Climaeys: 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.
Climaeys
Largest movements
- Receivables within one year -€24,153
down €24,153 (-73.1%), from €33,023 to €8,870
of which Other amounts receivable: -€14,184
- Tangible fixed assets -€16,030
down €16,030 (-31.2%), from €51,358 to €35,327
of which Furniture and vehicles: -€15,615
- Stocks and contracts -€1,784
down €1,784 (-16.0%), from €11,169 to €9,385
- Reserves -€71,441
down €71,441 (-72.3%), from €98,782 to €27,341
- Other debts +€57,125
up €57,125 (+1574.2%), from €3,629 to €60,753
- Trade debts -€11,636
down €11,636 (-85.9%), from €13,548 to €1,912
- Debts after one year -€9,817
down €9,817 (-38.6%), from €25,450 to €15,634
- Accrued charges and deferred income -€8,275
down €8,275 (-97.4%), from €8,500 to €225
- Gross operating margin +€9,924
up €9,924 (+30.9%), from €32,156 to €42,079
- Staff costs -€4,994
down €4,994 (-77.4%), from €6,453 to €1,460
- Depreciation +€3,210
up €3,210 (+23.2%), from €13,849 to €17,059
- Taxes +€2,638
up €2,638 (+163.0%), from €1,619 to €4,257
- Other operating charges +€588
up €588 (+48.9%), from €1,202 to €1,790
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 | €171,204 | €127,801 | -€43,403 | -25.4% |
| Fixed assets | 21/28 | €53,471 | €36,657 | -€16,814 | -31.4% |
| Intangible fixed assets | 21 | €2,114 | €1,330 | -€784 | -37.1% |
| Tangible fixed assets | 22/27 | €51,358 | €35,327 | -€16,030 | -31.2% |
| Plant, machinery and equipment | 23 | €1,161 | €745 | -€416 | -35.8% |
| Furniture and vehicles | 24 | €50,196 | €34,582 | -€15,615 | -31.1% |
| Current assets | 29/58 | €117,733 | €91,144 | -€26,589 | -22.6% |
| Stocks and contracts in progress | 3 | €11,169 | €9,385 | -€1,784 | -16.0% |
| Stocks | 30/36 | €11,169 | €9,385 | -€1,784 | -16.0% |
| Amounts receivable within one year | 40/41 | €33,023 | €8,870 | -€24,153 | -73.1% |
| Trade receivables | 40 | €11,619 | €1,650 | -€9,969 | -85.8% |
| Other amounts receivable | 41 | €21,404 | €7,220 | -€14,184 | -66.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €69,505 | €69,099 | -€406 | -0.6% |
| Deferred charges and accrued income | 490/1 | €4,036 | €3,790 | -€246 | -6.1% |
| Total equity and liabilities | 10/49 | €171,204 | €127,801 | -€43,403 | -25.4% |
| Equity | 10/15 | €108,782 | €37,341 | -€71,441 | -65.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €98,782 | €27,341 | -€71,441 | -72.3% |
| Distributable reserves | 133 | €98,782 | €27,341 | -€71,441 | -72.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,422 | €90,460 | +€28,038 | +44.9% |
| Amounts payable after more than one year | 17 | €25,450 | €15,634 | -€9,817 | -38.6% |
| Financial debts | 170/4 | €25,450 | €15,634 | -€9,817 | -38.6% |
| Amounts payable within one year | 42/48 | €28,472 | €74,601 | +€46,129 | +162.0% |
| Current portion of amounts payable after more than one year | 42 | €11,227 | €9,817 | -€1,411 | -12.6% |
| Trade debts | 44 | €13,548 | €1,912 | -€11,636 | -85.9% |
| Suppliers | 440/4 | €13,548 | €1,912 | -€11,636 | -85.9% |
| Taxes, remuneration and social security | 45 | €67 | €2,119 | +€2,052 | +3055.0% |
| Taxes | 450/3 | €67 | €89 | +€22 | +32.3% |
| Remuneration and social security | 454/9 | - | €2,030 | +€2,030 | |
| Other amounts payable | 47/48 | €3,629 | €60,753 | +€57,125 | +1574.2% |
| Accrued charges and deferred income | 492/3 | €8,500 | €225 | -€8,275 | -97.4% |
| Remuneration, social security and pensions | 62 | €6,453 | €1,460 | -€4,994 | -77.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,849 | €17,059 | +€3,210 | +23.2% |
| Other operating charges | 640/8 | €1,202 | €1,790 | +€588 | +48.9% |
| Gross operating margin | 9900 | €32,156 | €42,079 | +€9,924 | +30.9% |
| Operating profit (loss) | 9901 | €10,651 | €21,771 | +€11,120 | +104.4% |
| Financial income | 75/76B | €244 | €25 | -€219 | -89.7% |
| Recurring financial income | 75 | €244 | €25 | -€219 | -89.7% |
| Financial charges | 65/66B | €1,168 | €1,464 | +€296 | +25.3% |
| Recurring financial charges | 65 | €1,168 | €1,464 | +€296 | +25.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €9,727 | €20,332 | +€10,604 | +109.0% |
| Income taxes | 67/77 | €1,619 | €4,257 | +€2,638 | +163.0% |
| Profit (loss) for the period | 9904 | €8,109 | €16,075 | +€7,966 | +98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,109 | €16,075 | +€7,966 | +98.2% |
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 8 October 2026 via checked.be.