CLIMACOSTA: what changed
Two financial 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.
CLIMACOSTA
Largest movements
- Receivables within one year -€53,853
down €53,853 (-40.2%), from €133,984 to €80,131
of which Trade receivables: -€50,690
- Cash +€6,118
up €6,118 (+7.3%), from €83,317 to €89,435
mainly Receivables within one year (+€53,853) and Other debts (+€35,876)
- Trade debts -€76,839
down €76,839 (-48.2%), from €159,425 to €82,586
- Other debts +€35,876
up €35,876 (+42.0%), from €85,482 to €121,358
- Tax, wage and social debts -€12,251
down €12,251 (-43.1%), from €28,441 to €16,191
of which Remuneration and social security: -€6,639
- Advances received +€5,733
up €5,733 (+45.3%), from €12,650 to €18,382
- Profit (loss) carried forward +€2,696
up €2,696 (+9.7%), from -€27,778 to -€25,081
- Gross operating margin +€70,072
up €70,072 (+327%), from €21,404 to €91,477
- Staff costs -€39,077
down €39,077 (-34.0%), from €114,952 to €75,875
- Depreciation +€5,556
up €5,556 (+142%), from €3,916 to €9,472
- Financial income -€5,462
no longer reported in 2025 (was €5,462)
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.
Derived cash bridge
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 | €259,716 | €214,347 | -€45,369 | -17.5% |
| Fixed assets | 21/28 | €36,715 | €36,959 | +€245 | +0.7% |
| Tangible fixed assets | 22/27 | €32,979 | €33,223 | +€245 | +0.7% |
| Furniture and vehicles | 24 | €32,979 | €33,223 | +€245 | +0.7% |
| Financial fixed assets | 28 | €3,736 | €3,736 | = | 0.0% |
| Current assets | 29/58 | €223,002 | €177,388 | -€45,614 | -20.5% |
| Amounts receivable within one year | 40/41 | €133,984 | €80,131 | -€53,853 | -40.2% |
| Trade receivables | 40 | €123,684 | €72,994 | -€50,690 | -41.0% |
| Other amounts receivable | 41 | €10,299 | €7,137 | -€3,163 | -30.7% |
| Cash at bank and in hand | 54/58 | €83,317 | €89,435 | +€6,118 | +7.3% |
| Deferred charges and accrued income | 490/1 | €5,701 | €7,822 | +€2,121 | +37.2% |
| Total equity and liabilities | 10/49 | €259,716 | €214,347 | -€45,369 | -17.5% |
| Equity | 10/15 | -€27,778 | -€25,081 | +€2,696 | +9.7% |
| Profit (loss) carried forward | 14 | -€27,778 | -€25,081 | +€2,696 | +9.7% |
| Amounts payable | 17/49 | €287,494 | €239,429 | -€48,065 | -16.7% |
| Amounts payable within one year | 42/48 | €285,997 | €238,517 | -€47,481 | -16.6% |
| Trade debts | 44 | €159,425 | €82,586 | -€76,839 | -48.2% |
| Suppliers | 440/4 | €159,425 | €82,586 | -€76,839 | -48.2% |
| Advances received on contracts in progress | 46 | €12,650 | €18,382 | +€5,733 | +45.3% |
| Taxes, remuneration and social security | 45 | €28,441 | €16,191 | -€12,251 | -43.1% |
| Taxes | 450/3 | €9,376 | €3,765 | -€5,611 | -59.8% |
| Remuneration and social security | 454/9 | €19,065 | €12,426 | -€6,639 | -34.8% |
| Other amounts payable | 47/48 | €85,482 | €121,358 | +€35,876 | +42.0% |
| Accrued charges and deferred income | 492/3 | €1,497 | €912 | -€585 | -39.1% |
| Remuneration, social security and pensions | 62 | €114,952 | €75,875 | -€39,077 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,916 | €9,472 | +€5,556 | +142% |
| Other operating charges | 640/8 | €2,877 | €2,034 | -€844 | -29.3% |
| Gross operating margin | 9900 | €21,404 | €91,477 | +€70,072 | +327% |
| Operating profit (loss) | 9901 | -€100,340 | €4,096 | +€104,436 | |
| Financial income | 75/76B | €5,462 | - | -€5,462 | |
| Recurring financial income | 75 | €5,462 | - | -€5,462 | |
| Financial charges | 65/66B | €543 | €850 | +€308 | +56.7% |
| Recurring financial charges | 65 | €543 | €850 | +€308 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | -€95,421 | €3,246 | +€98,667 | |
| Income taxes | 67/77 | €298 | €549 | +€251 | +84.1% |
| Profit (loss) for the period | 9904 | -€95,720 | €2,696 | +€98,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€95,720 | €2,696 | +€98,416 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.