CLIM-ECO: 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.
CLIM-ECO
Largest movements
- Receivables within one year -€93,928
down €93,928 (-30.3%), from €309,501 to €215,574
of which Other amounts receivable: -€87,765
- Current investments +€72,270
new in 2024: €72,270
- Stocks and contracts -€45,000
down €45,000 (-81.8%), from €55,000 to €10,000
- Cash +€36,468
up €36,468 (+2,209%), from €1,651 to €38,119
mainly Receivables within one year (+€93,928) and Stocks and contracts (+€45,000)
- Tangible fixed assets -€20,681
down €20,681 (-25.4%), from €81,540 to €60,859
of which Furniture and vehicles: -€10,495
- Advances received -€19,529
no longer reported in 2024 (was €19,529)
- Tax, wage and social debts -€17,958
down €17,958 (-66.3%), from €27,104 to €9,146
of which Taxes: -€9,757
- Turnover +€228,617
new in 2024: €228,617
- Purchases and services +€192,035
new in 2024: €192,035
- Gross operating margin -€36,799
down €36,799 (-50.1%), from €73,382 to €36,583
- Staff costs -€15,270
down €15,270 (-41.9%), from €36,481 to €21,211
- Taxes -€8,995
down €8,995, from €3,927 to -€5,068
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.
Derived cash bridge
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 | €448,834 | €401,411 | -€47,423 | -10.6% |
| Fixed assets | 21/28 | €82,682 | €62,001 | -€20,681 | -25.0% |
| Tangible fixed assets | 22/27 | €81,540 | €60,859 | -€20,681 | -25.4% |
| Land and buildings | 22 | €63,525 | €53,625 | -€9,900 | -15.6% |
| Plant, machinery and equipment | 23 | €632 | €345 | -€287 | -45.3% |
| Furniture and vehicles | 24 | €17,383 | €6,889 | -€10,495 | -60.4% |
| Financial fixed assets | 28 | €1,141 | €1,141 | = | 0.0% |
| Current assets | 29/58 | €366,152 | €339,411 | -€26,742 | -7.3% |
| Stocks and contracts in progress | 3 | €55,000 | €10,000 | -€45,000 | -81.8% |
| Stocks | 30/36 | €55,000 | €10,000 | -€45,000 | -81.8% |
| Amounts receivable within one year | 40/41 | €309,501 | €215,574 | -€93,928 | -30.3% |
| Trade receivables | 40 | €221,737 | €215,574 | -€6,163 | -2.8% |
| Other amounts receivable | 41 | €87,765 | - | -€87,765 | |
| Current investments | 50/53 | - | €72,270 | +€72,270 | |
| Cash at bank and in hand | 54/58 | €1,651 | €38,119 | +€36,468 | +2,209% |
| Deferred charges and accrued income | 490/1 | - | €3,448 | +€3,448 | |
| Total equity and liabilities | 10/49 | €448,834 | €401,411 | -€47,423 | -10.6% |
| Equity | 10/15 | €214,306 | €212,268 | -€2,038 | -1.0% |
| Contributions | 10/11 | €49,400 | €49,400 | = | 0.0% |
| Contributions outside capital | 11 | €49,400 | - | -€49,400 | |
| Other | 1109/19 | €49,400 | - | -€49,400 | |
| Reserves | 13 | €4,531 | €4,531 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,531 | €4,531 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,531 | €4,531 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,375 | €158,337 | -€2,038 | -1.3% |
| Amounts payable | 17/49 | €234,528 | €189,143 | -€45,385 | -19.4% |
| Amounts payable after more than one year | 17 | €66,766 | €62,680 | -€4,087 | -6.1% |
| Financial debts | 170/4 | €66,766 | €62,680 | -€4,087 | -6.1% |
| Amounts payable within one year | 42/48 | €167,762 | €126,464 | -€41,298 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €3,900 | €4,010 | +€110 | +2.8% |
| Trade debts | 44 | €117,229 | €113,308 | -€3,921 | -3.3% |
| Suppliers | 440/4 | €117,229 | €113,308 | -€3,921 | -3.3% |
| Advances received on contracts in progress | 46 | €19,529 | - | -€19,529 | |
| Taxes, remuneration and social security | 45 | €27,104 | €9,146 | -€17,958 | -66.3% |
| Taxes | 450/3 | €16,037 | €6,280 | -€9,757 | -60.8% |
| Remuneration and social security | 454/9 | €11,067 | €2,867 | -€8,201 | -74.1% |
| Turnover | 70 | - | €228,617 | +€228,617 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €192,035 | +€192,035 | |
| Remuneration, social security and pensions | 62 | €36,481 | €21,211 | -€15,270 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,455 | €23,361 | +€2,906 | +14.2% |
| Other operating charges | 640/8 | €3,053 | €6,438 | +€3,385 | +111% |
| Gross operating margin | 9900 | €73,382 | €36,583 | -€36,799 | -50.1% |
| Operating profit (loss) | 9901 | €13,393 | -€14,427 | -€27,820 | |
| Financial income | 75/76B | €2,958 | €10,709 | +€7,750 | +262% |
| Recurring financial income | 75 | €1,588 | €3,095 | +€1,508 | +95.0% |
| Non-recurring financial income | 76B | €1,371 | €7,613 | +€6,243 | +455% |
| Financial charges | 65/66B | €4,526 | €3,388 | -€1,138 | -25.1% |
| Recurring financial charges | 65 | €4,526 | €3,388 | -€1,138 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €11,826 | -€7,106 | -€18,932 | |
| Income taxes | 67/77 | €3,927 | -€5,068 | -€8,995 | |
| Profit (loss) for the period | 9904 | €7,899 | -€2,038 | -€9,937 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,899 | -€2,038 | -€9,937 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.