Climatisation Oxygène: 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.
Climatisation Oxygène
Largest movements
- Receivables within one year +€51,991
up €51,991 (+60.1%), from €86,560 to €138,551
of which Trade receivables: +€48,010
- Cash -€47,346
down €47,346 (-11.0%), from €430,475 to €383,129
mainly Contributions, distributions and other (-€130,000) and Receivables within one year (-€51,991)
- Intangible fixed assets -€21,000
down €21,000 (-33.3%), from €63,000 to €42,000
- Stocks and contracts +€19,770
up €19,770 (+1,588%), from €1,245 to €21,015
- Profit (loss) carried forward -€76,862
down €76,862 (-83.5%), from €92,079 to €15,217
- Other debts +€32,498
up €32,498 (+9.6%), from €337,437 to €369,935
- Trade debts +€31,804
up €31,804 (+526%), from €6,047 to €37,851
- Reserves +€9,091
up €9,091 (+7.8%), from €117,000 to €126,091
of which Distributable reserves: +€9,091
- Financial charges +€25,828
up €25,828 (+43.9%), from €58,853 to €84,681
- Gross operating margin +€8,449
up €8,449 (+4.5%), from €189,114 to €197,564
- Staff costs +€2,938
up €2,938 (+352%), from €834 to €3,772
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 | €598,746 | €600,189 | +€1,443 | +0.2% |
| Fixed assets | 21/28 | €74,461 | €51,488 | -€22,973 | -30.9% |
| Intangible fixed assets | 21 | €63,000 | €42,000 | -€21,000 | -33.3% |
| Tangible fixed assets | 22/27 | €11,281 | €9,308 | -€1,973 | -17.5% |
| Land and buildings | 22 | €7,834 | €6,830 | -€1,004 | -12.8% |
| Plant, machinery and equipment | 23 | €2,611 | €999 | -€1,612 | -61.8% |
| Furniture and vehicles | 24 | €836 | €1,479 | +€643 | +77.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €524,285 | €548,701 | +€24,416 | +4.7% |
| Stocks and contracts in progress | 3 | €1,245 | €21,015 | +€19,770 | +1,588% |
| Stocks | 30/36 | €1,245 | €21,015 | +€19,770 | +1,588% |
| Amounts receivable within one year | 40/41 | €86,560 | €138,551 | +€51,991 | +60.1% |
| Trade receivables | 40 | €71,853 | €119,863 | +€48,010 | +66.8% |
| Other amounts receivable | 41 | €14,707 | €18,689 | +€3,982 | +27.1% |
| Cash at bank and in hand | 54/58 | €430,475 | €383,129 | -€47,346 | -11.0% |
| Deferred charges and accrued income | 490/1 | €6,005 | €6,006 | +€1 | 0.0% |
| Total equity and liabilities | 10/49 | €598,746 | €600,189 | +€1,443 | +0.2% |
| Equity | 10/15 | €229,079 | €161,308 | -€67,771 | -29.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €117,000 | €126,091 | +€9,091 | +7.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €115,000 | €124,091 | +€9,091 | +7.9% |
| Profit (loss) carried forward | 14 | €92,079 | €15,217 | -€76,862 | -83.5% |
| Amounts payable | 17/49 | €369,667 | €438,881 | +€69,214 | +18.7% |
| Amounts payable within one year | 42/48 | €369,667 | €438,881 | +€69,214 | +18.7% |
| Trade debts | 44 | €6,047 | €37,851 | +€31,804 | +526% |
| Suppliers | 440/4 | €6,047 | €37,851 | +€31,804 | +526% |
| Taxes, remuneration and social security | 45 | €26,182 | €31,094 | +€4,912 | +18.8% |
| Taxes | 450/3 | €26,182 | €27,094 | +€912 | +3.5% |
| Remuneration and social security | 454/9 | €0 | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €337,437 | €369,935 | +€32,498 | +9.6% |
| Remuneration, social security and pensions | 62 | €834 | €3,772 | +€2,938 | +352% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,594 | €24,254 | -€340 | -1.4% |
| Other operating charges | 640/8 | €1,949 | €1,842 | -€107 | -5.5% |
| Gross operating margin | 9900 | €189,114 | €197,564 | +€8,449 | +4.5% |
| Operating profit (loss) | 9901 | €161,738 | €167,695 | +€5,957 | +3.7% |
| Financial income | 75/76B | €4,483 | €3,675 | -€808 | -18.0% |
| Recurring financial income | 75 | €4,483 | €3,675 | -€808 | -18.0% |
| Financial charges | 65/66B | €58,853 | €84,681 | +€25,828 | +43.9% |
| Recurring financial charges | 65 | €58,853 | €84,681 | +€25,828 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €107,368 | €86,689 | -€20,679 | -19.3% |
| Income taxes | 67/77 | €22,700 | €24,460 | +€1,760 | +7.8% |
| Profit (loss) for the period | 9904 | €84,668 | €62,229 | -€22,439 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €84,668 | €62,229 | -€22,439 | -26.5% |
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 27 October 2026 via checked.be.