CLIMA CONSTRUCT: what changed
What changed
CLIMA CONSTRUCT
NACE 46.839, Wholesale trade
filed annual accounts (NBB)
Net result for the year
-€130,426
2024 · €2,039-€132,465
Equity
€220,642
2024 · €351,068-€130,426
Cash
€35,961
2024 · €24,141+€11,820
Balance sheet total
€686,530
2024 · €776,295-€89,765
Largest movements
Assets
- Stocks and contracts -€89,588
down €89,588 (-17.7%), from €507,270 to €417,682
of which Stocks: -€88,477
- Receivables within one year -€19,868
down €19,868 (-8.6%), from €231,813 to €211,946
of which Other amounts receivable: -€33,246
- Cash +€11,820
up €11,820 (+49.0%), from €24,141 to €35,961
mainly Debts after one year (+€200,373) and Stocks and contracts (+€89,588)
Equity and liabilities
- Debts after one year +€200,373
new in 2025: €200,373
- Trade debts -€152,316
down €152,316 (-41.5%), from €366,959 to €214,644
- Profit (loss) carried forward -€116,204
no longer reported in 2025 (was €116,204)
- Reserves -€14,223
down €14,223 (-23.3%), from €60,964 to €46,742
of which Distributable reserves: -€14,223
- Tax, wage and social debts -€11,061
down €11,061 (-21.9%), from €50,619 to €39,558
of which Remuneration and social security: -€7,808
Income statement
- Gross operating margin -€135,570
down €135,570 (-29.3%), from €462,211 to €326,641
- Staff costs -€13,956
down €13,956 (-3.1%), from €444,631 to €430,675
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,039
Gross operating margin
-€135,570
Staff costs
+€13,956
Depreciation
-€2,548
Other operating charges
+€102
Other operating items
-€4,235
Financial income
-€1,163
Financial charges
-€3,151
Taxes
+€144
Result 2025
-€130,426
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€170,526
Investment
-€12,615
Financing
+€194,961
Cash 2024
€24,141
From operations (derived)
-€170,526
Net result for the year
-€130,426
Depreciation
+€4,798
Stocks and contracts
+€89,588
Receivables within one year
+€19,868
Deferred charges and accrued income
-€54
Trade debts
-€152,316
Tax, wage and social debts
-€11,061
Other debts
+€9,077
Investment (derived)
-€12,615
Investment in fixed assets (net)
-€12,615
Financing
+€194,961
Debts after one year
+€200,373
Short-term financial debts
-€5,412
Cash 2025
€35,961
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €776,295 | €686,530 | -€89,765 | -11.6% |
| Fixed assets | 21/28 | €9,872 | €17,689 | +€7,817 | +79.2% |
| Tangible fixed assets | 22/27 | €9,637 | €17,254 | +€7,617 | +79.0% |
| Plant, machinery and equipment | 23 | €2,963 | €5,680 | +€2,718 | +91.7% |
| Furniture and vehicles | 24 | €2,480 | €8,346 | +€5,866 | +237% |
| Other tangible fixed assets | 26 | €4,194 | €3,227 | -€967 | -23.1% |
| Financial fixed assets | 28 | €235 | €435 | +€200 | +85.1% |
| Current assets | 29/58 | €766,423 | €668,841 | -€97,583 | -12.7% |
| Stocks and contracts in progress | 3 | €507,270 | €417,682 | -€89,588 | -17.7% |
| Stocks | 30/36 | €499,620 | €411,143 | -€88,477 | -17.7% |
| Contracts in progress | 37 | €7,650 | €6,539 | -€1,111 | -14.5% |
| Amounts receivable within one year | 40/41 | €231,813 | €211,946 | -€19,868 | -8.6% |
| Trade receivables | 40 | €195,892 | €209,271 | +€13,378 | +6.8% |
| Other amounts receivable | 41 | €35,921 | €2,675 | -€33,246 | -92.6% |
| Cash at bank and in hand | 54/58 | €24,141 | €35,961 | +€11,820 | +49.0% |
| Deferred charges and accrued income | 490/1 | €3,199 | €3,252 | +€54 | +1.7% |
| Total equity and liabilities | 10/49 | €776,295 | €686,530 | -€89,765 | -11.6% |
| Equity | 10/15 | €351,068 | €220,642 | -€130,426 | -37.2% |
| Contributions | 10/11 | €173,900 | €173,900 | = | 0.0% |
| Capital | 10 | €173,900 | €173,900 | = | 0.0% |
| Issued capital | 100 | €173,900 | €173,900 | = | 0.0% |
| Reserves | 13 | €60,964 | €46,742 | -€14,223 | -23.3% |
| Non-distributable reserves | 130/1 | €17,390 | €17,390 | = | 0.0% |
| Legal reserve | 130 | €17,390 | €17,390 | = | 0.0% |
| Distributable reserves | 133 | €43,574 | €29,352 | -€14,223 | -32.6% |
| Profit (loss) carried forward | 14 | €116,204 | - | -€116,204 | |
| Amounts payable | 17/49 | €425,227 | €465,888 | +€40,661 | +9.6% |
| Amounts payable after more than one year | 17 | - | €200,373 | +€200,373 | |
| Financial debts | 170/4 | - | €200,373 | +€200,373 | |
| Amounts payable within one year | 42/48 | €425,227 | €265,515 | -€159,712 | -37.6% |
| Financial debts | 43 | €5,412 | - | -€5,412 | |
| Credit institutions | 430/8 | €5,412 | - | -€5,412 | |
| Trade debts | 44 | €366,959 | €214,644 | -€152,316 | -41.5% |
| Suppliers | 440/4 | €366,959 | €214,644 | -€152,316 | -41.5% |
| Taxes, remuneration and social security | 45 | €50,619 | €39,558 | -€11,061 | -21.9% |
| Taxes | 450/3 | €11,379 | €8,126 | -€3,254 | -28.6% |
| Remuneration and social security | 454/9 | €39,240 | €31,432 | -€7,808 | -19.9% |
| Other amounts payable | 47/48 | €2,236 | €11,313 | +€9,077 | +406% |
| Remuneration, social security and pensions | 62 | €444,631 | €430,675 | -€13,956 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,249 | €4,798 | +€2,548 | +113% |
| Other operating charges | 640/8 | €2,470 | €2,368 | -€102 | -4.1% |
| Non-recurring operating charges | 66A | - | €4,235 | +€4,235 | |
| Gross operating margin | 9900 | €462,211 | €326,641 | -€135,570 | -29.3% |
| Operating profit (loss) | 9901 | €12,861 | -€115,434 | -€128,295 | |
| Financial income | 75/76B | €1,552 | €388 | -€1,163 | -75.0% |
| Recurring financial income | 75 | €1,552 | €388 | -€1,163 | -75.0% |
| Financial charges | 65/66B | €12,064 | €15,215 | +€3,151 | +26.1% |
| Recurring financial charges | 65 | €12,064 | €15,215 | +€3,151 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €2,349 | -€130,261 | -€132,610 | |
| Income taxes | 67/77 | €309 | €165 | -€144 | -46.7% |
| Profit (loss) for the period | 9904 | €2,039 | -€130,426 | -€132,465 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,039 | -€130,426 | -€132,465 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.