ClimIT: 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.
ClimIT
Largest movements
- Receivables within one year +€5,152
up €5,152 (+3.2%), from €160,466 to €165,619
of which Trade receivables: +€9,152
- Tangible fixed assets -€5,077
down €5,077 (-81.9%), from €6,201 to €1,124
- Deferred charges and accrued income -€4,056
down €4,056 (-64.6%), from €6,275 to €2,219
- Short-term financial debts +€37,722
up €37,722 (+27.9%), from €135,348 to €173,069
- Tax, wage and social debts -€35,327
down €35,327 (-19.6%), from €180,152 to €144,826
of which Taxes: -€22,142
- Profit (loss) carried forward -€32,287
down €32,287 (-28.7%), from -€112,359 to -€144,646
- Trade debts +€28,146
up €28,146 (+50.7%), from €55,506 to €83,652
- Gross operating margin -€177,370
down €177,370 (-20.4%), from €867,906 to €690,536
- Staff costs -€43,342
down €43,342 (-6.0%), from €727,345 to €684,003
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 | €268,727 | €267,077 | -€1,650 | -0.6% |
| Fixed assets | 21/28 | €6,429 | €1,448 | -€4,981 | -77.5% |
| Tangible fixed assets | 22/27 | €6,201 | €1,124 | -€5,077 | -81.9% |
| Plant, machinery and equipment | 23 | €6,201 | €1,124 | -€5,077 | -81.9% |
| Financial fixed assets | 28 | €228 | €324 | +€96 | +42.1% |
| Current assets | 29/58 | €262,299 | €265,629 | +€3,330 | +1.3% |
| Amounts receivable within one year | 40/41 | €160,466 | €165,619 | +€5,152 | +3.2% |
| Trade receivables | 40 | €155,466 | €164,619 | +€9,152 | +5.9% |
| Other amounts receivable | 41 | €5,000 | €1,000 | -€4,000 | -80.0% |
| Cash at bank and in hand | 54/58 | €95,557 | €97,792 | +€2,234 | +2.3% |
| Deferred charges and accrued income | 490/1 | €6,275 | €2,219 | -€4,056 | -64.6% |
| Total equity and liabilities | 10/49 | €268,727 | €267,077 | -€1,650 | -0.6% |
| Equity | 10/15 | -€102,359 | -€134,646 | -€32,287 | -31.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,359 | -€144,646 | -€32,287 | -28.7% |
| Amounts payable | 17/49 | €371,087 | €401,723 | +€30,636 | +8.3% |
| Amounts payable within one year | 42/48 | €371,087 | €401,723 | +€30,636 | +8.3% |
| Financial debts | 43 | €135,348 | €173,069 | +€37,722 | +27.9% |
| Credit institutions | 430/8 | €135,348 | €173,069 | +€37,722 | +27.9% |
| Trade debts | 44 | €55,506 | €83,652 | +€28,146 | +50.7% |
| Suppliers | 440/4 | €55,506 | €83,652 | +€28,146 | +50.7% |
| Taxes, remuneration and social security | 45 | €180,152 | €144,826 | -€35,327 | -19.6% |
| Taxes | 450/3 | €93,494 | €71,352 | -€22,142 | -23.7% |
| Remuneration and social security | 454/9 | €86,659 | €73,473 | -€13,185 | -15.2% |
| Other amounts payable | 47/48 | €80 | €176 | +€96 | +120.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €727,345 | €684,003 | -€43,342 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,944 | €5,077 | -€3,867 | -43.2% |
| Other operating charges | 640/8 | €5,108 | €5,857 | +€748 | +14.6% |
| Gross operating margin | 9900 | €867,906 | €690,536 | -€177,370 | -20.4% |
| Operating profit (loss) | 9901 | €126,508 | -€4,401 | -€130,909 | |
| Financial income | 75/76B | - | €175 | +€175 | |
| Recurring financial income | 75 | - | €175 | +€175 | |
| Financial charges | 65/66B | €11,131 | €12,660 | +€1,529 | +13.7% |
| Recurring financial charges | 65 | €11,131 | €12,660 | +€1,529 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €115,377 | -€16,887 | -€132,264 | |
| Income taxes | 67/77 | €21,328 | €15,400 | -€5,928 | -27.8% |
| Profit (loss) for the period | 9904 | €94,049 | -€32,287 | -€126,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €94,049 | -€32,287 | -€126,335 |
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 2 October 2026 via checked.be.