CLIMA SOLUTIONS: what changed
CLIMA SOLUTIONS
Largest movements
- Current investments +€742,665
up €742,665 (+70.1%), from €1.1m to €1.8m
- Cash -€267,986
down €267,986 (-25.2%), from €1.1m to €794,201
mainly Current investments (-€742,665) and Stocks and contracts (-€125,797)
- Stocks and contracts +€125,797
up €125,797 (+72.0%), from €174,699 to €300,496
- Tangible fixed assets +€72,934
up €72,934 (+8.8%), from €827,729 to €900,663
of which Furniture and vehicles: +€79,339
- Profit (loss) carried forward +€713,625
up €713,625 (+35.2%), from €2.0m to €2.7m
- Trade debts +€55,264
up €55,264 (+27.5%), from €200,997 to €256,260
- Current portion of long-term debt -€45,817
no longer reported in 2025 (was €45,817)
- Tax, wage and social debts -€45,419
down €45,419 (-89.3%), from €50,884 to €5,466
of which Taxes: -€41,982
- Gross operating margin +€247,220
up €247,220 (+25.7%), from €960,562 to €1.2m
- Staff costs +€78,106
up €78,106 (+48.1%), from €162,252 to €240,358
- Taxes +€44,793
up €44,793 (+23.0%), from €194,775 to €239,568
- Financial income +€30,018
up €30,018 (+138%), from €21,723 to €51,741
- Depreciation +€14,786
up €14,786 (+81.7%), from €18,096 to €32,882
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,350,013 | €4,027,665 | +€677,653 | +20.2% |
| Fixed assets | 21/28 | €827,934 | €900,868 | +€72,934 | +8.8% |
| Tangible fixed assets | 22/27 | €827,729 | €900,663 | +€72,934 | +8.8% |
| Land and buildings | 22 | €810,816 | €804,411 | -€6,405 | -0.8% |
| Furniture and vehicles | 24 | €16,913 | €96,252 | +€79,339 | +469% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €2,522,079 | €3,126,797 | +€604,718 | +24.0% |
| Stocks and contracts in progress | 3 | €174,699 | €300,496 | +€125,797 | +72.0% |
| Contracts in progress | 37 | €174,699 | €300,496 | +€125,797 | +72.0% |
| Amounts receivable within one year | 40/41 | €225,193 | €229,435 | +€4,242 | +1.9% |
| Trade receivables | 40 | €139,252 | €113,244 | -€26,008 | -18.7% |
| Other amounts receivable | 41 | €85,940 | €116,191 | +€30,250 | +35.2% |
| Current investments | 50/53 | €1,060,000 | €1,802,665 | +€742,665 | +70.1% |
| Cash at bank and in hand | 54/58 | €1,062,187 | €794,201 | -€267,986 | -25.2% |
| Total equity and liabilities | 10/49 | €3,350,013 | €4,027,665 | +€677,653 | +20.2% |
| Equity | 10/15 | €2,706,315 | €3,419,940 | +€713,625 | +26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €657,860 | €657,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €656,000 | €656,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,029,855 | €2,743,480 | +€713,625 | +35.2% |
| Amounts payable | 17/49 | €643,698 | €607,726 | -€35,972 | -5.6% |
| Amounts payable within one year | 42/48 | €643,698 | €607,726 | -€35,972 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €45,817 | - | -€45,817 | |
| Trade debts | 44 | €200,997 | €256,260 | +€55,264 | +27.5% |
| Suppliers | 440/4 | €200,997 | €256,260 | +€55,264 | +27.5% |
| Taxes, remuneration and social security | 45 | €50,884 | €5,466 | -€45,419 | -89.3% |
| Taxes | 450/3 | €42,168 | €187 | -€41,982 | -99.6% |
| Remuneration and social security | 454/9 | €8,716 | €5,279 | -€3,437 | -39.4% |
| Other amounts payable | 47/48 | €346,000 | €346,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €162,252 | €240,358 | +€78,106 | +48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,096 | €32,882 | +€14,786 | +81.7% |
| Other operating charges | 640/8 | €3,399 | €3,965 | +€566 | +16.6% |
| Gross operating margin | 9900 | €960,562 | €1,207,783 | +€247,220 | +25.7% |
| Operating profit (loss) | 9901 | €776,815 | €930,578 | +€153,763 | +19.8% |
| Financial income | 75/76B | €21,723 | €51,741 | +€30,018 | +138% |
| Recurring financial income | 75 | €21,723 | €51,741 | +€30,018 | +138% |
| Financial charges | 65/66B | €27,762 | €29,126 | +€1,364 | +4.9% |
| Recurring financial charges | 65 | €27,762 | €29,126 | +€1,364 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €770,777 | €953,193 | +€182,416 | +23.7% |
| Income taxes | 67/77 | €194,775 | €239,568 | +€44,793 | +23.0% |
| Profit (loss) for the period | 9904 | €576,002 | €713,625 | +€137,623 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €576,002 | €713,625 | +€137,623 | +23.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.