CLIMMOG: 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.
CLIMMOG
Largest movements
- Tangible fixed assets -€16,782
down €16,782 (-11.7%), from €143,786 to €127,003
of which Land and buildings: -€9,092
- Cash -€7,322
down €7,322 (-16.0%), from €45,828 to €38,507
mainly Contributions, distributions and other (-€16,000) and Net result for the year (-€4,502)
- Reserves -€20,502
down €20,502 (-19.6%), from €104,787 to €84,285
- Other debts -€2,846
down €2,846 (-13.6%), from €20,991 to €18,145
- Gross operating margin -€6,674
down €6,674 (-27.8%), from €24,021 to €17,347
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 | €190,497 | €166,173 | -€24,324 | -12.8% |
| Fixed assets | 21/28 | €144,448 | €127,666 | -€16,782 | -11.6% |
| Tangible fixed assets | 22/27 | €143,786 | €127,003 | -€16,782 | -11.7% |
| Land and buildings | 22 | €126,201 | €117,109 | -€9,092 | -7.2% |
| Furniture and vehicles | 24 | €17,585 | €9,894 | -€7,691 | -43.7% |
| Financial fixed assets | 28 | €663 | €663 | = | 0.0% |
| Current assets | 29/58 | €46,048 | €38,507 | -€7,542 | -16.4% |
| Cash at bank and in hand | 54/58 | €45,828 | €38,507 | -€7,322 | -16.0% |
| Deferred charges and accrued income | 490/1 | €220 | €0 | -€220 | -100.0% |
| Total equity and liabilities | 10/49 | €190,497 | €166,173 | -€24,324 | -12.8% |
| Equity | 10/15 | €166,787 | €146,285 | -€20,502 | -12.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €104,787 | €84,285 | -€20,502 | -19.6% |
| Distributable reserves | 133 | €104,787 | €84,285 | -€20,502 | -19.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,710 | €19,888 | -€3,822 | -16.1% |
| Amounts payable within one year | 42/48 | €22,290 | €19,015 | -€3,274 | -14.7% |
| Trade debts | 44 | €817 | €597 | -€220 | -26.9% |
| Suppliers | 440/4 | €817 | €597 | -€220 | -26.9% |
| Taxes, remuneration and social security | 45 | €482 | €273 | -€209 | -43.3% |
| Taxes | 450/3 | €482 | €273 | -€209 | -43.3% |
| Other amounts payable | 47/48 | €20,991 | €18,145 | -€2,846 | -13.6% |
| Accrued charges and deferred income | 492/3 | €1,420 | €873 | -€548 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,644 | €16,782 | +€138 | +0.8% |
| Other operating charges | 640/8 | €4,716 | €4,513 | -€203 | -4.3% |
| Gross operating margin | 9900 | €24,021 | €17,347 | -€6,674 | -27.8% |
| Operating profit (loss) | 9901 | €2,661 | -€3,949 | -€6,609 | |
| Financial income | 75/76B | €13 | €0 | -€13 | -100.0% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100.0% |
| Financial charges | 65/66B | €179 | €280 | +€101 | +56.8% |
| Recurring financial charges | 65 | €179 | €280 | +€101 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | €2,495 | -€4,229 | -€6,724 | |
| Income taxes | 67/77 | €482 | €273 | -€209 | -43.3% |
| Profit (loss) for the period | 9904 | €2,013 | -€4,502 | -€6,515 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,013 | -€4,502 | -€6,515 |
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 8 October 2026 via checked.be.