Clima-Cool: 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-Cool
Largest movements
- Stocks and contracts +€24,125
up €24,125 (+270%), from €8,935 to €33,060
of which Stocks: +€12,125
- Receivables within one year -€14,488
down €14,488 (-19.2%), from €75,397 to €60,910
of which Other amounts receivable: -€7,264
- Tangible fixed assets -€9,462
down €9,462 (-38.6%), from €24,519 to €15,057
- Current portion of long-term debt -€16,335
down €16,335 (-62.0%), from €26,335 to €10,000
- Reserves +€12,323
up €12,323 (+20.8%), from €59,170 to €71,493
- Other debts +€4,051
up €4,051 (+84.3%), from €4,808 to €8,859
- Gross operating margin +€15,022
up €15,022 (+89.2%), from €16,848 to €31,869
- Taxes +€3,734
up €3,734 (+138%), from €2,705 to €6,440
- Depreciation +€2,545
up €2,545 (+36.8%), from €6,917 to €9,462
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 | €142,537 | €141,895 | -€642 | -0.5% |
| Fixed assets | 21/28 | €24,519 | €15,057 | -€9,462 | -38.6% |
| Tangible fixed assets | 22/27 | €24,519 | €15,057 | -€9,462 | -38.6% |
| Furniture and vehicles | 24 | €24,519 | €15,057 | -€9,462 | -38.6% |
| Current assets | 29/58 | €118,019 | €126,839 | +€8,820 | +7.5% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €8,935 | €33,060 | +€24,125 | +270% |
| Stocks | 30/36 | €8,935 | €21,060 | +€12,125 | +136% |
| Contracts in progress | 37 | - | €12,000 | +€12,000 | |
| Amounts receivable within one year | 40/41 | €75,397 | €60,910 | -€14,488 | -19.2% |
| Trade receivables | 40 | €44,467 | €37,244 | -€7,224 | -16.2% |
| Other amounts receivable | 41 | €30,930 | €23,666 | -€7,264 | -23.5% |
| Cash at bank and in hand | 54/58 | €6,926 | €5,803 | -€1,122 | -16.2% |
| Deferred charges and accrued income | 490/1 | €1,761 | €2,065 | +€305 | +17.3% |
| Total equity and liabilities | 10/49 | €142,537 | €141,895 | -€642 | -0.5% |
| Equity | 10/15 | €81,670 | €93,993 | +€12,323 | +15.1% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €59,170 | €71,493 | +€12,323 | +20.8% |
| Distributable reserves | 133 | €59,170 | €71,493 | +€12,323 | +20.8% |
| Amounts payable | 17/49 | €60,868 | €47,902 | -€12,965 | -21.3% |
| Amounts payable within one year | 42/48 | €60,868 | €47,902 | -€12,965 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €26,335 | €10,000 | -€16,335 | -62.0% |
| Trade debts | 44 | €26,745 | €26,066 | -€680 | -2.5% |
| Suppliers | 440/4 | €26,745 | €26,066 | -€680 | -2.5% |
| Taxes, remuneration and social security | 45 | €2,980 | €2,978 | -€2 | -0.1% |
| Taxes | 450/3 | €827 | €733 | -€94 | -11.3% |
| Remuneration and social security | 454/9 | €2,153 | €2,245 | +€92 | +4.3% |
| Other amounts payable | 47/48 | €4,808 | €8,859 | +€4,051 | +84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,917 | €9,462 | +€2,545 | +36.8% |
| Other operating charges | 640/8 | €2,104 | €2,108 | +€4 | +0.2% |
| Gross operating margin | 9900 | €16,848 | €31,869 | +€15,022 | +89.2% |
| Operating profit (loss) | 9901 | €7,827 | €20,299 | +€12,472 | +159% |
| Financial income | 75/76B | €899 | €891 | -€8 | -0.9% |
| Recurring financial income | 75 | €899 | €891 | -€8 | -0.9% |
| Financial charges | 65/66B | €954 | €761 | -€193 | -20.3% |
| Recurring financial charges | 65 | €954 | €761 | -€193 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €7,772 | €20,429 | +€12,657 | +163% |
| Income taxes | 67/77 | €2,705 | €6,440 | +€3,734 | +138% |
| Profit (loss) for the period | 9904 | €5,066 | €13,989 | +€8,923 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €5,066 | €13,989 | +€8,923 | +176% |
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 13 October 2026 via checked.be.