CLIMAFLOR: 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.
CLIMAFLOR
Largest movements
- Tangible fixed assets +€43,007
up €43,007 (+405.2%), from €10,613 to €53,620
of which Furniture and vehicles: +€43,868
- Cash +€19,611
up €19,611 (+153.9%), from €12,743 to €32,354
mainly Debts after one year (+€37,243) and Net result for the year (+€14,114)
- Receivables within one year -€3,705
down €3,705 (-84.2%), from €4,402 to €697
of which Other amounts receivable: -€2,370
- Debts after one year +€37,243
new in 2025: €37,243
- Reserves +€13,281
up €13,281 (+118.3%), from €11,225 to €24,506
- Current portion of long-term debt +€10,933
new in 2025: €10,933
- Other debts -€6,423
down €6,423 (-78.4%), from €8,192 to €1,769
- Tax, wage and social debts +€3,612
up €3,612 (+99.3%), from €3,636 to €7,248
- Gross operating margin +€12,726
up €12,726 (+72.5%), from €17,542 to €30,268
- Depreciation +€9,969
up €9,969 (+695.3%), from €1,434 to €11,403
- Financial charges +€1,489
up €1,489 (+275.8%), from €540 to €2,029
- Taxes -€644
down €644 (-19.8%), from €3,253 to €2,609
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 | €28,250 | €87,208 | +€58,958 | +208.7% |
| Fixed assets | 21/28 | €10,613 | €53,620 | +€43,007 | +405.2% |
| Tangible fixed assets | 22/27 | €10,613 | €53,620 | +€43,007 | +405.2% |
| Plant, machinery and equipment | 23 | €3,786 | €2,926 | -€861 | -22.7% |
| Furniture and vehicles | 24 | €6,826 | €50,694 | +€43,868 | +642.6% |
| Current assets | 29/58 | €17,637 | €33,588 | +€15,950 | +90.4% |
| Amounts receivable within one year | 40/41 | €4,402 | €697 | -€3,705 | -84.2% |
| Trade receivables | 40 | €1,432 | €97 | -€1,336 | -93.3% |
| Other amounts receivable | 41 | €2,970 | €600 | -€2,370 | -79.8% |
| Cash at bank and in hand | 54/58 | €12,743 | €32,354 | +€19,611 | +153.9% |
| Deferred charges and accrued income | 490/1 | €493 | €537 | +€44 | +9.0% |
| Total equity and liabilities | 10/49 | €28,250 | €87,208 | +€58,958 | +208.7% |
| Equity | 10/15 | €16,225 | €29,506 | +€13,281 | +81.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,225 | €24,506 | +€13,281 | +118.3% |
| Distributable reserves | 133 | €11,225 | €24,506 | +€13,281 | +118.3% |
| Amounts payable | 17/49 | €12,025 | €57,702 | +€45,677 | +379.8% |
| Amounts payable after more than one year | 17 | - | €37,243 | +€37,243 | |
| Financial debts | 170/4 | - | €37,243 | +€37,243 | |
| Amounts payable within one year | 42/48 | €12,025 | €20,459 | +€8,434 | +70.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,933 | +€10,933 | |
| Trade debts | 44 | €197 | €509 | +€313 | +158.9% |
| Suppliers | 440/4 | €197 | €509 | +€313 | +158.9% |
| Taxes, remuneration and social security | 45 | €3,636 | €7,248 | +€3,612 | +99.3% |
| Taxes | 450/3 | €3,636 | €7,248 | +€3,612 | +99.3% |
| Other amounts payable | 47/48 | €8,192 | €1,769 | -€6,423 | -78.4% |
| Non-recurring operating income | 76A | - | €2,509 | +€2,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,434 | €11,403 | +€9,969 | +695.3% |
| Other operating charges | 640/8 | €304 | €208 | -€97 | -31.7% |
| Gross operating margin | 9900 | €17,542 | €30,268 | +€12,726 | +72.5% |
| Operating profit (loss) | 9901 | €15,804 | €18,657 | +€2,853 | +18.1% |
| Financial income | 75/76B | €46 | €95 | +€48 | +103.5% |
| Recurring financial income | 75 | €46 | €95 | +€48 | +103.5% |
| Financial charges | 65/66B | €540 | €2,029 | +€1,489 | +275.8% |
| Recurring financial charges | 65 | €540 | €2,029 | +€1,489 | +275.8% |
| Profit (loss) for the period before taxes | 9903 | €15,311 | €16,723 | +€1,412 | +9.2% |
| Income taxes | 67/77 | €3,253 | €2,609 | -€644 | -19.8% |
| Profit (loss) for the period | 9904 | €12,058 | €14,114 | +€2,056 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,058 | €14,114 | +€2,056 | +17.0% |
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 2 October 2026 via checked.be.