CLIMACLEAN: 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.
CLIMACLEAN
Largest movements
- Tangible fixed assets +€20,273
up €20,273 (+45.5%), from €44,581 to €64,853
of which Leasing and similar rights: +€32,697
- Cash +€11,859
up €11,859 (+49.3%), from €24,070 to €35,929
mainly Trade debts (+€25,351) and Net result for the year (+€22,761)
- Stocks and contracts +€6,500
up €6,500 (+52.8%), from €12,300 to €18,800
- Receivables within one year -€5,494
down €5,494 (-13.4%), from €40,919 to €35,425
of which Trade receivables: -€17,892
- Trade debts +€25,351
up €25,351 (+536.9%), from €4,722 to €30,073
- Profit (loss) carried forward +€22,761
up €22,761 (+102.2%), from €22,260 to €45,021
- Other debts -€15,248
down €15,248 (-34.0%), from €44,886 to €29,638
- Debts after one year -€9,974
down €9,974 (-30.1%), from €33,119 to €23,144
- Tax, wage and social debts +€6,194
up €6,194 (+98.1%), from €6,313 to €12,507
of which Taxes: +€5,794
- Gross operating margin +€16,556
up €16,556 (+44.9%), from €36,881 to €53,437
- Depreciation +€6,379
up €6,379 (+54.0%), from €11,814 to €18,193
- Taxes +€2,502
up €2,502 (+52.1%), from €4,802 to €7,304
- Other operating charges +€1,284
up €1,284 (+78.8%), from €1,629 to €2,913
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 | €122,376 | €156,064 | +€33,688 | +27.5% |
| Fixed assets | 21/28 | €44,581 | €64,853 | +€20,273 | +45.5% |
| Tangible fixed assets | 22/27 | €44,581 | €64,853 | +€20,273 | +45.5% |
| Furniture and vehicles | 24 | €44,581 | €32,156 | -€12,424 | -27.9% |
| Leasing and similar rights | 25 | - | €32,697 | +€32,697 | |
| Current assets | 29/58 | €77,796 | €91,211 | +€13,415 | +17.2% |
| Stocks and contracts in progress | 3 | €12,300 | €18,800 | +€6,500 | +52.8% |
| Stocks | 30/36 | €12,300 | €18,800 | +€6,500 | +52.8% |
| Amounts receivable within one year | 40/41 | €40,919 | €35,425 | -€5,494 | -13.4% |
| Trade receivables | 40 | €40,236 | €22,345 | -€17,892 | -44.5% |
| Other amounts receivable | 41 | €682 | €13,081 | +€12,398 | +1816.6% |
| Cash at bank and in hand | 54/58 | €24,070 | €35,929 | +€11,859 | +49.3% |
| Deferred charges and accrued income | 490/1 | €507 | €1,056 | +€549 | +108.4% |
| Total equity and liabilities | 10/49 | €122,376 | €156,064 | +€33,688 | +27.5% |
| Equity | 10/15 | €24,260 | €47,021 | +€22,761 | +93.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €22,260 | €45,021 | +€22,761 | +102.2% |
| Amounts payable | 17/49 | €98,116 | €109,043 | +€10,927 | +11.1% |
| Amounts payable after more than one year | 17 | €33,119 | €23,144 | -€9,974 | -30.1% |
| Financial debts | 170/4 | €33,119 | €23,144 | -€9,974 | -30.1% |
| Amounts payable within one year | 42/48 | €64,998 | €85,899 | +€20,901 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €9,077 | €9,974 | +€897 | +9.9% |
| Trade debts | 44 | €4,722 | €30,073 | +€25,351 | +536.9% |
| Suppliers | 440/4 | €4,722 | €30,073 | +€25,351 | +536.9% |
| Advances received on contracts in progress | 46 | - | €3,708 | +€3,708 | |
| Taxes, remuneration and social security | 45 | €6,313 | €12,507 | +€6,194 | +98.1% |
| Taxes | 450/3 | €6,313 | €12,107 | +€5,794 | +91.8% |
| Remuneration and social security | 454/9 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €44,886 | €29,638 | -€15,248 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,814 | €18,193 | +€6,379 | +54.0% |
| Other operating charges | 640/8 | €1,629 | €2,913 | +€1,284 | +78.8% |
| Gross operating margin | 9900 | €36,881 | €53,437 | +€16,556 | +44.9% |
| Operating profit (loss) | 9901 | €23,437 | €32,330 | +€8,893 | +37.9% |
| Financial income | 75/76B | - | €373 | +€373 | |
| Recurring financial income | 75 | - | €373 | +€373 | |
| Financial charges | 65/66B | €2,156 | €2,639 | +€482 | +22.4% |
| Recurring financial charges | 65 | €2,156 | €2,639 | +€482 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €21,281 | €30,065 | +€8,784 | +41.3% |
| Income taxes | 67/77 | €4,802 | €7,304 | +€2,502 | +52.1% |
| Profit (loss) for the period | 9904 | €16,479 | €22,761 | +€6,282 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,479 | €22,761 | +€6,282 | +38.1% |
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 9 October 2026 via checked.be.