CLIMA & PARTNERS: what changed
What changed
CLIMA & PARTNERS
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€1.4m
2024 · -€77,176+€1.5m
Equity
€3.6m
2024 · €2.2m+€1.4m
Cash
€2.1m
2024 · €841,404+€1.3m
Balance sheet total
€16.6m
2024 · €13.3m+€3.3m
Largest movements
Assets
- Stocks and contracts +€1.4m
up €1.4m (+35.8%), from €3.9m to €5.2m
of which Contracts in progress: +€1.5m
- Cash +€1.3m
up €1.3m (+155%), from €841,404 to €2.1m
mainly Advances received (+€2.0m) and Net result for the year (+€1.4m)
- Receivables within one year +€1.0m
up €1.0m (+19.3%), from €5.2m to €6.2m
of which Trade receivables: +€1.1m
- Intangible fixed assets -€448,428
down €448,428 (-41.4%), from €1.1m to €633,700
- Receivables after one year -€190,316
down €190,316 (-78.9%), from €241,109 to €50,793
of which Trade receivables: -€188,114
Equity and liabilities
- Advances received +€2.0m
up €2.0m (+162%), from €1.2m to €3.2m
- Profit (loss) carried forward +€1.4m
up €1.4m (+53.4%), from -€2.6m to -€1.2m
- Trade debts +€598,511
up €598,511 (+19.3%), from €3.1m to €3.7m
- Debts after one year -€596,549
down €596,549 (-24.8%), from €2.4m to €1.8m
of which Financial debts: -€596,549
- Provisions -€249,800
down €249,800 (-47.8%), from €522,926 to €273,126
Income statement
- Turnover +€5.0m
up €5.0m (+18.5%), from €27.0m to €32.0m
- Goods and materials +€3.6m
up €3.6m (+25.3%), from €14.2m to €17.7m
of which Purchases: +€3.7m
- Staff costs +€993,162
up €993,162 (+13.7%), from €7.2m to €8.2m
- Services and other goods +€651,497
up €651,497 (+14.5%), from €4.5m to €5.1m
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
-€77,176
Turnover
+€5.0m
Other operating income
+€44,396
Goods and materials
-€3.6m
Services and other goods
-€651,497
Staff costs
-€993,162
Depreciation
-€18,795
Write-downs
-€18,995
Provisions
+€265,047
Other operating charges
+€15,480
Other operating items
+€1.5m
Financial income
+€5,523
Financial charges
+€76,648
Taxes
-€108,239
Result 2025
€1.4m
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
+€2.7m
Investment
-€925,778
Financing
-€451,763
Cash 2024
€841,404
From operations (derived)
+€2.7m
Net result for the year
+€1.4m
Depreciation
+€1.2m
Receivables after one year
+€190,316
Stocks and contracts
-€1.4m
Receivables within one year
-€1.0m
Deferred charges and accrued income
-€91,331
Provisions
-€249,800
Trade debts
+€598,511
Tax, wage and social debts
+€122,403
Advances received
+€2.0m
Other debts
-€206,199
Accrued charges and deferred income
+€47,485
Investment (derived)
-€925,778
Investment in fixed assets (net)
-€925,778
Financing
-€451,763
Debts after one year
-€596,549
Current portion of long-term debt
-€15,214
Short-term financial debts
+€160,000
Cash 2025
€2.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,336,761 | €16,604,867 | +€3.3m | +24.5% |
| Fixed assets | 21/28 | €3,021,188 | €2,698,019 | -€323,169 | -10.7% |
| Intangible fixed assets | 21 | €1,082,128 | €633,700 | -€448,428 | -41.4% |
| Tangible fixed assets | 22/27 | €1,935,781 | €2,061,120 | +€125,339 | +6.5% |
| Plant, machinery and equipment | 23 | €35,038 | €27,114 | -€7,924 | -22.6% |
| Furniture and vehicles | 24 | €573,910 | €337,850 | -€236,060 | -41.1% |
| Leasing and similar rights | 25 | €852,773 | €1,273,352 | +€420,579 | +49.3% |
| Other tangible fixed assets | 26 | €474,060 | €422,804 | -€51,256 | -10.8% |
| Financial fixed assets | 28 | €3,279 | €3,199 | -€80 | -2.4% |
| Other financial fixed assets | 284/8 | €3,279 | €3,199 | -€80 | -2.4% |
| Amounts receivable and cash guarantees | 285/8 | €3,279 | €3,199 | -€80 | -2.4% |
| Current assets | 29/58 | €10,315,573 | €13,906,848 | +€3.6m | +34.8% |
| Amounts receivable after more than one year | 29 | €241,109 | €50,793 | -€190,316 | -78.9% |
| Trade receivables | 290 | €238,907 | €50,793 | -€188,114 | -78.7% |
| Other amounts receivable | 291 | €2,202 | - | -€2,202 | |
| Stocks and contracts in progress | 3 | €3,856,132 | €5,238,322 | +€1.4m | +35.8% |
| Stocks | 30/36 | €540,268 | €451,923 | -€88,345 | -16.4% |
| Goods purchased for resale | 34 | €540,268 | €451,923 | -€88,345 | -16.4% |
| Contracts in progress | 37 | €3,315,864 | €4,786,399 | +€1.5m | +44.3% |
| Amounts receivable within one year | 40/41 | €5,209,584 | €6,215,789 | +€1.0m | +19.3% |
| Trade receivables | 40 | €4,852,348 | €5,909,413 | +€1.1m | +21.8% |
| Other amounts receivable | 41 | €357,236 | €306,376 | -€50,860 | -14.2% |
| Cash at bank and in hand | 54/58 | €841,404 | €2,143,269 | +€1.3m | +155% |
| Deferred charges and accrued income | 490/1 | €167,344 | €258,675 | +€91,331 | +54.6% |
