CLIMATECHNICS: 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.
CLIMATECHNICS
Largest movements
- Receivables within one year +€4,702
up €4,702 (+16.4%), from €28,738 to €33,440
of which Other amounts receivable: +€9,555
- Cash +€4,044
up €4,044 (+40.5%), from €9,979 to €14,023
mainly Tax, wage and social debts (+€178,802) and Current investments (+€2,299)
- Current investments -€2,299
down €2,299 (-99.6%), from €2,308 to €9
- Tangible fixed assets -€1,840
down €1,840 (-56.9%), from €3,233 to €1,393
of which Furniture and vehicles: -€1,771
- Deferred charges and accrued income +€893
new in 2025: €893
- Tax, wage and social debts +€178,802
up €178,802 (+1990.0%), from €8,985 to €187,787
of which Taxes: +€180,587
- Profit (loss) carried forward -€173,433
down €173,433, from €36,824 to -€136,610
- Taxes +€92,603
up €92,603 (+948.2%), from €9,766 to €102,369
- Other operating charges +€71,549
up €71,549 (+1311.1%), from €5,457 to €77,006
- Gross operating margin -€19,802
down €19,802 (-53.5%), from €37,024 to €17,222
- Financial charges +€8,756
up €8,756 (+1278.5%), from €685 to €9,441
- Depreciation -€573
down €573 (-23.7%), from €2,413 to €1,840
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 | €47,109 | €52,608 | +€5,499 | +11.7% |
| Fixed assets | 21/28 | €6,083 | €4,243 | -€1,840 | -30.2% |
| Tangible fixed assets | 22/27 | €3,233 | €1,393 | -€1,840 | -56.9% |
| Plant, machinery and equipment | 23 | €69 | €0 | -€69 | -100.0% |
| Furniture and vehicles | 24 | €3,164 | €1,393 | -€1,771 | -56.0% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €41,025 | €48,365 | +€7,339 | +17.9% |
| Amounts receivable within one year | 40/41 | €28,738 | €33,440 | +€4,702 | +16.4% |
| Trade receivables | 40 | €4,853 | €0 | -€4,853 | -100.0% |
| Other amounts receivable | 41 | €23,885 | €33,440 | +€9,555 | +40.0% |
| Current investments | 50/53 | €2,308 | €9 | -€2,299 | -99.6% |
| Cash at bank and in hand | 54/58 | €9,979 | €14,023 | +€4,044 | +40.5% |
| Deferred charges and accrued income | 490/1 | - | €893 | +€893 | |
| Total equity and liabilities | 10/49 | €47,109 | €52,608 | +€5,499 | +11.7% |
| Equity | 10/15 | €38,124 | -€135,310 | -€173,433 | |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,824 | -€136,610 | -€173,433 | |
| Amounts payable | 17/49 | €8,985 | €187,918 | +€178,933 | +1991.5% |
| Amounts payable within one year | 42/48 | €8,985 | €187,918 | +€178,933 | +1991.5% |
| Trade debts | 44 | - | €131 | +€131 | |
| Suppliers | 440/4 | - | €131 | +€131 | |
| Taxes, remuneration and social security | 45 | €8,985 | €187,787 | +€178,802 | +1990.0% |
| Taxes | 450/3 | €7,200 | €187,787 | +€180,587 | +2508.2% |
| Remuneration and social security | 454/9 | €1,785 | €0 | -€1,785 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,413 | €1,840 | -€573 | -23.7% |
| Other operating charges | 640/8 | €5,457 | €77,006 | +€71,549 | +1311.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €37,024 | €17,222 | -€19,802 | -53.5% |
| Operating profit (loss) | 9901 | €29,153 | -€61,624 | -€90,777 | |
| Financial income | 75/76B | €152 | €1 | -€151 | -99.5% |
| Recurring financial income | 75 | €152 | €1 | -€151 | -99.5% |
| Financial charges | 65/66B | €685 | €9,441 | +€8,756 | +1278.5% |
| Recurring financial charges | 65 | €685 | €9,441 | +€8,756 | +1278.5% |
| Profit (loss) for the period before taxes | 9903 | €28,620 | -€71,065 | -€99,685 | |
| Income taxes | 67/77 | €9,766 | €102,369 | +€92,603 | +948.2% |
| Profit (loss) for the period | 9904 | €18,854 | -€173,433 | -€192,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,854 | -€173,433 | -€192,287 |
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 5 October 2026 via checked.be.