CLIMA CHAUFFE: 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.
CLIMA CHAUFFE
Largest movements
- Receivables within one year -€34,440
down €34,440 (-48.9%), from €70,403 to €35,963
of which Other amounts receivable: -€47,439
- Tangible fixed assets -€23,992
down €23,992 (-16.4%), from €146,169 to €122,177
of which Land and buildings: -€12,375
- Cash -€8,910
down €8,910 (-18.2%), from €48,940 to €40,030
mainly Contributions, distributions and other (-€30,000) and Other debts (-€26,600)
- Deferred charges and accrued income -€2,775
no longer reported in 2025 (was €2,775)
- Other debts -€26,600
no longer reported in 2025 (was €26,600)
- Reserves -€25,000
down €25,000 (-38.9%), from €64,300 to €39,300
- Debts after one year -€23,390
down €23,390 (-24.1%), from €97,250 to €73,860
- Short-term financial debts +€3,033
new in 2025: €3,033
- Gross operating margin +€28,274
up €28,274 (+320%), from €8,839 to €37,113
- Financial charges -€992
down €992 (-25.9%), from €3,825 to €2,833
- Staff costs -€702
no longer reported in 2025 (was €702)
- Taxes +€500
new in 2025: €500
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 | €268,320 | €198,170 | -€70,150 | -26.1% |
| Fixed assets | 21/28 | €146,202 | €122,177 | -€24,025 | -16.4% |
| Tangible fixed assets | 22/27 | €146,169 | €122,177 | -€23,992 | -16.4% |
| Land and buildings | 22 | €101,147 | €88,772 | -€12,375 | -12.2% |
| Plant, machinery and equipment | 23 | €6,100 | €4,539 | -€1,561 | -25.6% |
| Furniture and vehicles | 24 | €16,021 | €12,465 | -€3,556 | -22.2% |
| Leasing and similar rights | 25 | €22,901 | €16,401 | -€6,500 | -28.4% |
| Financial fixed assets | 28 | €33 | - | -€33 | |
| Current assets | 29/58 | €122,118 | €75,993 | -€46,125 | -37.8% |
| Amounts receivable within one year | 40/41 | €70,403 | €35,963 | -€34,440 | -48.9% |
| Trade receivables | 40 | €5,331 | €18,330 | +€12,999 | +244% |
| Other amounts receivable | 41 | €65,072 | €17,633 | -€47,439 | -72.9% |
| Cash at bank and in hand | 54/58 | €48,940 | €40,030 | -€8,910 | -18.2% |
| Deferred charges and accrued income | 490/1 | €2,775 | - | -€2,775 | |
| Total equity and liabilities | 10/49 | €268,320 | €198,170 | -€70,150 | -26.1% |
| Equity | 10/15 | €114,688 | €90,103 | -€24,585 | -21.4% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €64,300 | €39,300 | -€25,000 | -38.9% |
| Distributable reserves | 133 | €64,300 | €39,300 | -€25,000 | -38.9% |
| Profit (loss) carried forward | 14 | €37,388 | €37,803 | +€415 | +1.1% |
| Amounts payable | 17/49 | €153,632 | €108,067 | -€45,565 | -29.7% |
| Amounts payable after more than one year | 17 | €97,250 | €73,860 | -€23,390 | -24.1% |
| Financial debts | 170/4 | €97,250 | €73,860 | -€23,390 | -24.1% |
| Amounts payable within one year | 42/48 | €56,382 | €34,207 | -€22,175 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €23,255 | €23,807 | +€552 | +2.4% |
| Financial debts | 43 | - | €3,033 | +€3,033 | |
| Credit institutions | 430/8 | - | €3,033 | +€3,033 | |
| Trade debts | 44 | €4,105 | €5,867 | +€1,762 | +42.9% |
| Suppliers | 440/4 | €4,105 | €5,867 | +€1,762 | +42.9% |
| Taxes, remuneration and social security | 45 | €2,422 | €1,500 | -€922 | -38.1% |
| Taxes | 450/3 | €2,422 | €1,500 | -€922 | -38.1% |
| Other amounts payable | 47/48 | €26,600 | - | -€26,600 | |
| Remuneration, social security and pensions | 62 | €702 | - | -€702 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,875 | €25,592 | -€283 | -1.1% |
| Other operating charges | 640/8 | €3,498 | €3,168 | -€330 | -9.4% |
| Gross operating margin | 9900 | €8,839 | €37,113 | +€28,274 | +320% |
| Operating profit (loss) | 9901 | -€21,236 | €8,353 | +€29,589 | |
| Financial income | 75/76B | €526 | €395 | -€131 | -24.9% |
| Recurring financial income | 75 | €526 | €395 | -€131 | -24.9% |
| Financial charges | 65/66B | €3,825 | €2,833 | -€992 | -25.9% |
| Recurring financial charges | 65 | €3,825 | €2,833 | -€992 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,535 | €5,915 | +€30,450 | |
| Income taxes | 67/77 | - | €500 | +€500 | |
| Profit (loss) for the period | 9904 | -€24,535 | €5,415 | +€29,950 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,535 | €5,415 | +€29,950 |
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 21 October 2026 via checked.be.