CLIM HIGH - TECH: 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 HIGH - TECH
Largest movements
- Receivables within one year +€13,071
up €13,071 (+333.5%), from €3,920 to €16,991
of which Trade receivables: +€12,289
- Cash -€8,129
down €8,129 (-98.4%), from €8,258 to €130
mainly Receivables within one year (-€13,071) and Investment in fixed assets (net) (-€2,373)
- Tangible fixed assets +€2,006
up €2,006 (+742.7%), from €270 to €2,276
of which Furniture and vehicles: +€1,296
- Other debts +€3,906
up €3,906 (+20.6%), from €18,948 to €22,855
- Profit (loss) carried forward +€2,947
up €2,947 (+11.3%), from -€26,067 to -€23,120
- Gross operating margin +€11,935
up €11,935, from -€7,822 to €4,112
- Financial charges -€1,990
down €1,990 (-85.6%), from €2,323 to €334
- Depreciation -€1,345
down €1,345 (-78.6%), from €1,712 to €367
- Financial income -€277
down €277 (-99.0%), from €280 to €3
- Other operating charges +€83
up €83 (+21.6%), from €384 to €467
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 | €14,576 | €21,556 | +€6,980 | +47.9% |
| Fixed assets | 21/28 | €344 | €2,350 | +€2,006 | +582.3% |
| Tangible fixed assets | 22/27 | €270 | €2,276 | +€2,006 | +742.7% |
| Plant, machinery and equipment | 23 | €270 | €980 | +€710 | +262.8% |
| Furniture and vehicles | 24 | - | €1,296 | +€1,296 | |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €14,232 | €19,205 | +€4,974 | +34.9% |
| Amounts receivable within one year | 40/41 | €3,920 | €16,991 | +€13,071 | +333.5% |
| Trade receivables | 40 | €3,264 | €15,553 | +€12,289 | +376.5% |
| Other amounts receivable | 41 | €656 | €1,438 | +€783 | +119.4% |
| Cash at bank and in hand | 54/58 | €8,258 | €130 | -€8,129 | -98.4% |
| Deferred charges and accrued income | 490/1 | €2,053 | €2,084 | +€31 | +1.5% |
| Total equity and liabilities | 10/49 | €14,576 | €21,556 | +€6,980 | +47.9% |
| Equity | 10/15 | -€5,616 | -€2,668 | +€2,947 | +52.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,067 | -€23,120 | +€2,947 | +11.3% |
| Amounts payable | 17/49 | €20,192 | €24,224 | +€4,032 | +20.0% |
| Amounts payable within one year | 42/48 | €20,192 | €24,218 | +€4,026 | +19.9% |
| Trade debts | 44 | €1,244 | €1,364 | +€120 | +9.6% |
| Suppliers | 440/4 | €1,244 | €1,364 | +€120 | +9.6% |
| Other amounts payable | 47/48 | €18,948 | €22,855 | +€3,906 | +20.6% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,712 | €367 | -€1,345 | -78.6% |
| Other operating charges | 640/8 | €384 | €467 | +€83 | +21.6% |
| Gross operating margin | 9900 | -€7,822 | €4,112 | +€11,935 | |
| Operating profit (loss) | 9901 | -€9,919 | €3,278 | +€13,197 | |
| Financial income | 75/76B | €280 | €3 | -€277 | -99.0% |
| Recurring financial income | 75 | €280 | €3 | -€277 | -99.0% |
| Financial charges | 65/66B | €2,323 | €334 | -€1,990 | -85.6% |
| Recurring financial charges | 65 | €2,323 | €334 | -€1,990 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,962 | €2,947 | +€14,909 | |
| Profit (loss) for the period | 9904 | -€11,962 | €2,947 | +€14,909 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,962 | €2,947 | +€14,909 |
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 9 October 2026 via checked.be.