CLIMATICS: 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.
CLIMATICS
Largest movements
- Cash -€7,300
down €7,300 (-100.0%), from €7,300 to €0
mainly Other debts (-€9,253) and Trade debts (-€7,295)
- Stocks and contracts -€2,962
down €2,962 (-65.2%), from €4,540 to €1,578
- Receivables within one year -€2,300
down €2,300 (-13.2%), from €17,452 to €15,152
of which Trade receivables: -€2,251
- Deferred charges and accrued income -€452
down €452 (-23.5%), from €1,925 to €1,474
- Other debts -€9,253
down €9,253 (-74.3%), from €12,456 to €3,203
- Trade debts -€7,295
down €7,295 (-89.7%), from €8,130 to €835
- Reserves +€2,296
up €2,296 (+54.9%), from €4,180 to €6,476
of which Distributable reserves: +€2,296
- Short-term financial debts +€1,239
up €1,239, from €0 to €1,239
- Gross operating margin -€2,438
down €2,438 (-37.4%), from €6,523 to €4,085
- Financial charges -€423
down €423 (-49.9%), from €847 to €424
- Depreciation -€337
down €337 (-100.0%), from €337 to €0
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 | €31,217 | €18,204 | -€13,013 | -41.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €31,217 | €18,204 | -€13,013 | -41.7% |
| Stocks and contracts in progress | 3 | €4,540 | €1,578 | -€2,962 | -65.2% |
| Stocks | 30/36 | €4,540 | €1,578 | -€2,962 | -65.2% |
| Amounts receivable within one year | 40/41 | €17,452 | €15,152 | -€2,300 | -13.2% |
| Trade receivables | 40 | €15,217 | €12,966 | -€2,251 | -14.8% |
| Other amounts receivable | 41 | €2,235 | €2,187 | -€48 | -2.2% |
| Cash at bank and in hand | 54/58 | €7,300 | €0 | -€7,300 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,925 | €1,474 | -€452 | -23.5% |
| Total equity and liabilities | 10/49 | €31,217 | €18,204 | -€13,013 | -41.7% |
| Equity | 10/15 | €10,380 | €12,676 | +€2,296 | +22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,180 | €6,476 | +€2,296 | +54.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,320 | €4,616 | +€2,296 | +99.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €20,837 | €5,527 | -€15,309 | -73.5% |
| Amounts payable within one year | 42/48 | €20,837 | €5,527 | -€15,309 | -73.5% |
| Current portion of amounts payable after more than one year | 42 | €250 | €250 | = | 0.0% |
| Financial debts | 43 | €0 | €1,239 | +€1,239 | |
| Credit institutions | 430/8 | €0 | €1,239 | +€1,239 | |
| Trade debts | 44 | €8,130 | €835 | -€7,295 | -89.7% |
| Suppliers | 440/4 | €8,130 | €835 | -€7,295 | -89.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,456 | €3,203 | -€9,253 | -74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €337 | €0 | -€337 | -100.0% |
| Other operating charges | 640/8 | €1,317 | €1,364 | +€47 | +3.6% |
| Gross operating margin | 9900 | €6,523 | €4,085 | -€2,438 | -37.4% |
| Operating profit (loss) | 9901 | €4,869 | €2,720 | -€2,149 | -44.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €847 | €424 | -€423 | -49.9% |
| Recurring financial charges | 65 | €847 | €424 | -€423 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €4,022 | €2,296 | -€1,726 | -42.9% |
| Profit (loss) for the period | 9904 | €4,022 | €2,296 | -€1,726 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,022 | €2,296 | -€1,726 | -42.9% |
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 8 October 2026 via checked.be.