CLIMA SERVICE: 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 SERVICE
Largest movements
- Tangible fixed assets -€23,278
down €23,278 (-22.7%), from €102,753 to €79,475
of which Furniture and vehicles: -€19,850
- Receivables within one year -€17,124
down €17,124 (-37.8%), from €45,259 to €28,135
of which Trade receivables: -€23,442
- Cash +€10,467
up €10,467 (+24.4%), from €42,967 to €53,434
mainly Depreciation (+€23,378) and Receivables within one year (+€17,124)
- Stocks and contracts +€6,609
up €6,609 (+126%), from €5,248 to €11,857
- Other debts -€15,171
down €15,171 (-100%), from €15,171 to €0
- Debts after one year -€12,704
down €12,704 (-27.1%), from €46,926 to €34,222
- Trade debts +€3,839
up €3,839 (+44.3%), from €8,660 to €12,498
- Gross operating margin -€97,198
down €97,198 (-77.3%), from €125,688 to €28,490
- Taxes -€26,497
down €26,497 (-95.7%), from €27,688 to €1,191
- Depreciation +€8,746
up €8,746 (+59.8%), from €14,632 to €23,378
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 | €197,258 | €174,135 | -€23,122 | -11.7% |
| Fixed assets | 21/28 | €103,665 | €80,287 | -€23,378 | -22.6% |
| Intangible fixed assets | 21 | €912 | €812 | -€100 | -11.0% |
| Tangible fixed assets | 22/27 | €102,753 | €79,475 | -€23,278 | -22.7% |
| Plant, machinery and equipment | 23 | €6,378 | €4,513 | -€1,865 | -29.2% |
| Furniture and vehicles | 24 | €87,190 | €67,340 | -€19,850 | -22.8% |
| Other tangible fixed assets | 26 | €9,185 | €7,622 | -€1,563 | -17.0% |
| Current assets | 29/58 | €93,593 | €93,848 | +€255 | +0.3% |
| Stocks and contracts in progress | 3 | €5,248 | €11,857 | +€6,609 | +126% |
| Stocks | 30/36 | €5,248 | €11,857 | +€6,609 | +126% |
| Amounts receivable within one year | 40/41 | €45,259 | €28,135 | -€17,124 | -37.8% |
| Trade receivables | 40 | €43,784 | €20,342 | -€23,442 | -53.5% |
| Other amounts receivable | 41 | €1,475 | €7,793 | +€6,318 | +428% |
| Cash at bank and in hand | 54/58 | €42,967 | €53,434 | +€10,467 | +24.4% |
| Deferred charges and accrued income | 490/1 | €119 | €421 | +€302 | +254% |
| Total equity and liabilities | 10/49 | €197,258 | €174,135 | -€23,122 | -11.7% |
| Equity | 10/15 | €84,123 | €84,542 | +€419 | +0.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €79,123 | €79,542 | +€419 | +0.5% |
| Distributable reserves | 133 | €79,123 | €79,542 | +€419 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €113,135 | €89,594 | -€23,541 | -20.8% |
| Amounts payable after more than one year | 17 | €46,926 | €34,222 | -€12,704 | -27.1% |
| Financial debts | 170/4 | €46,926 | €34,222 | -€12,704 | -27.1% |
| Amounts payable within one year | 42/48 | €66,208 | €55,372 | -€10,837 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €12,177 | €12,704 | +€528 | +4.3% |
| Trade debts | 44 | €8,660 | €12,498 | +€3,839 | +44.3% |
| Suppliers | 440/4 | €8,660 | €12,498 | +€3,839 | +44.3% |
| Taxes, remuneration and social security | 45 | €30,201 | €30,169 | -€32 | -0.1% |
| Taxes | 450/3 | €28,649 | €30,169 | +€1,520 | +5.3% |
| Remuneration and social security | 454/9 | €1,552 | €0 | -€1,552 | -100% |
| Other amounts payable | 47/48 | €15,171 | €0 | -€15,171 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,632 | €23,378 | +€8,746 | +59.8% |
| Other operating charges | 640/8 | €1,391 | €1,021 | -€370 | -26.6% |
| Gross operating margin | 9900 | €125,688 | €28,490 | -€97,198 | -77.3% |
| Operating profit (loss) | 9901 | €109,666 | €4,092 | -€105,574 | -96.3% |
| Financial income | 75/76B | €1 | €4 | +€3 | +477% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +477% |
| Financial charges | 65/66B | €1,997 | €2,485 | +€489 | +24.5% |
| Recurring financial charges | 65 | €1,997 | €2,485 | +€489 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €107,670 | €1,610 | -€106,060 | -98.5% |
| Income taxes | 67/77 | €27,688 | €1,191 | -€26,497 | -95.7% |
| Profit (loss) for the period | 9904 | €79,982 | €419 | -€79,563 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,982 | €419 | -€79,563 | -99.5% |
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 27 October 2026 via checked.be.