CLIMATE CITIES: 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.
CLIMATE CITIES
Largest movements
- Tangible fixed assets +€15,832
up €15,832 (+1868.6%), from €847 to €16,679
of which Land and buildings: +€14,714
- Receivables within one year +€8,925
up €8,925 (+3757.8%), from €238 to €9,162
of which Other amounts receivable: +€6,139
- Deferred charges and accrued income -€4,456
down €4,456 (-26.7%), from €16,698 to €12,242
- Cash +€1,898
up €1,898 (+4.3%), from €44,146 to €46,044
mainly Net result for the year (+€27,792) and Other debts (+€16,540)
- Other debts +€16,540
up €16,540 (+227.8%), from €7,260 to €23,800
- Tax, wage and social debts +€5,802
up €5,802 (+421.0%), from €1,378 to €7,180
- Gross operating margin -€14,925
down €14,925 (-26.4%), from €56,589 to €41,663
- Taxes -€4,721
down €4,721 (-33.8%), from €13,953 to €9,231
- Depreciation +€1,476
up €1,476 (+89.7%), from €1,645 to €3,121
- Financial charges +€1,008
up €1,008 (+2398.9%), from €42 to €1,050
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 | €63,240 | €84,878 | +€21,639 | +34.2% |
| Formation expenses | 20 | €87 | €0 | -€87 | -100.0% |
| Fixed assets | 21/28 | €2,071 | €17,430 | +€15,360 | +741.8% |
| Intangible fixed assets | 21 | €973 | €501 | -€473 | -48.5% |
| Tangible fixed assets | 22/27 | €847 | €16,679 | +€15,832 | +1868.6% |
| Land and buildings | 22 | - | €14,714 | +€14,714 | |
| Plant, machinery and equipment | 23 | €584 | €46 | -€538 | -92.2% |
| Furniture and vehicles | 24 | €264 | €1,920 | +€1,656 | +628.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €61,081 | €67,448 | +€6,366 | +10.4% |
| Amounts receivable within one year | 40/41 | €238 | €9,162 | +€8,925 | +3757.8% |
| Trade receivables | 40 | €238 | €3,024 | +€2,786 | +1173.1% |
| Other amounts receivable | 41 | - | €6,139 | +€6,139 | |
| Cash at bank and in hand | 54/58 | €44,146 | €46,044 | +€1,898 | +4.3% |
| Deferred charges and accrued income | 490/1 | €16,698 | €12,242 | -€4,456 | -26.7% |
| Total equity and liabilities | 10/49 | €63,240 | €84,878 | +€21,639 | +34.2% |
| Equity | 10/15 | €52,788 | €52,581 | -€208 | -0.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,788 | €50,581 | -€208 | -0.4% |
| Amounts payable | 17/49 | €10,451 | €32,298 | +€21,846 | +209.0% |
| Amounts payable within one year | 42/48 | €10,409 | €32,298 | +€21,888 | +210.3% |
| Trade debts | 44 | €1,772 | €1,317 | -€454 | -25.6% |
| Suppliers | 440/4 | €1,772 | €1,317 | -€454 | -25.6% |
| Taxes, remuneration and social security | 45 | €1,378 | €7,180 | +€5,802 | +421.0% |
| Taxes | 450/3 | €1,378 | €7,180 | +€5,802 | +421.0% |
| Other amounts payable | 47/48 | €7,260 | €23,800 | +€16,540 | +227.8% |
| Accrued charges and deferred income | 492/3 | €42 | - | -€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,645 | €3,121 | +€1,476 | +89.7% |
| Other operating charges | 640/8 | €584 | €476 | -€109 | -18.6% |
| Gross operating margin | 9900 | €56,589 | €41,663 | -€14,925 | -26.4% |
| Operating profit (loss) | 9901 | €54,359 | €38,067 | -€16,292 | -30.0% |
| Financial income | 75/76B | €12 | €6 | -€5 | -45.6% |
| Recurring financial income | 75 | €12 | €6 | -€5 | -45.6% |
| Financial charges | 65/66B | €42 | €1,050 | +€1,008 | +2398.9% |
| Recurring financial charges | 65 | €42 | €1,050 | +€1,008 | +2398.9% |
| Profit (loss) for the period before taxes | 9903 | €54,329 | €37,024 | -€17,305 | -31.9% |
| Income taxes | 67/77 | €13,953 | €9,231 | -€4,721 | -33.8% |
| Profit (loss) for the period | 9904 | €40,376 | €27,792 | -€12,584 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,376 | €27,792 | -€12,584 | -31.2% |
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 9 October 2026 via checked.be.