CLIMCO: 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.
CLIMCO
Largest movements
- Receivables within one year +€69,588
up €69,588 (+38.5%), from €180,883 to €250,471
of which Trade receivables: +€46,616
- Tangible fixed assets -€44,248
down €44,248 (-31.0%), from €142,816 to €98,569
of which Furniture and vehicles: -€43,488
- Cash +€26,950
up €26,950 (+90.2%), from €29,892 to €56,842
mainly Trade debts (+€76,153) and Depreciation (+€44,248)
- Stocks and contracts -€11,467
down €11,467 (-22.4%), from €51,122 to €39,655
- Trade debts +€76,153
up €76,153 (+34.9%), from €217,976 to €294,129
- Debts after one year -€23,221
down €23,221 (-35.0%), from €66,423 to €43,202
- Tax, wage and social debts -€12,151
down €12,151 (-15.1%), from €80,536 to €68,385
of which Remuneration and social security: -€16,349
- Profit (loss) carried forward +€5,784
up €5,784 (+52.7%), from -€10,968 to -€5,184
- Gross operating margin +€31,498
up €31,498 (+8.1%), from €387,894 to €419,392
- Depreciation -€5,474
down €5,474 (-11.0%), from €49,722 to €44,248
- Financial income +€4,224
up €4,224 (+1592.0%), from €265 to €4,490
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 | €414,540 | €455,922 | +€41,382 | +10.0% |
| Fixed assets | 21/28 | €142,816 | €98,569 | -€44,248 | -31.0% |
| Tangible fixed assets | 22/27 | €142,816 | €98,569 | -€44,248 | -31.0% |
| Plant, machinery and equipment | 23 | €1,041 | €281 | -€760 | -73.0% |
| Furniture and vehicles | 24 | €141,776 | €98,288 | -€43,488 | -30.7% |
| Current assets | 29/58 | €271,724 | €357,354 | +€85,630 | +31.5% |
| Stocks and contracts in progress | 3 | €51,122 | €39,655 | -€11,467 | -22.4% |
| Stocks | 30/36 | €51,122 | €39,655 | -€11,467 | -22.4% |
| Amounts receivable within one year | 40/41 | €180,883 | €250,471 | +€69,588 | +38.5% |
| Trade receivables | 40 | €147,619 | €194,235 | +€46,616 | +31.6% |
| Other amounts receivable | 41 | €33,264 | €56,235 | +€22,972 | +69.1% |
| Cash at bank and in hand | 54/58 | €29,892 | €56,842 | +€26,950 | +90.2% |
| Deferred charges and accrued income | 490/1 | €9,827 | €10,385 | +€559 | +5.7% |
| Total equity and liabilities | 10/49 | €414,540 | €455,922 | +€41,382 | +10.0% |
| Equity | 10/15 | -€2,908 | €2,876 | +€5,784 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,968 | -€5,184 | +€5,784 | +52.7% |
| Amounts payable | 17/49 | €417,448 | €453,046 | +€35,599 | +8.5% |
| Amounts payable after more than one year | 17 | €66,423 | €43,202 | -€23,221 | -35.0% |
| Financial debts | 170/4 | €66,423 | €43,202 | -€23,221 | -35.0% |
| Amounts payable within one year | 42/48 | €351,025 | €405,902 | +€54,877 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €27,493 | €23,221 | -€4,271 | -15.5% |
| Financial debts | 43 | €24,671 | €20,167 | -€4,504 | -18.3% |
| Other loans | 439 | €24,671 | €20,167 | -€4,504 | -18.3% |
| Trade debts | 44 | €217,976 | €294,129 | +€76,153 | +34.9% |
| Suppliers | 440/4 | €217,976 | €294,129 | +€76,153 | +34.9% |
| Advances received on contracts in progress | 46 | €350 | €0 | -€350 | -100.0% |
| Taxes, remuneration and social security | 45 | €80,536 | €68,385 | -€12,151 | -15.1% |
| Taxes | 450/3 | €3,159 | €7,357 | +€4,198 | +132.9% |
| Remuneration and social security | 454/9 | €77,377 | €61,028 | -€16,349 | -21.1% |
| Accrued charges and deferred income | 492/3 | - | €3,943 | +€3,943 | |
| Remuneration, social security and pensions | 62 | €358,431 | €361,229 | +€2,797 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,722 | €44,248 | -€5,474 | -11.0% |
| Other operating charges | 640/8 | €2,819 | €4,787 | +€1,968 | +69.8% |
| Gross operating margin | 9900 | €387,894 | €419,392 | +€31,498 | +8.1% |
| Operating profit (loss) | 9901 | -€23,078 | €9,129 | +€32,207 | |
| Financial income | 75/76B | €265 | €4,490 | +€4,224 | +1592.0% |
| Recurring financial income | 75 | €265 | €4,490 | +€4,224 | +1592.0% |
| Financial charges | 65/66B | €7,313 | €7,227 | -€86 | -1.2% |
| Recurring financial charges | 65 | €7,313 | €7,227 | -€86 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,125 | €6,392 | +€36,517 | |
| Income taxes | 67/77 | €347 | €608 | +€261 | +75.2% |
| Profit (loss) for the period | 9904 | -€30,472 | €5,784 | +€36,256 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,472 | €5,784 | +€36,256 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.