Climatt: 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.
Climatt
Largest movements
- Cash +€40,697
up €40,697 (+131.3%), from €30,991 to €71,689
mainly Net result for the year (+€32,870) and Depreciation (+€30,259)
- Tangible fixed assets -€29,444
down €29,444 (-28.6%), from €102,881 to €73,437
of which Furniture and vehicles: -€29,372
- Receivables within one year -€13,068
down €13,068 (-41.2%), from €31,687 to €18,619
of which Other amounts receivable: -€15,538
- Stocks and contracts +€9,085
up €9,085 (+31.2%), from €29,113 to €38,197
- Deferred charges and accrued income +€8,407
up €8,407 (+2770.4%), from €303 to €8,711
- Profit (loss) carried forward +€32,870
up €32,870 (+43.5%), from €75,597 to €108,467
- Debts after one year -€9,493
down €9,493 (-100.0%), from €9,493 to €0
- Other debts -€8,448
down €8,448 (-9.9%), from €85,706 to €77,258
- Tax, wage and social debts +€4,517
up €4,517 (+161.3%), from €2,800 to €7,317
- Current portion of long-term debt -€4,498
down €4,498 (-32.1%), from €13,991 to €9,493
- Depreciation +€8,714
up €8,714 (+40.4%), from €21,545 to €30,259
- Financial charges +€5,102
up €5,102 (+614.8%), from €830 to €5,932
- Gross operating margin +€4,261
up €4,261 (+5.9%), from €72,021 to €76,283
- Taxes -€966
down €966 (-10.1%), from €9,566 to €8,600
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 | €194,976 | €210,654 | +€15,678 | +8.0% |
| Fixed assets | 21/28 | €102,881 | €73,437 | -€29,444 | -28.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €102,881 | €73,437 | -€29,444 | -28.6% |
| Land and buildings | 22 | €403 | €257 | -€146 | -36.2% |
| Plant, machinery and equipment | 23 | €1,021 | €1,095 | +€74 | +7.3% |
| Furniture and vehicles | 24 | €101,457 | €72,085 | -€29,372 | -29.0% |
| Current assets | 29/58 | €92,095 | €137,216 | +€45,122 | +49.0% |
| Stocks and contracts in progress | 3 | €29,113 | €38,197 | +€9,085 | +31.2% |
| Stocks | 30/36 | €29,113 | €38,197 | +€9,085 | +31.2% |
| Amounts receivable within one year | 40/41 | €31,687 | €18,619 | -€13,068 | -41.2% |
| Trade receivables | 40 | €12,287 | €14,757 | +€2,470 | +20.1% |
| Other amounts receivable | 41 | €19,400 | €3,863 | -€15,538 | -80.1% |
| Cash at bank and in hand | 54/58 | €30,991 | €71,689 | +€40,697 | +131.3% |
| Deferred charges and accrued income | 490/1 | €303 | €8,711 | +€8,407 | +2770.4% |
| Total equity and liabilities | 10/49 | €194,976 | €210,654 | +€15,678 | +8.0% |
| Equity | 10/15 | €76,597 | €109,467 | +€32,870 | +42.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,597 | €108,467 | +€32,870 | +43.5% |
| Amounts payable | 17/49 | €118,379 | €101,186 | -€17,192 | -14.5% |
| Amounts payable after more than one year | 17 | €9,493 | €0 | -€9,493 | -100.0% |
| Financial debts | 170/4 | €9,493 | €0 | -€9,493 | -100.0% |
| Amounts payable within one year | 42/48 | €107,385 | €99,686 | -€7,699 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €13,991 | €9,493 | -€4,498 | -32.1% |
| Trade debts | 44 | €4,889 | €5,619 | +€730 | +14.9% |
| Suppliers | 440/4 | €4,889 | €5,619 | +€730 | +14.9% |
| Taxes, remuneration and social security | 45 | €2,800 | €7,317 | +€4,517 | +161.3% |
| Taxes | 450/3 | €2,800 | €7,317 | +€4,517 | +161.3% |
| Other amounts payable | 47/48 | €85,706 | €77,258 | -€8,448 | -9.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | €300 | €1,653 | +€1,353 | +451.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,545 | €30,259 | +€8,714 | +40.4% |
| Other operating charges | 640/8 | €1,647 | €1,555 | -€91 | -5.5% |
| Gross operating margin | 9900 | €72,021 | €76,283 | +€4,261 | +5.9% |
| Operating profit (loss) | 9901 | €48,830 | €44,468 | -€4,361 | -8.9% |
| Financial income | 75/76B | €2,180 | €2,934 | +€754 | +34.6% |
| Recurring financial income | 75 | €2,180 | €2,934 | +€754 | +34.6% |
| Financial charges | 65/66B | €830 | €5,932 | +€5,102 | +614.8% |
| Recurring financial charges | 65 | €830 | €5,932 | +€5,102 | +614.8% |
| Profit (loss) for the period before taxes | 9903 | €50,180 | €41,470 | -€8,709 | -17.4% |
| Income taxes | 67/77 | €9,566 | €8,600 | -€966 | -10.1% |
| Profit (loss) for the period | 9904 | €40,614 | €32,870 | -€7,744 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,614 | €32,870 | -€7,744 | -19.1% |
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 6 October 2026 via checked.be.