CLIMA CONCEPT: 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.
CLIMA CONCEPT
Largest movements
- Cash +€293,901
up €293,901 (+214.2%), from €137,189 to €431,090
mainly Net result for the year (+€264,227) and Other debts (+€225,931)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year +€58,190
up €58,190 (+98.8%), from €58,899 to €117,089
of which Trade receivables: +€67,373
- Tangible fixed assets -€10,265
down €10,265 (-32.2%), from €31,868 to €21,603
of which Furniture and vehicles: -€9,054
- Stocks and contracts -€7,532
down €7,532 (-5.0%), from €150,086 to €142,554
- Other debts +€225,931
up €225,931 (+305.0%), from €74,069 to €300,000
- Reserves -€35,773
down €35,773 (-9.7%), from €369,533 to €333,760
- Tax, wage and social debts +€22,980
up €22,980 (+764.2%), from €3,007 to €25,987
- Trade debts +€16,902
up €16,902 (+91.4%), from €18,488 to €35,390
- Gross operating margin +€35,013
up €35,013 (+11.7%), from €298,761 to €333,774
- Financial income -€11,967
down €11,967 (-47.3%), from €25,322 to €13,355
of which Financial income: -€11,944
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 | €480,221 | €713,886 | +€233,665 | +48.7% |
| Fixed assets | 21/28 | €31,868 | €21,603 | -€10,265 | -32.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €31,868 | €21,603 | -€10,265 | -32.2% |
| Plant, machinery and equipment | 23 | €6,009 | €4,797 | -€1,212 | -20.2% |
| Furniture and vehicles | 24 | €25,859 | €16,805 | -€9,054 | -35.0% |
| Current assets | 29/58 | €448,353 | €692,284 | +€243,931 | +54.4% |
| Stocks and contracts in progress | 3 | €150,086 | €142,554 | -€7,532 | -5.0% |
| Stocks | 30/36 | €150,086 | €142,554 | -€7,532 | -5.0% |
| Amounts receivable within one year | 40/41 | €58,899 | €117,089 | +€58,190 | +98.8% |
| Trade receivables | 40 | €46,678 | €114,051 | +€67,373 | +144.3% |
| Other amounts receivable | 41 | €12,221 | €3,038 | -€9,183 | -75.1% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €137,189 | €431,090 | +€293,901 | +214.2% |
| Deferred charges and accrued income | 490/1 | €2,180 | €1,551 | -€629 | -28.9% |
| Total equity and liabilities | 10/49 | €480,221 | €713,886 | +€233,665 | +48.7% |
| Equity | 10/15 | €384,533 | €348,760 | -€35,773 | -9.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €369,533 | €333,760 | -€35,773 | -9.7% |
| Distributable reserves | 133 | €369,533 | €333,760 | -€35,773 | -9.7% |
| Amounts payable | 17/49 | €95,687 | €365,126 | +€269,439 | +281.6% |
| Amounts payable within one year | 42/48 | €95,563 | €361,376 | +€265,813 | +278.2% |
| Trade debts | 44 | €18,488 | €35,390 | +€16,902 | +91.4% |
| Suppliers | 440/4 | €18,488 | €35,390 | +€16,902 | +91.4% |
| Taxes, remuneration and social security | 45 | €3,007 | €25,987 | +€22,980 | +764.2% |
| Taxes | 450/3 | €3,007 | €25,987 | +€22,980 | +764.2% |
| Other amounts payable | 47/48 | €74,069 | €300,000 | +€225,931 | +305.0% |
| Accrued charges and deferred income | 492/3 | €124 | €3,750 | +€3,626 | +2924.2% |
| Remuneration, social security and pensions | 62 | €2,969 | €153 | -€2,817 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,124 | €12,777 | +€653 | +5.4% |
| Other operating charges | 640/8 | €869 | €870 | +€1 | +0.2% |
| Non-recurring operating charges | 66A | €2,527 | - | -€2,527 | |
| Gross operating margin | 9900 | €298,761 | €333,774 | +€35,013 | +11.7% |
| Operating profit (loss) | 9901 | €280,272 | €319,974 | +€39,703 | +14.2% |
| Financial income | 75/76B | €25,322 | €13,355 | -€11,967 | -47.3% |
| Recurring financial income | 75 | €25,243 | €13,299 | -€11,944 | -47.3% |
| Non-recurring financial income | 76B | €79 | €56 | -€23 | -29.1% |
| Financial charges | 65/66B | €15,345 | €13,884 | -€1,461 | -9.5% |
| Recurring financial charges | 65 | €15,345 | €13,884 | -€1,461 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €290,249 | €319,445 | +€29,197 | +10.1% |
| Income taxes | 67/77 | €54,229 | €55,219 | +€990 | +1.8% |
| Profit (loss) for the period | 9904 | €236,020 | €264,227 | +€28,206 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €236,020 | €264,227 | +€28,206 | +12.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.