CLIMATEC D L M: what changed
CLIMATEC D L M
Largest movements
- Tangible fixed assets +€29,252
up €29,252 (+22.9%), from €127,701 to €156,953
of which Furniture and vehicles: +€37,593
- Current investments -€25,000
down €25,000 (-41.7%), from €60,000 to €35,000
- Cash -€5,502
down €5,502 (-19.4%), from €28,366 to €22,864
mainly Investment in fixed assets (net) (-€41,479) and Receivables within one year (-€1,236)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€9,420
up €9,420 (+235%), from €4,014 to €13,434
- Depreciation +€3,174
up €3,174 (+35.1%), from €9,052 to €12,227
- Financial income -€1,045
down €1,045 (-44.6%), from €2,342 to €1,297
- Taxes +€672
up €672, from -€499 to €173
- Financial charges -€418
down €418 (-76.0%), from €550 to €132
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,519 | €221,479 | -€40 | 0.0% |
| Fixed assets | 21/28 | €127,701 | €156,953 | +€29,252 | +22.9% |
| Tangible fixed assets | 22/27 | €127,701 | €156,953 | +€29,252 | +22.9% |
| Land and buildings | 22 | €126,291 | €117,950 | -€8,341 | -6.6% |
| Furniture and vehicles | 24 | €1,410 | €39,003 | +€37,593 | +2,667% |
| Current assets | 29/58 | €93,818 | €64,527 | -€29,292 | -31.2% |
| Amounts receivable within one year | 40/41 | €4,145 | €5,381 | +€1,236 | +29.8% |
| Trade receivables | 40 | €254 | €0 | -€254 | -100% |
| Other amounts receivable | 41 | €3,891 | €5,381 | +€1,490 | +38.3% |
| Current investments | 50/53 | €60,000 | €35,000 | -€25,000 | -41.7% |
| Cash at bank and in hand | 54/58 | €28,366 | €22,864 | -€5,502 | -19.4% |
| Deferred charges and accrued income | 490/1 | €1,307 | €1,282 | -€25 | -1.9% |
| Total equity and liabilities | 10/49 | €221,519 | €221,479 | -€40 | 0.0% |
| Equity | 10/15 | €218,955 | €218,821 | -€134 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,660 | €78,660 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,800 | €21,800 | = | 0.0% |
| Distributable reserves | 133 | €56,860 | €56,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,695 | €121,561 | -€134 | -0.1% |
| Amounts payable | 17/49 | €2,564 | €2,659 | +€95 | +3.7% |
| Amounts payable within one year | 42/48 | €2,546 | €2,653 | +€106 | +4.2% |
| Trade debts | 44 | €2,300 | €2,191 | -€109 | -4.7% |
| Suppliers | 440/4 | €2,300 | €2,191 | -€109 | -4.7% |
| Taxes, remuneration and social security | 45 | - | €27 | +€27 | |
| Taxes | 450/3 | - | €27 | +€27 | |
| Other amounts payable | 47/48 | €246 | €435 | +€189 | +76.6% |
| Accrued charges and deferred income | 492/3 | €17 | €6 | -€11 | -65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,052 | €12,227 | +€3,174 | +35.1% |
| Other operating charges | 640/8 | €2,286 | €2,334 | +€49 | +2.1% |
| Gross operating margin | 9900 | €4,014 | €13,434 | +€9,420 | +235% |
| Operating profit (loss) | 9901 | -€7,324 | -€1,127 | +€6,197 | +84.6% |
| Financial income | 75/76B | €2,342 | €1,297 | -€1,045 | -44.6% |
| Recurring financial income | 75 | €2,342 | €1,297 | -€1,045 | -44.6% |
| Financial charges | 65/66B | €550 | €132 | -€418 | -76.0% |
| Recurring financial charges | 65 | €550 | €132 | -€418 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,532 | €38 | +€5,570 | |
| Income taxes | 67/77 | -€499 | €173 | +€672 | |
| Profit (loss) for the period | 9904 | -€5,033 | -€134 | +€4,898 | +97.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,033 | -€134 | +€4,898 | +97.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.