | 9904 | €11,525 | €9,719 | -€1,806 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,525 | €9,719 | -€1,806 | -15.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.