CLIMAFED: 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.
CLIMAFED
Largest movements
- Cash +€38,044
up €38,044 (+48.4%), from €78,588 to €116,632
mainly Receivables within one year (+€27,801) and Net result for the year (+€18,791)
- Receivables within one year -€27,801
down €27,801 (-84.3%), from €32,978 to €5,177
- Deferred charges and accrued income +€2,539
up €2,539 (+7504.8%), from €34 to €2,573
- Tangible fixed assets -€2,114
down €2,114 (-30.6%), from €6,897 to €4,783
- Profit (loss) carried forward +€18,791
up €18,791 (+32.4%), from €58,039 to €76,830
- Trade debts -€8,122
down €8,122 (-48.7%), from €16,695 to €8,573
- Gross operating margin +€68,611
up €68,611, from -€47,425 to €21,186
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 | €118,497 | €129,166 | +€10,668 | +9.0% |
| Fixed assets | 21/28 | €6,897 | €4,783 | -€2,114 | -30.6% |
| Tangible fixed assets | 22/27 | €6,897 | €4,783 | -€2,114 | -30.6% |
| Plant, machinery and equipment | 23 | €6,897 | €4,783 | -€2,114 | -30.6% |
| Current assets | 29/58 | €111,600 | €124,382 | +€12,782 | +11.5% |
| Amounts receivable within one year | 40/41 | €32,978 | €5,177 | -€27,801 | -84.3% |
| Other amounts receivable | 41 | €32,978 | €5,177 | -€27,801 | -84.3% |
| Cash at bank and in hand | 54/58 | €78,588 | €116,632 | +€38,044 | +48.4% |
| Deferred charges and accrued income | 490/1 | €34 | €2,573 | +€2,539 | +7504.8% |
| Total equity and liabilities | 10/49 | €118,497 | €129,166 | +€10,668 | +9.0% |
| Equity | 10/15 | €101,802 | €120,593 | +€18,791 | +18.5% |
| Contributions | 10/11 | €43,763 | €43,763 | = | 0.0% |
| Capital | 10 | €43,763 | €43,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,039 | €76,830 | +€18,791 | +32.4% |
| Amounts payable | 17/49 | €16,695 | €8,573 | -€8,122 | -48.7% |
| Amounts payable within one year | 42/48 | €16,695 | €8,573 | -€8,122 | -48.7% |
| Trade debts | 44 | €16,695 | €8,573 | -€8,122 | -48.7% |
| Suppliers | 440/4 | €16,695 | €8,573 | -€8,122 | -48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,114 | €2,114 | = | 0.0% |
| Other operating charges | 640/8 | €125 | - | -€125 | |
| Gross operating margin | 9900 | -€47,425 | €21,186 | +€68,611 | |
| Operating profit (loss) | 9901 | -€49,663 | €19,073 | +€68,736 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -18.3% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -18.3% |
| Financial charges | 65/66B | €45 | €282 | +€237 | +527.3% |
| Recurring financial charges | 65 | €45 | €282 | +€237 | +527.3% |
| Profit (loss) for the period before taxes | 9903 | -€49,708 | €18,791 | +€68,498 | |
| Profit (loss) for the period | 9904 | -€49,708 | €18,791 | +€68,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,708 | €18,791 | +€68,498 |
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 11 October 2026 via checked.be.