CLIMACOOL: 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.
CLIMACOOL
Largest movements
- Receivables within one year +€408,008
up €408,008 (+25.0%), from €1.6m to €2.0m
of which Trade receivables: +€234,443
- Cash +€97,069
up €97,069 (+93.7%), from €103,571 to €200,640
mainly Net result for the year (+€408,773) and Depreciation (+€111,741)
- Stocks and contracts -€96,124
down €96,124 (-93.5%), from €102,850 to €6,726
- Tangible fixed assets -€91,608
down €91,608 (-55.9%), from €163,752 to €72,144
of which Leasing and similar rights: -€86,130
- Reserves +€408,773
up €408,773 (+57.0%), from €716,566 to €1.1m
- Short-term financial debts -€125,000
no longer reported in 2025 (was €125,000)
- Debts after one year -€66,949
down €66,949 (-45.6%), from €146,874 to €79,924
- Trade debts +€61,850
up €61,850 (+8.1%), from €761,636 to €823,486
- Purchases and services +€933,679
up €933,679 (+26.1%), from €3.6m to €4.5m
- Gross operating margin +€631,400
up €631,400 (+39.0%), from €1.6m to €2.2m
- Staff costs +€219,636
up €219,636 (+16.0%), from €1.4m to €1.6m
- Taxes +€78,710
up €78,710 (+890.7%), from €8,837 to €87,547
- Depreciation +€42,462
up €42,462 (+61.3%), from €69,279 to €111,741
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 | €2,040,694 | €2,346,147 | +€305,453 | +15.0% |
| Fixed assets | 21/28 | €168,752 | €77,144 | -€91,608 | -54.3% |
| Tangible fixed assets | 22/27 | €163,752 | €72,144 | -€91,608 | -55.9% |
| Land and buildings | 22 | €2,953 | €1,779 | -€1,173 | -39.7% |
| Plant, machinery and equipment | 23 | €27,143 | €26,729 | -€414 | -1.5% |
| Furniture and vehicles | 24 | €30,290 | €26,399 | -€3,891 | -12.8% |
| Leasing and similar rights | 25 | €103,366 | €17,237 | -€86,130 | -83.3% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €1,871,942 | €2,269,003 | +€397,061 | +21.2% |
| Stocks and contracts in progress | 3 | €102,850 | €6,726 | -€96,124 | -93.5% |
| Stocks | 30/36 | €102,850 | €6,726 | -€96,124 | -93.5% |
| Amounts receivable within one year | 40/41 | €1,630,165 | €2,038,173 | +€408,008 | +25.0% |
| Trade receivables | 40 | €1,264,820 | €1,499,263 | +€234,443 | +18.5% |
| Other amounts receivable | 41 | €365,345 | €538,910 | +€173,565 | +47.5% |
| Cash at bank and in hand | 54/58 | €103,571 | €200,640 | +€97,069 | +93.7% |
| Deferred charges and accrued income | 490/1 | €35,357 | €23,464 | -€11,892 | -33.6% |
| Total equity and liabilities | 10/49 | €2,040,694 | €2,346,147 | +€305,453 | +15.0% |
| Equity | 10/15 | €760,491 | €1,169,264 | +€408,773 | +53.8% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Capital | 10 | €31,000 | €31,000 | = | 0.0% |
| Issued capital | 100 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €716,566 | €1,125,339 | +€408,773 | +57.0% |
| Distributable reserves | 133 | €716,566 | €1,125,339 | +€408,773 | +57.0% |
| Profit (loss) carried forward | 14 | €12,925 | €12,925 | = | 0.0% |
| Amounts payable | 17/49 | €1,280,203 | €1,176,883 | -€103,319 | -8.1% |
| Amounts payable after more than one year | 17 | €146,874 | €79,924 | -€66,949 | -45.6% |
| Financial debts | 170/4 | €146,874 | €79,924 | -€66,949 | -45.6% |
| Amounts payable within one year | 42/48 | €1,133,329 | €1,096,959 | -€36,370 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €80,161 | €88,555 | +€8,394 | +10.5% |
| Financial debts | 43 | €125,000 | - | -€125,000 | |
| Credit institutions | 430/8 | €125,000 | - | -€125,000 | |
| Trade debts | 44 | €761,636 | €823,486 | +€61,850 | +8.1% |
| Suppliers | 440/4 | €761,636 | €823,486 | +€61,850 | +8.1% |
| Taxes, remuneration and social security | 45 | €159,812 | €178,636 | +€18,824 | +11.8% |
| Taxes | 450/3 | €2,262 | €2,024 | -€238 | -10.5% |
| Remuneration and social security | 454/9 | €157,550 | €176,612 | +€19,062 | +12.1% |
| Other amounts payable | 47/48 | €6,720 | €6,282 | -€439 | -6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,576,977 | €4,510,656 | +€933,679 | +26.1% |
| Remuneration, social security and pensions | 62 | €1,372,806 | €1,592,441 | +€219,636 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,279 | €111,741 | +€42,462 | +61.3% |
| Other operating charges | 640/8 | €6,420 | €6,531 | +€112 | +1.7% |
| Gross operating margin | 9900 | €1,617,608 | €2,249,008 | +€631,400 | +39.0% |
| Operating profit (loss) | 9901 | €169,103 | €538,295 | +€369,192 | +218.3% |
| Financial income | 75/76B | €2,353 | €9,826 | +€7,472 | +317.5% |
| Recurring financial income | 75 | €2,353 | €9,826 | +€7,472 | +317.5% |
| Financial charges | 65/66B | €50,413 | €51,800 | +€1,387 | +2.8% |
| Recurring financial charges | 65 | €50,413 | €51,800 | +€1,387 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €121,043 | €496,320 | +€375,277 | +310.0% |
| Income taxes | 67/77 | €8,837 | €87,547 | +€78,710 | +890.7% |
| Profit (loss) for the period | 9904 | €112,206 | €408,773 | +€296,566 | +264.3% |
| Profit (loss) for the period to be appropriated | 9905 | €112,206 | €408,773 | +€296,566 | +264.3% |
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 1 October 2026 via checked.be.