Climasphere: 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.
Climasphere
Largest movements
- Receivables within one year +€39,255
up €39,255 (+68.3%), from €57,510 to €96,765
of which Trade receivables: +€29,857
- Tangible fixed assets -€28,670
down €28,670 (-36.1%), from €79,361 to €50,691
of which Furniture and vehicles: -€16,544
- Cash -€20,891
down €20,891 (-40.6%), from €51,473 to €30,583
mainly Receivables within one year (-€39,255) and Debts after one year (-€20,319)
- Stocks and contracts +€7,829
up €7,829 (+118%), from €6,646 to €14,475
- Debts after one year -€20,319
down €20,319 (-40.0%), from €50,748 to €30,429
- Tax, wage and social debts +€17,408
up €17,408 (+101%), from €17,289 to €34,697
of which Taxes: +€8,804
- Reserves +€15,000
new in 2025: €15,000
- Accrued charges and deferred income -€9,154
no longer reported in 2025 (was €9,154)
- Current portion of long-term debt -€7,042
down €7,042 (-39.3%), from €17,923 to €10,881
- Gross operating margin -€38,603
down €38,603 (-37.1%), from €104,187 to €65,584
- Staff costs +€21,520
new in 2025: €21,520
- Taxes -€9,812
down €9,812 (-56.8%), from €17,289 to €7,477
- Depreciation -€1,378
down €1,378 (-9.0%), from €15,373 to €13,995
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 | €198,717 | €195,297 | -€3,420 | -1.7% |
| Fixed assets | 21/28 | €79,361 | €50,691 | -€28,670 | -36.1% |
| Tangible fixed assets | 22/27 | €79,361 | €50,691 | -€28,670 | -36.1% |
| Plant, machinery and equipment | 23 | €7,306 | €6,365 | -€941 | -12.9% |
| Furniture and vehicles | 24 | €19,857 | €3,313 | -€16,544 | -83.3% |
| Leasing and similar rights | 25 | €52,198 | €41,013 | -€11,185 | -21.4% |
| Current assets | 29/58 | €119,356 | €144,606 | +€25,250 | +21.2% |
| Stocks and contracts in progress | 3 | €6,646 | €14,475 | +€7,829 | +118% |
| Stocks | 30/36 | €6,646 | €14,475 | +€7,829 | +118% |
| Amounts receivable within one year | 40/41 | €57,510 | €96,765 | +€39,255 | +68.3% |
| Trade receivables | 40 | €46,604 | €76,461 | +€29,857 | +64.1% |
| Other amounts receivable | 41 | €10,906 | €20,304 | +€9,398 | +86.2% |
| Cash at bank and in hand | 54/58 | €51,473 | €30,583 | -€20,891 | -40.6% |
| Deferred charges and accrued income | 490/1 | €3,728 | €2,784 | -€944 | -25.3% |
| Total equity and liabilities | 10/49 | €198,717 | €195,297 | -€3,420 | -1.7% |
| Equity | 10/15 | €86,052 | €103,752 | +€17,700 | +20.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €15,000 | +€15,000 | |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €71,052 | €73,752 | +€2,700 | +3.8% |
| Amounts payable | 17/49 | €112,665 | €91,545 | -€21,120 | -18.7% |
| Amounts payable after more than one year | 17 | €50,748 | €30,429 | -€20,319 | -40.0% |
| Financial debts | 170/4 | €50,748 | €30,429 | -€20,319 | -40.0% |
| Amounts payable within one year | 42/48 | €52,764 | €61,116 | +€8,353 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €17,923 | €10,881 | -€7,042 | -39.3% |
| Trade debts | 44 | €17,552 | €15,539 | -€2,013 | -11.5% |
| Suppliers | 440/4 | €17,552 | €15,539 | -€2,013 | -11.5% |
| Taxes, remuneration and social security | 45 | €17,289 | €34,697 | +€17,408 | +101% |
| Taxes | 450/3 | €17,289 | €26,092 | +€8,804 | +50.9% |
| Remuneration and social security | 454/9 | - | €8,605 | +€8,605 | |
| Accrued charges and deferred income | 492/3 | €9,154 | - | -€9,154 | |
| Remuneration, social security and pensions | 62 | - | €21,520 | +€21,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,373 | €13,995 | -€1,378 | -9.0% |
| Other operating charges | 640/8 | €2,377 | €1,392 | -€985 | -41.4% |
| Non-recurring operating charges | 66A | - | €1,067 | +€1,067 | |
| Gross operating margin | 9900 | €104,187 | €65,584 | -€38,603 | -37.1% |
| Operating profit (loss) | 9901 | €86,437 | €27,611 | -€58,827 | -68.1% |
| Financial income | 75/76B | €724 | €434 | -€289 | -40.0% |
| Recurring financial income | 75 | €724 | €434 | -€289 | -40.0% |
| Financial charges | 65/66B | €2,136 | €2,867 | +€732 | +34.3% |
| Recurring financial charges | 65 | €2,136 | €2,867 | +€732 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €85,025 | €25,177 | -€59,848 | -70.4% |
| Income taxes | 67/77 | €17,289 | €7,477 | -€9,812 | -56.8% |
| Profit (loss) for the period | 9904 | €67,737 | €17,700 | -€50,036 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,737 | €17,700 | -€50,036 | -73.9% |
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 16 October 2026 via checked.be.