CLIMAVAN: 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.
CLIMAVAN
Largest movements
- Receivables within one year +€33,280
up €33,280 (+136%), from €24,529 to €57,809
of which Other amounts receivable: +€41,531
- Cash -€18,138
down €18,138 (-98.5%), from €18,416 to €278
mainly Receivables within one year (-€33,280) and Debts after one year (-€9,201)
- Tangible fixed assets -€13,978
down €13,978 (-22.7%), from €61,594 to €47,616
of which Leasing and similar rights: -€10,923
- Debts after one year -€9,201
down €9,201 (-23.9%), from €38,488 to €29,287
- Reserves +€6,455
up €6,455 (+20.4%), from €31,619 to €38,074
- Tax, wage and social debts +€4,526
up €4,526 (+33.5%), from €13,514 to €18,039
- Trade debts -€2,177
down €2,177 (-25.3%), from €8,600 to €6,423
- Gross operating margin -€36,759
down €36,759 (-55.4%), from €66,306 to €29,547
- Taxes -€9,922
down €9,922 (-73.3%), from €13,527 to €3,605
- Other operating charges -€1,651
down €1,651 (-39.4%), from €4,195 to €2,544
- Depreciation +€1,596
up €1,596 (+11.6%), from €13,808 to €15,404
- Financial income +€1,095
up €1,095 (+168%), from €652 to €1,747
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 | €107,071 | €107,225 | +€154 | +0.1% |
| Fixed assets | 21/28 | €62,394 | €48,216 | -€14,178 | -22.7% |
| Intangible fixed assets | 21 | €800 | €600 | -€200 | -25.0% |
| Tangible fixed assets | 22/27 | €61,594 | €47,616 | -€13,978 | -22.7% |
| Plant, machinery and equipment | 23 | €2,990 | €2,571 | -€418 | -14.0% |
| Furniture and vehicles | 24 | €13,720 | €11,084 | -€2,637 | -19.2% |
| Leasing and similar rights | 25 | €44,884 | €33,961 | -€10,923 | -24.3% |
| Current assets | 29/58 | €44,677 | €59,009 | +€14,332 | +32.1% |
| Amounts receivable within one year | 40/41 | €24,529 | €57,809 | +€33,280 | +136% |
| Trade receivables | 40 | €16,113 | €7,862 | -€8,251 | -51.2% |
| Other amounts receivable | 41 | €8,416 | €49,947 | +€41,531 | +493% |
| Cash at bank and in hand | 54/58 | €18,416 | €278 | -€18,138 | -98.5% |
| Deferred charges and accrued income | 490/1 | €1,732 | €922 | -€810 | -46.8% |
| Total equity and liabilities | 10/49 | €107,071 | €107,225 | +€154 | +0.1% |
| Equity | 10/15 | €37,819 | €44,274 | +€6,455 | +17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,619 | €38,074 | +€6,455 | +20.4% |
| Distributable reserves | 133 | €31,619 | €38,074 | +€6,455 | +20.4% |
| Amounts payable | 17/49 | €69,252 | €62,951 | -€6,301 | -9.1% |
| Amounts payable after more than one year | 17 | €38,488 | €29,287 | -€9,201 | -23.9% |
| Financial debts | 170/4 | €38,488 | €29,287 | -€9,201 | -23.9% |
| Amounts payable within one year | 42/48 | €30,764 | €33,664 | +€2,900 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €8,650 | €9,201 | +€551 | +6.4% |
| Trade debts | 44 | €8,600 | €6,423 | -€2,177 | -25.3% |
| Suppliers | 440/4 | €8,600 | €6,423 | -€2,177 | -25.3% |
| Taxes, remuneration and social security | 45 | €13,514 | €18,039 | +€4,526 | +33.5% |
| Taxes | 450/3 | €13,514 | €18,039 | +€4,526 | +33.5% |
| Remuneration, social security and pensions | 62 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,808 | €15,404 | +€1,596 | +11.6% |
| Other operating charges | 640/8 | €4,195 | €2,544 | -€1,651 | -39.4% |
| Non-recurring operating charges | 66A | - | €418 | +€418 | |
| Gross operating margin | 9900 | €66,306 | €29,547 | -€36,759 | -55.4% |
| Operating profit (loss) | 9901 | €47,803 | €11,180 | -€36,622 | -76.6% |
| Financial income | 75/76B | €652 | €1,747 | +€1,095 | +168% |
| Recurring financial income | 75 | €652 | €1,747 | +€1,095 | +168% |
| Financial charges | 65/66B | €3,308 | €2,867 | -€441 | -13.3% |
| Recurring financial charges | 65 | €3,308 | €2,867 | -€441 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €45,146 | €10,060 | -€35,086 | -77.7% |
| Income taxes | 67/77 | €13,527 | €3,605 | -€9,922 | -73.3% |
| Profit (loss) for the period | 9904 | €31,619 | €6,455 | -€25,164 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,619 | €6,455 | -€25,164 | -79.6% |
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 15 October 2026 via checked.be.