CLIMA-TIMS: what changed
CLIMA-TIMS
Largest movements
- Cash +€19,896
up €19,896 (+215%), from €9,264 to €29,160
mainly Net result for the year (+€31,901) and Depreciation (+€5,932)
- Receivables within one year +€16,756
up €16,756 (+60.8%), from €27,561 to €44,317
of which Trade receivables: +€18,152
- Tangible fixed assets -€5,129
down €5,129 (-30.9%), from €16,612 to €11,483
of which Furniture and vehicles: -€2,666
- Reserves +€31,901
up €31,901 (+65.8%), from €48,452 to €80,353
- Trade debts +€1,213
up €1,213 (+119%), from €1,021 to €2,234
- Current portion of long-term debt -€1,135
no longer reported in 2025 (was €1,135)
- Tax, wage and social debts -€916
no longer reported in 2025 (was €916)
- Gross operating margin +€13,370
up €13,370 (+40.8%), from €32,748 to €46,118
- Taxes +€2,784
up €2,784 (+51.4%), from €5,418 to €8,202
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 | €55,024 | €86,709 | +€31,684 | +57.6% |
| Fixed assets | 21/28 | €16,612 | €11,483 | -€5,129 | -30.9% |
| Tangible fixed assets | 22/27 | €16,612 | €11,483 | -€5,129 | -30.9% |
| Plant, machinery and equipment | 23 | €6,871 | €4,409 | -€2,463 | -35.8% |
| Furniture and vehicles | 24 | €9,740 | €7,074 | -€2,666 | -27.4% |
| Current assets | 29/58 | €38,413 | €75,225 | +€36,813 | +95.8% |
| Amounts receivable within one year | 40/41 | €27,561 | €44,317 | +€16,756 | +60.8% |
| Trade receivables | 40 | €16,279 | €34,430 | +€18,152 | +112% |
| Other amounts receivable | 41 | €11,283 | €9,887 | -€1,396 | -12.4% |
| Cash at bank and in hand | 54/58 | €9,264 | €29,160 | +€19,896 | +215% |
| Deferred charges and accrued income | 490/1 | €1,587 | €1,748 | +€161 | +10.2% |
| Total equity and liabilities | 10/49 | €55,024 | €86,709 | +€31,684 | +57.6% |
| Equity | 10/15 | €51,452 | €83,353 | +€31,901 | +62.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €48,452 | €80,353 | +€31,901 | +65.8% |
| Distributable reserves | 133 | €48,452 | €80,353 | +€31,901 | +65.8% |
| Amounts payable | 17/49 | €3,572 | €3,356 | -€216 | -6.1% |
| Amounts payable within one year | 42/48 | €3,072 | €2,234 | -€838 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €1,135 | - | -€1,135 | |
| Trade debts | 44 | €1,021 | €2,234 | +€1,213 | +119% |
| Suppliers | 440/4 | €1,021 | €2,234 | +€1,213 | +119% |
| Taxes, remuneration and social security | 45 | €916 | - | -€916 | |
| Taxes | 450/3 | €916 | - | -€916 | |
| Accrued charges and deferred income | 492/3 | €500 | €1,122 | +€622 | +124% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,522 | €5,932 | +€411 | +7.4% |
| Other operating charges | 640/8 | €159 | €509 | +€350 | +220% |
| Gross operating margin | 9900 | €32,748 | €46,118 | +€13,370 | +40.8% |
| Operating profit (loss) | 9901 | €27,068 | €39,677 | +€12,609 | +46.6% |
| Financial income | 75/76B | €163 | €492 | +€329 | +202% |
| Recurring financial income | 75 | €163 | €492 | +€329 | +202% |
| Financial charges | 65/66B | €152 | €66 | -€86 | -56.8% |
| Recurring financial charges | 65 | €152 | €66 | -€86 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €27,079 | €40,103 | +€13,024 | +48.1% |
| Income taxes | 67/77 | €5,418 | €8,202 | +€2,784 | +51.4% |
| Profit (loss) for the period | 9904 | €21,660 | €31,901 | +€10,240 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,660 | €31,901 | +€10,240 | +47.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.