CLIMMO: 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.
CLIMMO
Largest movements
- Cash +€59,624
up €59,624 (+115.1%), from €51,781 to €111,405
mainly Net result for the year (+€59,365) and Trade debts (+€1,150)
- Reserves +€59,365
up €59,365 (+12.8%), from €465,604 to €524,970
of which Distributable reserves: +€59,365
- Gross operating margin +€4,114
up €4,114 (+4.0%), from €103,369 to €107,483
- Taxes +€1,109
up €1,109 (+4.2%), from €26,595 to €27,704
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 | €496,500 | €556,123 | +€59,624 | +12.0% |
| Fixed assets | 21/28 | €444,718 | €444,718 | = | 0.0% |
| Tangible fixed assets | 22/27 | €444,718 | €444,718 | = | 0.0% |
| Land and buildings | 22 | €444,718 | €444,718 | = | 0.0% |
| Current assets | 29/58 | €51,781 | €111,405 | +€59,624 | +115.1% |
| Cash at bank and in hand | 54/58 | €51,781 | €111,405 | +€59,624 | +115.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €496,500 | €556,123 | +€59,624 | +12.0% |
| Equity | 10/15 | €487,904 | €547,270 | +€59,365 | +12.2% |
| Contributions | 10/11 | €22,300 | €22,300 | = | 0.0% |
| Reserves | 13 | €465,604 | €524,970 | +€59,365 | +12.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €465,604 | €524,970 | +€59,365 | +12.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,595 | €8,854 | +€259 | +3.0% |
| Amounts payable within one year | 42/48 | €8,595 | €8,854 | +€259 | +3.0% |
| Trade debts | 44 | €0 | €1,150 | +€1,150 | |
| Suppliers | 440/4 | €0 | €1,150 | +€1,150 | |
| Taxes, remuneration and social security | 45 | €8,595 | €7,704 | -€891 | -10.4% |
| Taxes | 450/3 | €8,595 | €7,704 | -€891 | -10.4% |
| Other operating charges | 640/8 | €19,752 | €20,370 | +€618 | +3.1% |
| Gross operating margin | 9900 | €103,369 | €107,483 | +€4,114 | +4.0% |
| Operating profit (loss) | 9901 | €83,616 | €87,112 | +€3,496 | +4.2% |
| Financial income | 75/76B | €42 | €0 | -€42 | -100.0% |
| Recurring financial income | 75 | €42 | €0 | -€42 | -100.0% |
| Financial charges | 65/66B | €74 | €44 | -€30 | -41.0% |
| Recurring financial charges | 65 | €74 | €44 | -€30 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €83,585 | €87,069 | +€3,484 | +4.2% |
| Income taxes | 67/77 | €26,595 | €27,704 | +€1,109 | +4.2% |
| Profit (loss) for the period | 9904 | €56,990 | €59,365 | +€2,376 | +4.2% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €56,990 | €59,365 | +€2,376 | +4.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.