CLIMAC: 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.
CLIMAC
Largest movements
- Tangible fixed assets +€61,138
up €61,138 (+40.6%), from €150,690 to €211,828
- Receivables after one year -€25,040
down €25,040 (-23.1%), from €108,444 to €83,404
- Receivables within one year -€18,613
down €18,613 (-57.9%), from €32,156 to €13,544
- Cash +€6,531
up €6,531 (+100.7%), from €6,483 to €13,013
mainly Net result for the year (+€45,085) and Receivables after one year (+€25,040)
- Profit (loss) carried forward +€25,085
up €25,085, from -€16,676 to €8,410
- Trade debts +€6,683
up €6,683 (+347.8%), from €1,922 to €8,605
- Debts after one year -€5,840
down €5,840 (-13.9%), from €42,140 to €36,299
- Gross operating margin +€17,157
up €17,157 (+42.8%), from €40,079 to €57,236
- Depreciation -€3,352
down €3,352 (-30.3%), from €11,047 to €7,695
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €297,773 | €321,788 | +€24,016 | +8.1% |
| Fixed assets | 21/28 | €150,690 | €211,828 | +€61,138 | +40.6% |
| Tangible fixed assets | 22/27 | €150,690 | €211,828 | +€61,138 | +40.6% |
| Land and buildings | 22 | €150,690 | €211,828 | +€61,138 | +40.6% |
| Current assets | 29/58 | €147,083 | €109,960 | -€37,122 | -25.2% |
| Amounts receivable after more than one year | 29 | €108,444 | €83,404 | -€25,040 | -23.1% |
| Other amounts receivable | 291 | €108,444 | €83,404 | -€25,040 | -23.1% |
| Amounts receivable within one year | 40/41 | €32,156 | €13,544 | -€18,613 | -57.9% |
| Trade receivables | 40 | €32,156 | €13,544 | -€18,613 | -57.9% |
| Cash at bank and in hand | 54/58 | €6,483 | €13,013 | +€6,531 | +100.7% |
| Total equity and liabilities | 10/49 | €297,773 | €321,788 | +€24,016 | +8.1% |
| Equity | 10/15 | €240,275 | €265,360 | +€25,085 | +10.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €238,358 | €238,358 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,604 | €1,604 | = | 0.0% |
| Legal reserve | 130 | €1,604 | €1,604 | = | 0.0% |
| Tax-exempt reserves | 132 | €236,754 | €236,754 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,676 | €8,410 | +€25,085 | |
| Amounts payable | 17/49 | €57,498 | €56,428 | -€1,070 | -1.9% |
| Amounts payable after more than one year | 17 | €42,140 | €36,299 | -€5,840 | -13.9% |
| Financial debts | 170/4 | €42,140 | €36,299 | -€5,840 | -13.9% |
| Amounts payable within one year | 42/48 | €15,358 | €20,129 | +€4,771 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €8,164 | €5,840 | -€2,323 | -28.5% |
| Trade debts | 44 | €1,922 | €8,605 | +€6,683 | +347.8% |
| Suppliers | 440/4 | €1,922 | €8,605 | +€6,683 | +347.8% |
| Taxes, remuneration and social security | 45 | €5,273 | €5,684 | +€411 | +7.8% |
| Taxes | 450/3 | €5,273 | €5,684 | +€411 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,047 | €7,695 | -€3,352 | -30.3% |
| Other operating charges | 640/8 | €609 | €622 | +€13 | +2.1% |
| Gross operating margin | 9900 | €40,079 | €57,236 | +€17,157 | +42.8% |
| Operating profit (loss) | 9901 | €28,423 | €48,919 | +€20,496 | +72.1% |
| Financial charges | 65/66B | €3,651 | €3,834 | +€183 | +5.0% |
| Recurring financial charges | 65 | €3,651 | €3,834 | +€183 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €24,771 | €45,085 | +€20,314 | +82.0% |
| Profit (loss) for the period | 9904 | €24,771 | €45,085 | +€20,314 | +82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,771 | €45,085 | +€20,314 | +82.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.