CLIMA-T: what changed
Two fiscal 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-T
Largest movements
- Receivables within one year +€15,728
up €15,728 (+304.5%), from €5,166 to €20,893
of which Trade receivables: +€12,648
- Tangible fixed assets -€13,906
no longer reported in 2025 (was €13,906)
of which Plant, machinery and equipment: -€8,357
- Current investments -€6,676
no longer reported in 2025 (was €6,676)
- Cash +€6,330
up €6,330 (+115.9%), from €5,463 to €11,793
mainly Investment in fixed assets (net) (+€13,906) and Current investments (+€6,676)
- Trade debts +€1,137
up €1,137 (+401.6%), from €283 to €1,420
- Reserves +€390
up €390 (+1.3%), from €29,205 to €29,594
- Gross operating margin +€14,291
up €14,291, from -€12,686 to €1,605
- Depreciation -€6,537
no longer reported in 2025 (was €6,537)
- Other operating charges +€448
up €448 (+88.7%), from €505 to €953
- Financial charges +€188
up €188 (+46.7%), from €402 to €590
of which Non-recurring financial charges: +€503
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.
Cash bridge derived
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 | €31,712 | €33,014 | +€1,302 | +4.1% |
| Fixed assets | 21/28 | €13,906 | - | -€13,906 | |
| Tangible fixed assets | 22/27 | €13,906 | - | -€13,906 | |
| Plant, machinery and equipment | 23 | €8,357 | - | -€8,357 | |
| Furniture and vehicles | 24 | €5,549 | - | -€5,549 | |
| Current assets | 29/58 | €17,806 | €33,014 | +€15,208 | +85.4% |
| Amounts receivable within one year | 40/41 | €5,166 | €20,893 | +€15,728 | +304.5% |
| Trade receivables | 40 | €655 | €13,303 | +€12,648 | +1931.1% |
| Other amounts receivable | 41 | €4,511 | €7,590 | +€3,079 | +68.3% |
| Current investments | 50/53 | €6,676 | - | -€6,676 | |
| Cash at bank and in hand | 54/58 | €5,463 | €11,793 | +€6,330 | +115.9% |
| Deferred charges and accrued income | 490/1 | €501 | €327 | -€174 | -34.7% |
| Total equity and liabilities | 10/49 | €31,712 | €33,014 | +€1,302 | +4.1% |
| Equity | 10/15 | €31,205 | €31,594 | +€390 | +1.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,205 | €29,594 | +€390 | +1.3% |
| Distributable reserves | 133 | €29,205 | €29,594 | +€390 | +1.3% |
| Amounts payable | 17/49 | €508 | €1,420 | +€912 | +179.7% |
| Amounts payable within one year | 42/48 | €508 | €1,420 | +€912 | +179.7% |
| Trade debts | 44 | €283 | €1,420 | +€1,137 | +401.6% |
| Suppliers | 440/4 | €283 | €1,420 | +€1,137 | +401.6% |
| Taxes, remuneration and social security | 45 | €225 | - | -€225 | |
| Taxes | 450/3 | €225 | - | -€225 | |
| Non-recurring operating income | 76A | €1,500 | €5,223 | +€3,723 | +248.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,537 | - | -€6,537 | |
| Other operating charges | 640/8 | €505 | €953 | +€448 | +88.7% |
| Gross operating margin | 9900 | -€12,686 | €1,605 | +€14,291 | |
| Operating profit (loss) | 9901 | -€19,728 | €652 | +€20,380 | |
| Financial income | 75/76B | €271 | €327 | +€56 | +20.8% |
| Recurring financial income | 75 | €271 | €327 | +€56 | +20.8% |
| Financial charges | 65/66B | €402 | €590 | +€188 | +46.7% |
| Recurring financial charges | 65 | €402 | €87 | -€315 | -78.5% |
| Non-recurring financial charges | 66B | - | €503 | +€503 | |
| Profit (loss) for the period before taxes | 9903 | -€19,859 | €390 | +€20,248 | |
| Profit (loss) for the period | 9904 | -€19,859 | €390 | +€20,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,859 | €390 | +€20,248 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.