| Total equity and liabilities | 10/49 | €13,336,761 | €16,604,867 | +€3.3m | +24.5% |
| Equity | 10/15 | €2,151,872 | €3,550,691 | +€1.4m | +65.0% |
| Contributions | 10/11 | €4,561,500 | €4,561,500 | = | 0.0% |
| Capital | 10 | €4,561,500 | €4,561,500 | = | 0.0% |
| Issued capital | 100 | €4,561,500 | €4,561,500 | = | 0.0% |
| Reserves | 13 | €208,623 | €208,623 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €89,701 | €89,701 | = | 0.0% |
| Distributable reserves | 133 | €112,772 | €112,772 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,618,251 | -€1,219,432 | +€1.4m | +53.4% |
| Provisions and deferred taxes | 16 | €522,926 | €273,126 | -€249,800 | -47.8% |
| Provisions for liabilities and charges | 160/5 | €522,926 | €273,126 | -€249,800 | -47.8% |
| Other liabilities and charges | 164/5 | €522,926 | €273,126 | -€249,800 | -47.8% |
| Amounts payable | 17/49 | €10,661,963 | €12,781,050 | +€2.1m | +19.9% |
| Amounts payable after more than one year | 17 | €2,409,014 | €1,812,465 | -€596,549 | -24.8% |
| Financial debts | 170/4 | €2,408,760 | €1,812,211 | -€596,549 | -24.8% |
| Leasing and similar obligations | 172 | €648,117 | €931,889 | +€283,772 | +43.8% |
| Credit institutions | 173 | €1,760,643 | €880,322 | -€880,321 | -50.0% |
| Other amounts payable | 178/9 | €254 | €254 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,283,194 | €9,951,345 | +€2.7m | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €1,095,494 | €1,080,280 | -€15,214 | -1.4% |
| Financial debts | 43 | - | €160,000 | +€160,000 | |
| Credit institutions | 430/8 | - | €160,000 | +€160,000 | |
| Trade debts | 44 | €3,101,027 | €3,699,538 | +€598,511 | +19.3% |
| Suppliers | 440/4 | €3,101,027 | €3,699,538 | +€598,511 | +19.3% |
| Advances received on contracts in progress | 46 | €1,241,090 | €3,249,740 | +€2.0m | +162% |
| Taxes, remuneration and social security | 45 | €688,806 | €811,209 | +€122,403 | +17.8% |
| Taxes | 450/3 | €98,214 | €129,045 | +€30,831 | +31.4% |
| Remuneration and social security | 454/9 | €590,592 | €682,164 | +€91,572 | +15.5% |
| Other amounts payable | 47/48 | €1,156,777 | €950,578 | -€206,199 | -17.8% |
| Accrued charges and deferred income | 492/3 | €969,755 | €1,017,240 | +€47,485 | +4.9% |
| Operating income | 70/76A | €27,348,747 | €33,874,144 | +€6.5m | +23.9% |
| Turnover | 70 | €26,983,667 | €31,968,850 | +€5.0m | +18.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€42,874 | €1,452,944 | +€1.5m | |
| Other operating income | 74 | €407,954 | €452,350 | +€44,396 | +10.9% |
| Operating charges | 60/66A | €27,183,564 | €32,206,898 | +€5.0m | +18.5% |
| Goods for resale, raw materials and consumables | 60 | €14,162,747 | €17,738,983 | +€3.6m | +25.3% |
| Purchases | 600/8 | €13,976,780 | €17,650,638 | +€3.7m | +26.3% |
| Change in stocks: decrease (increase) | 609 | €185,967 | €88,345 | -€97,622 | -52.5% |
| Services and other goods | 61 | €4,483,883 | €5,135,380 | +€651,497 | +14.5% |
| Remuneration, social security and pensions | 62 | €7,230,327 | €8,223,489 | +€993,162 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,230,152 | €1,248,947 | +€18,795 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€26,495 | -€7,500 | +€18,995 | +71.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €15,248 | -€249,799 | -€265,047 | |
| Other operating charges | 640/8 | €87,702 | €72,222 | -€15,480 | -17.7% |
| Non-recurring operating charges | 66A | - | €45,176 | +€45,176 | |
| Operating profit (loss) | 9901 | €165,183 | €1,667,246 | +€1.5m | +909% |
| Financial income | 75/76B | €7,270 | €12,793 | +€5,523 | +76.0% |
| Recurring financial income | 75 | €7,270 | €12,793 | +€5,523 | +76.0% |
| Other financial income | 752/9 | €7,270 | €12,793 | +€5,523 | +76.0% |
| Financial charges | 65/66B | €243,914 | €167,266 | -€76,648 | -31.4% |
| Recurring financial charges | 65 | €242,642 | €167,266 | -€75,376 | -31.1% |
| Debt charges | 650 | €211,708 | €151,052 | -€60,656 | -28.7% |
| Other financial charges | 652/9 | €30,934 | €16,214 | -€14,720 | -47.6% |
| Non-recurring financial charges | 66B | €1,272 | - | -€1,272 | |
| Profit (loss) for the period before taxes | 9903 | -€71,461 | €1,512,773 | +€1.6m | |
| Income taxes | 67/77 | €5,715 | €113,954 | +€108,239 | +1,894% |
| Taxes | 670/3 | €5,715 | €113,954 | +€108,239 | +1,894% |
| Profit (loss) for the period | 9904 | -€77,176 | €1,398,819 | +€1.5m | |
| Profit (loss) for the period to be appropriated | 9905 | -€77,176 | €1,398,819 | +€1.5m |
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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.