ClimB-IT: 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.
ClimB-IT
Largest movements
- Tangible fixed assets +€99,185
up €99,185 (+14.0%), from €707,500 to €806,685
of which Land and buildings: +€117,086
- Receivables within one year -€57,932
down €57,932 (-53.5%), from €108,195 to €50,262
of which Trade receivables: -€60,524
- Other debts +€183,075
up €183,075 (+287.5%), from €63,667 to €246,742
- Debts after one year -€89,011
down €89,011 (-12.5%), from €711,683 to €622,672
of which Financial debts: -€89,011
- Profit (loss) carried forward -€65,441
down €65,441 (-100.2%), from -€65,287 to -€130,728
- Current portion of long-term debt +€32,505
up €32,505 (+132.3%), from €24,574 to €57,079
- Purchases and services +€118,989
new in 2024: €118,989
- Turnover +€94,358
new in 2024: €94,358
- Gross operating margin -€27,540
down €27,540, from €2,997 to -€24,542
- Financial charges -€6,418
down €6,418 (-48.9%), from €13,138 to €6,720
- Taxes -€1,212
no longer reported in 2024 (was €1,212)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €828,186 | €866,860 | +€38,674 | +4.7% |
| Fixed assets | 21/28 | €707,500 | €806,685 | +€99,185 | +14.0% |
| Tangible fixed assets | 22/27 | €707,500 | €806,685 | +€99,185 | +14.0% |
| Land and buildings | 22 | €607,048 | €724,134 | +€117,086 | +19.3% |
| Furniture and vehicles | 24 | €100,451 | €82,551 | -€17,900 | -17.8% |
| Current assets | 29/58 | €120,686 | €60,175 | -€60,511 | -50.1% |
| Amounts receivable within one year | 40/41 | €108,195 | €50,262 | -€57,932 | -53.5% |
| Trade receivables | 40 | €105,576 | €45,052 | -€60,524 | -57.3% |
| Other amounts receivable | 41 | €2,618 | €5,210 | +€2,592 | +99.0% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,500 | €4,651 | +€151 | +3.3% |
| Deferred charges and accrued income | 490/1 | €7,991 | €5,261 | -€2,730 | -34.2% |
| Total equity and liabilities | 10/49 | €828,186 | €866,860 | +€38,674 | +4.7% |
| Equity | 10/15 | -€1,287 | -€66,728 | -€65,441 | -5085.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,287 | -€130,728 | -€65,441 | -100.2% |
| Amounts payable | 17/49 | €829,473 | €933,587 | +€104,115 | +12.6% |
| Amounts payable after more than one year | 17 | €711,683 | €622,672 | -€89,011 | -12.5% |
| Financial debts | 170/4 | €571,683 | €482,672 | -€89,011 | -15.6% |
| Other amounts payable | 178/9 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €117,789 | €310,915 | +€193,125 | +164.0% |
| Current portion of amounts payable after more than one year | 42 | €24,574 | €57,079 | +€32,505 | +132.3% |
| Financial debts | 43 | €7,078 | - | -€7,078 | |
| Credit institutions | 430/8 | €7,078 | - | -€7,078 | |
| Trade debts | 44 | €7,351 | €0 | -€7,351 | -100.0% |
| Suppliers | 440/4 | €7,351 | €0 | -€7,351 | -100.0% |
| Taxes, remuneration and social security | 45 | €15,120 | €7,094 | -€8,026 | -53.1% |
| Taxes | 450/3 | €15,120 | €7,094 | -€8,026 | -53.1% |
| Other amounts payable | 47/48 | €63,667 | €246,742 | +€183,075 | +287.5% |
| Turnover | 70 | - | €94,358 | +€94,358 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €118,989 | +€118,989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,105 | €30,081 | -€24 | -0.1% |
| Other operating charges | 640/8 | €4,647 | €4,098 | -€550 | -11.8% |
| Gross operating margin | 9900 | €2,997 | -€24,542 | -€27,540 | |
| Operating profit (loss) | 9901 | -€31,755 | -€58,721 | -€26,966 | -84.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €13,138 | €6,720 | -€6,418 | -48.9% |
| Recurring financial charges | 65 | €13,138 | €6,720 | -€6,418 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | -€44,893 | -€65,441 | -€20,548 | -45.8% |
| Income taxes | 67/77 | €1,212 | - | -€1,212 | |
| Profit (loss) for the period | 9904 | -€46,105 | -€65,441 | -€19,336 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,105 | -€65,441 | -€19,336 | -41.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.