CLIMAPLUS: 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.
CLIMAPLUS
Largest movements
- Cash +€78,109
up €78,109 (+133.4%), from €58,563 to €136,672
mainly Net result for the year (+€134,219) and Other debts (+€44,627)
- Tangible fixed assets -€13,568
down €13,568 (-24.3%), from €55,928 to €42,360
of which Leasing and similar rights: -€13,223
- Receivables within one year -€13,142
down €13,142 (-26.0%), from €50,496 to €37,353
of which Trade receivables: -€22,598
- Other debts +€44,627
up €44,627 (+13903.9%), from €321 to €44,948
- Tax, wage and social debts +€27,844
new in 2025: €27,844
of which Remuneration and social security: +€17,000
- Debts after one year -€12,561
down €12,561 (-28.2%), from €44,619 to €32,058
- Trade debts -€8,572
down €8,572 (-57.4%), from €14,935 to €6,364
- Taxes -€6,464
down €6,464 (-12.5%), from €51,595 to €45,131
- Gross operating margin -€4,877
down €4,877 (-2.4%), from €203,070 to €198,193
- Depreciation +€2,346
up €2,346 (+20.9%), from €11,222 to €13,568
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 | €167,402 | €219,339 | +€51,936 | +31.0% |
| Fixed assets | 21/28 | €55,928 | €42,360 | -€13,568 | -24.3% |
| Tangible fixed assets | 22/27 | €55,928 | €42,360 | -€13,568 | -24.3% |
| Plant, machinery and equipment | 23 | €867 | €523 | -€345 | -39.7% |
| Leasing and similar rights | 25 | €55,060 | €41,837 | -€13,223 | -24.0% |
| Current assets | 29/58 | €111,475 | €176,979 | +€65,504 | +58.8% |
| Amounts receivable within one year | 40/41 | €50,496 | €37,353 | -€13,142 | -26.0% |
| Trade receivables | 40 | €35,602 | €13,004 | -€22,598 | -63.5% |
| Other amounts receivable | 41 | €14,894 | €24,349 | +€9,455 | +63.5% |
| Cash at bank and in hand | 54/58 | €58,563 | €136,672 | +€78,109 | +133.4% |
| Deferred charges and accrued income | 490/1 | €2,416 | €2,953 | +€537 | +22.2% |
| Total equity and liabilities | 10/49 | €167,402 | €219,339 | +€51,936 | +31.0% |
| Equity | 10/15 | €95,564 | €95,564 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €93,564 | €93,564 | = | 0.0% |
| Distributable reserves | 133 | €93,564 | €93,564 | = | 0.0% |
| Amounts payable | 17/49 | €71,839 | €123,775 | +€51,936 | +72.3% |
| Amounts payable after more than one year | 17 | €44,619 | €32,058 | -€12,561 | -28.2% |
| Financial debts | 170/4 | €44,619 | €32,058 | -€12,561 | -28.2% |
| Amounts payable within one year | 42/48 | €27,219 | €91,717 | +€64,498 | +237.0% |
| Current portion of amounts payable after more than one year | 42 | €11,963 | €12,561 | +€598 | +5.0% |
| Trade debts | 44 | €14,935 | €6,364 | -€8,572 | -57.4% |
| Suppliers | 440/4 | €14,935 | €6,364 | -€8,572 | -57.4% |
| Taxes, remuneration and social security | 45 | - | €27,844 | +€27,844 | |
| Taxes | 450/3 | - | €10,844 | +€10,844 | |
| Remuneration and social security | 454/9 | - | €17,000 | +€17,000 | |
| Other amounts payable | 47/48 | €321 | €44,948 | +€44,627 | +13903.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,222 | €13,568 | +€2,346 | +20.9% |
| Other operating charges | 640/8 | €1,175 | €1,735 | +€560 | +47.7% |
| Gross operating margin | 9900 | €203,070 | €198,193 | -€4,877 | -2.4% |
| Operating profit (loss) | 9901 | €190,674 | €182,891 | -€7,783 | -4.1% |
| Financial income | 75/76B | €890 | - | -€890 | |
| Recurring financial income | 75 | €890 | - | -€890 | |
| Financial charges | 65/66B | €3,548 | €3,541 | -€7 | -0.2% |
| Recurring financial charges | 65 | €3,548 | €3,541 | -€7 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €188,015 | €179,350 | -€8,666 | -4.6% |
| Income taxes | 67/77 | €51,595 | €45,131 | -€6,464 | -12.5% |
| Profit (loss) for the period | 9904 | €136,421 | €134,219 | -€2,202 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €136,421 | €134,219 | -€2,202 | -1.6% |
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.