CLIMMO BORNEM: 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.
CLIMMO BORNEM
Largest movements
- Tangible fixed assets -€9,961
down €9,961 (-3.7%), from €267,975 to €258,014
- Reserves -€13,331
down €13,331 (-66.4%), from €20,070 to €6,739
of which Distributable reserves: -€13,331
- Debts after one year -€7,622
down €7,622 (-6.0%), from €127,056 to €119,433
- Accrued charges and deferred income +€7,160
up €7,160 (+40.3%), from €17,771 to €24,931
- Trade debts -€4,371
down €4,371 (-90.2%), from €4,845 to €474
- Gross operating margin -€15,777
down €15,777 (-66.1%), from €23,852 to €8,075
- Depreciation +€1,358
up €1,358 (+15.8%), from €8,603 to €9,961
- Other operating charges -€1,249
down €1,249 (-66.4%), from €1,881 to €632
- Financial charges +€1,116
up €1,116 (+11.1%), from €10,079 to €11,195
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.
Derived cash bridge
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 | €401,188 | €387,844 | -€13,344 | -3.3% |
| Fixed assets | 21/28 | €268,075 | €258,114 | -€9,961 | -3.7% |
| Tangible fixed assets | 22/27 | €267,975 | €258,014 | -€9,961 | -3.7% |
| Land and buildings | 22 | €267,975 | €258,014 | -€9,961 | -3.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €133,113 | €129,730 | -€3,383 | -2.5% |
| Stocks and contracts in progress | 3 | €103,612 | €103,612 | = | 0.0% |
| Stocks | 30/36 | €103,612 | €103,612 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,397 | €20,464 | -€2,934 | -12.5% |
| Trade receivables | 40 | €4,105 | €1,361 | -€2,743 | -66.8% |
| Other amounts receivable | 41 | €19,292 | €19,102 | -€190 | -1.0% |
| Cash at bank and in hand | 54/58 | €2,473 | €2,967 | +€494 | +20.0% |
| Deferred charges and accrued income | 490/1 | €3,630 | €2,687 | -€943 | -26.0% |
| Total equity and liabilities | 10/49 | €401,188 | €387,844 | -€13,344 | -3.3% |
| Equity | 10/15 | €82,043 | €68,712 | -€13,331 | -16.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €20,070 | €6,739 | -€13,331 | -66.4% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €13,872 | €541 | -€13,331 | -96.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €319,145 | €319,132 | -€13 | 0.0% |
| Amounts payable after more than one year | 17 | €127,056 | €119,433 | -€7,622 | -6.0% |
| Financial debts | 170/4 | €127,056 | €119,433 | -€7,622 | -6.0% |
| Amounts payable within one year | 42/48 | €174,318 | €174,768 | +€450 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €7,944 | €8,245 | +€301 | +3.8% |
| Trade debts | 44 | €4,845 | €474 | -€4,371 | -90.2% |
| Suppliers | 440/4 | €4,845 | €474 | -€4,371 | -90.2% |
| Taxes, remuneration and social security | 45 | €0 | €695 | +€695 | |
| Taxes | 450/3 | €0 | €695 | +€695 | |
| Other amounts payable | 47/48 | €161,528 | €165,353 | +€3,825 | +2.4% |
| Accrued charges and deferred income | 492/3 | €17,771 | €24,931 | +€7,160 | +40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,603 | €9,961 | +€1,358 | +15.8% |
| Other operating charges | 640/8 | €1,881 | €632 | -€1,249 | -66.4% |
| Gross operating margin | 9900 | €23,852 | €8,075 | -€15,777 | -66.1% |
| Operating profit (loss) | 9901 | €13,368 | -€2,518 | -€15,886 | |
| Financial income | 75/76B | €382 | €382 | = | 0.0% |
| Recurring financial income | 75 | €382 | €382 | = | 0.0% |
| Financial charges | 65/66B | €10,079 | €11,195 | +€1,116 | +11.1% |
| Recurring financial charges | 65 | €10,079 | €11,195 | +€1,116 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €3,671 | -€13,331 | -€17,002 | |
| Profit (loss) for the period | 9904 | €3,671 | -€13,331 | -€17,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,671 | -€13,331 | -€17,002 |
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 14 October 2026 via checked.be.