CLIMA CO: 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 CO
Largest movements
- Receivables within one year +€26,029
up €26,029 (+136.9%), from €19,006 to €45,035
of which Trade receivables: +€22,060
- Cash +€2,439
up €2,439 (+59.8%), from €4,082 to €6,521
mainly Trade debts (+€19,622) and Net result for the year (+€6,147)
- Tangible fixed assets -€1,069
down €1,069 (-24.6%), from €4,342 to €3,273
- Trade debts +€19,622
up €19,622 (+84.4%), from €23,247 to €42,870
- Profit (loss) carried forward +€6,147
up €6,147 (+327.5%), from €1,877 to €8,024
- Tax, wage and social debts +€1,629
up €1,629 (+70.6%), from €2,307 to €3,936
- Purchases and services -€134,626
no longer reported in 2025 (was €134,626)
- Turnover -€133,641
no longer reported in 2025 (was €133,641)
- Gross operating margin +€11,941
up €11,941, from -€985 to €10,956
- Taxes +€2,373
up €2,373 (+386.7%), from €614 to €2,987
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 | €27,431 | €54,830 | +€27,399 | +99.9% |
| Fixed assets | 21/28 | €4,342 | €3,273 | -€1,069 | -24.6% |
| Tangible fixed assets | 22/27 | €4,342 | €3,273 | -€1,069 | -24.6% |
| Furniture and vehicles | 24 | €4,342 | €3,273 | -€1,069 | -24.6% |
| Current assets | 29/58 | €23,088 | €51,556 | +€28,468 | +123.3% |
| Amounts receivable within one year | 40/41 | €19,006 | €45,035 | +€26,029 | +136.9% |
| Trade receivables | 40 | €3,905 | €25,965 | +€22,060 | +564.9% |
| Other amounts receivable | 41 | €15,101 | €19,070 | +€3,969 | +26.3% |
| Cash at bank and in hand | 54/58 | €4,082 | €6,521 | +€2,439 | +59.8% |
| Total equity and liabilities | 10/49 | €27,431 | €54,830 | +€27,399 | +99.9% |
| Equity | 10/15 | €1,877 | €8,024 | +€6,147 | +327.5% |
| Profit (loss) carried forward | 14 | €1,877 | €8,024 | +€6,147 | +327.5% |
| Amounts payable | 17/49 | €25,554 | €46,805 | +€21,251 | +83.2% |
| Amounts payable within one year | 42/48 | €25,554 | €46,805 | +€21,251 | +83.2% |
| Trade debts | 44 | €23,247 | €42,870 | +€19,622 | +84.4% |
| Suppliers | 440/4 | €23,247 | €42,870 | +€19,622 | +84.4% |
| Taxes, remuneration and social security | 45 | €2,307 | €3,936 | +€1,629 | +70.6% |
| Taxes | 450/3 | €2,307 | €3,936 | +€1,629 | +70.6% |
| Turnover | 70 | €133,641 | - | -€133,641 | |
| Goods, raw materials, services and sundry goods | 60/61 | €134,626 | - | -€134,626 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €379 | €1,069 | +€691 | +182.4% |
| Other operating charges | 640/8 | €1,052 | €592 | -€461 | -43.8% |
| Gross operating margin | 9900 | -€985 | €10,956 | +€11,941 | |
| Operating profit (loss) | 9901 | -€2,416 | €9,295 | +€11,711 | |
| Financial income | 75/76B | €64 | - | -€64 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €63 | - | -€63 | |
| Financial charges | 65/66B | €17 | €161 | +€144 | +826.1% |
| Recurring financial charges | 65 | €17 | €161 | +€144 | +826.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,369 | €9,134 | +€11,504 | |
| Income taxes | 67/77 | €614 | €2,987 | +€2,373 | +386.7% |
| Profit (loss) for the period | 9904 | -€2,983 | €6,147 | +€9,130 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,983 | €6,147 | +€9,130 |
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 12 October 2026 via checked.be.