Climconcept: 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.
Climconcept
Largest movements
- Tangible fixed assets +€72,509
up €72,509 (+73.5%), from €98,701 to €171,210
of which Furniture and vehicles: +€40,031
- Cash +€67,549
up €67,549 (+20.3%), from €333,272 to €400,821
mainly Net result for the year (+€220,859) and Depreciation (+€51,693)
- Receivables within one year +€41,998
up €41,998 (+51.6%), from €81,378 to €123,376
of which Trade receivables: +€21,513
- Profit (loss) carried forward +€145,859
up €145,859 (+37.6%), from €388,296 to €534,155
- Other debts +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Trade debts +€15,427
up €15,427 (+158.4%), from €9,742 to €25,169
- Tax, wage and social debts -€7,831
down €7,831 (-9.7%), from €80,806 to €72,975
of which Taxes: -€8,748
- Gross operating margin +€96,564
up €96,564 (+31.5%), from €306,466 to €403,030
- Taxes +€22,354
up €22,354 (+44.6%), from €50,135 to €72,489
- Depreciation +€9,827
up €9,827 (+23.5%), from €41,866 to €51,693
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 | €549,304 | €727,759 | +€178,455 | +32.5% |
| Fixed assets | 21/28 | €100,814 | €174,405 | +€73,591 | +73.0% |
| Intangible fixed assets | 21 | €1,953 | €3,035 | +€1,082 | +55.4% |
| Tangible fixed assets | 22/27 | €98,701 | €171,210 | +€72,509 | +73.5% |
| Land and buildings | 22 | €24,616 | €49,801 | +€25,185 | +102.3% |
| Plant, machinery and equipment | 23 | €12,240 | €20,098 | +€7,858 | +64.2% |
| Furniture and vehicles | 24 | €57,273 | €97,304 | +€40,031 | +69.9% |
| Other tangible fixed assets | 26 | €4,572 | €4,007 | -€565 | -12.4% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €448,490 | €553,354 | +€104,864 | +23.4% |
| Stocks and contracts in progress | 3 | €30,271 | €24,372 | -€5,899 | -19.5% |
| Stocks | 30/36 | €30,271 | €24,372 | -€5,899 | -19.5% |
| Amounts receivable within one year | 40/41 | €81,378 | €123,376 | +€41,998 | +51.6% |
| Trade receivables | 40 | €66,817 | €88,330 | +€21,513 | +32.2% |
| Other amounts receivable | 41 | €14,561 | €35,046 | +€20,485 | +140.7% |
| Cash at bank and in hand | 54/58 | €333,272 | €400,821 | +€67,549 | +20.3% |
| Deferred charges and accrued income | 490/1 | €3,569 | €4,785 | +€1,216 | +34.1% |
| Total equity and liabilities | 10/49 | €549,304 | €727,759 | +€178,455 | +32.5% |
| Equity | 10/15 | €408,756 | €554,615 | +€145,859 | +35.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €388,296 | €534,155 | +€145,859 | +37.6% |
| Amounts payable | 17/49 | €140,548 | €173,144 | +€32,596 | +23.2% |
| Amounts payable within one year | 42/48 | €140,548 | €173,144 | +€32,596 | +23.2% |
| Trade debts | 44 | €9,742 | €25,169 | +€15,427 | +158.4% |
| Suppliers | 440/4 | €9,742 | €25,169 | +€15,427 | +158.4% |
| Taxes, remuneration and social security | 45 | €80,806 | €72,975 | -€7,831 | -9.7% |
| Taxes | 450/3 | €76,493 | €67,745 | -€8,748 | -11.4% |
| Remuneration and social security | 454/9 | €4,313 | €5,230 | +€917 | +21.3% |
| Other amounts payable | 47/48 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Remuneration, social security and pensions | 62 | €52,259 | €55,264 | +€3,005 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,866 | €51,693 | +€9,827 | +23.5% |
| Other operating charges | 640/8 | €4,313 | €4,748 | +€435 | +10.1% |
| Non-recurring operating charges | 66A | €483 | €1,112 | +€629 | +130.2% |
| Gross operating margin | 9900 | €306,466 | €403,030 | +€96,564 | +31.5% |
| Operating profit (loss) | 9901 | €207,545 | €290,213 | +€82,668 | +39.8% |
| Financial income | 75/76B | €2,689 | €3,452 | +€763 | +28.4% |
| Recurring financial income | 75 | €2,689 | €3,452 | +€763 | +28.4% |
| Financial charges | 65/66B | €752 | €317 | -€435 | -57.8% |
| Recurring financial charges | 65 | €752 | €317 | -€435 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €209,482 | €293,348 | +€83,866 | +40.0% |
| Income taxes | 67/77 | €50,135 | €72,489 | +€22,354 | +44.6% |
| Profit (loss) for the period | 9904 | €159,347 | €220,859 | +€61,512 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €159,347 | €220,859 | +€61,512 | +38.6% |
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 11 October 2026 via checked.be.