CLIMOB: 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.
What changed
CLIMOB
NACE 68.110, Buying and selling of own real estate
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€97,759
2024 · €99,349-€1,590
Equity
€592,286
2024 · €494,527+€97,759
Cash
€705
2024 · €7,130-€6,426
Balance sheet total
€2.9m
2024 · €3.1m-€144,451
Largest movements
Assets
- Tangible fixed assets -€145,492
down €145,492 (-4.7%), from €3.1m to €2.9m
of which Land and buildings: -€141,617
Equity and liabilities
- Debts after one year -€324,928
down €324,928 (-13.3%), from €2.4m to €2.1m
- Reserves +€99,349
up €99,349 (+56.7%), from €175,179 to €274,527
of which Distributable reserves: +€99,349
- Current portion of long-term debt +€77,878
up €77,878 (+61.1%), from €127,484 to €205,361
Income statement
- Taxes +€32,512
up €32,512 (+1131.6%), from €2,873 to €35,385
of which Taxes: +€32,385
- Services and other goods -€26,470
down €26,470 (-17.3%), from €153,195 to €126,725
- Turnover +€15,543
up €15,543 (+3.2%), from €487,794 to €503,337
- Other operating income -€11,793
down €11,793 (-54.3%), from €21,702 to €9,909
- Financial charges -€9,479
down €9,479 (-11.7%), from €80,902 to €71,422
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.
Result 2024
€99,349
Turnover
+€15,543
Other operating income
-€11,793
Services and other goods
+€26,470
Depreciation
-€7,282
Other operating charges
-€2,070
Financial income
+€575
Financial charges
+€9,479
Taxes
-€32,512
Result 2025
€97,759
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.
From operations
+€258,969
Investment
-€18,344
Financing
-€247,050
Cash 2024
€7,130
From operations (derived)
+€258,969
Net result for the year
+€97,759
Depreciation
+€163,836
Receivables within one year
-€11,834
Deferred charges and accrued income
+€4,367
Trade debts
+€4,510
Tax, wage and social debts
+€2,330
Accrued charges and deferred income
-€2,000
Investment (derived)
-€18,344
Investment in fixed assets (net)
-€18,344
Financing
-€247,050
Debts after one year
-€324,928
Current portion of long-term debt
+€77,878
Cash 2025
€705
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,092,771 | €2,948,320 | -€144,451 | -4.7% |
| Fixed assets | 21/28 | €3,078,028 | €2,932,537 | -€145,492 | -4.7% |
| Tangible fixed assets | 22/27 | €3,078,028 | €2,932,537 | -€145,492 | -4.7% |
| Land and buildings | 22 | €3,071,799 | €2,930,182 | -€141,617 | -4.6% |
| Plant, machinery and equipment | 23 | €540 | €360 | -€180 | -33.3% |
| Furniture and vehicles | 24 | €5,688 | €1,994 | -€3,694 | -64.9% |
| Current assets | 29/58 | €14,743 | €15,784 | +€1,041 | +7.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,245 | €15,079 | +€11,834 | +364.6% |
| Trade receivables | 40 | €3,245 | €15,079 | +€11,834 | +364.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,130 | €705 | -€6,426 | -90.1% |
| Deferred charges and accrued income | 490/1 | €4,367 | €0 | -€4,367 | -100.0% |
| Total equity and liabilities | 10/49 | €3,092,771 | €2,948,320 | -€144,451 | -4.7% |
| Equity | 10/15 | €494,527 | €592,286 | +€97,759 | +19.8% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Capital | 10 | €140,000 | €140,000 | = | 0.0% |
| Issued capital | 100 | €140,000 | €140,000 | = | 0.0% |
| Revaluation surpluses | 12 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €175,179 | €274,527 | +€99,349 | +56.7% |
| Non-distributable reserves | 130/1 | €14,000 | €14,000 | = | 0.0% |
| Legal reserve | 130 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €161,179 | €260,527 | +€99,349 | +61.6% |
| Profit (loss) carried forward | 14 | €99,349 | €97,759 | -€1,590 | -1.6% |
| Amounts payable | 17/49 | €2,598,244 | €2,356,034 | -€242,210 | -9.3% |
| Amounts payable after more than one year | 17 | €2,440,317 | €2,115,389 | -€324,928 | -13.3% |
| Financial debts | 170/4 | €2,440,317 | €2,115,389 | -€324,928 | -13.3% |
| Credit institutions | 173 | €2,031,317 | €1,891,389 | -€139,928 | -6.9% |
| Other loans | 174 | €409,000 | €224,000 | -€185,000 | -45.2% |
| Amounts payable within one year | 42/48 | €155,927 | €240,645 | +€84,718 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €127,484 | €205,361 | +€77,878 | +61.1% |
| Trade debts | 44 | €1,431 | €5,941 | +€4,510 | +315.2% |
| Suppliers | 440/4 | €1,431 | €5,941 | +€4,510 | +315.2% |
| Taxes, remuneration and social security | 45 | €27,013 | €29,343 | +€2,330 | +8.6% |
| Taxes | 450/3 | €27,013 | €29,343 | +€2,330 | +8.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,000 | €0 | -€2,000 | -100.0% |
| Operating income | 70/76A | €509,496 | €513,246 | +€3,750 | +0.7% |
| Turnover | 70 | €487,794 | €503,337 | +€15,543 | +3.2% |
| Other operating income | 74 | €21,702 | €9,909 | -€11,793 | -54.3% |
| Operating charges | 60/66A | €326,373 | €309,255 | -€17,118 | -5.2% |
| Services and other goods | 61 | €153,195 | €126,725 | -€26,470 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,554 | €163,836 | +€7,282 | +4.7% |
| Other operating charges | 640/8 | €16,624 | €18,694 | +€2,070 | +12.5% |
| Operating profit (loss) | 9901 | €183,124 | €203,991 | +€20,868 | +11.4% |
| Financial income | 75/76B | €0 | €575 | +€575 | |
| Recurring financial income | 75 | €0 | €575 | +€575 | |
| Other financial income | 752/9 | €0 | €575 | +€575 | |
| Financial charges | 65/66B | €80,902 | €71,422 | -€9,479 | -11.7% |
| Recurring financial charges | 65 | €80,902 | €71,422 | -€9,479 | -11.7% |
| Debt charges | 650 | €79,858 | €70,895 | -€8,962 | -11.2% |
| Other financial charges | 652/9 | €1,044 | €527 | -€517 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €102,222 | €133,144 | +€30,922 | +30.3% |
| Income taxes | 67/77 | €2,873 | €35,385 | +€32,512 | +1131.6% |
| Taxes | 670/3 | €3,000 | €35,385 | +€32,385 | +1079.5% |
| Tax adjustments and reversals of tax provisions | 77 | €127 | €0 | -€127 | -100.0% |
| Profit (loss) for the period | 9904 | €99,349 | €97,759 | -€1,590 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €99,349 | €97,759 | -€1,590 | -1.6% |
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 4 October 2026 via checked.be.