CLIMOC: 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.
CLIMOC
Largest movements
- Cash +€4,620
up €4,620 (+76.7%), from €6,021 to €10,640
mainly Net result for the year (+€12,111) and Depreciation (+€9,866)
- Tangible fixed assets +€4,312
up €4,312 (+23.8%), from €18,120 to €22,432
of which Other tangible fixed assets: +€12,283
- Receivables within one year -€1,495
down €1,495 (-10.2%), from €14,650 to €13,155
of which Other amounts receivable: -€2,237
- Reserves +€12,111
up €12,111 (+62.5%), from €19,367 to €31,478
- Other debts -€7,061
down €7,061 (-98.5%), from €7,171 to €110
- Tax, wage and social debts +€2,533
up €2,533 (+46.7%), from €5,430 to €7,963
of which Taxes: +€2,430
- Gross operating margin +€13,628
up €13,628 (+85.8%), from €15,876 to €29,504
- Taxes +€3,639
up €3,639 (+160.8%), from €2,263 to €5,903
- Other operating charges -€1,216
down €1,216 (-46.9%), from €2,593 to €1,376
- Depreciation +€1,149
up €1,149 (+13.2%), from €8,717 to €9,866
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 | €39,715 | €47,410 | +€7,695 | +19.4% |
| Fixed assets | 21/28 | €18,420 | €22,732 | +€4,312 | +23.4% |
| Tangible fixed assets | 22/27 | €18,120 | €22,432 | +€4,312 | +23.8% |
| Plant, machinery and equipment | 23 | €3,190 | €2,205 | -€985 | -30.9% |
| Furniture and vehicles | 24 | €12,226 | €5,240 | -€6,986 | -57.1% |
| Other tangible fixed assets | 26 | €2,704 | €14,988 | +€12,283 | +454.2% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €21,295 | €24,678 | +€3,383 | +15.9% |
| Amounts receivable within one year | 40/41 | €14,650 | €13,155 | -€1,495 | -10.2% |
| Trade receivables | 40 | €12,414 | €13,155 | +€741 | +6.0% |
| Other amounts receivable | 41 | €2,237 | €0 | -€2,237 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,021 | €10,640 | +€4,620 | +76.7% |
| Deferred charges and accrued income | 490/1 | €624 | €883 | +€258 | +41.4% |
| Total equity and liabilities | 10/49 | €39,715 | €47,410 | +€7,695 | +19.4% |
| Equity | 10/15 | €25,567 | €37,678 | +€12,111 | +47.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,367 | €31,478 | +€12,111 | +62.5% |
| Distributable reserves | 133 | €19,367 | €31,478 | +€12,111 | +62.5% |
| Amounts payable | 17/49 | €14,148 | €9,733 | -€4,416 | -31.2% |
| Amounts payable within one year | 42/48 | €14,148 | €9,733 | -€4,416 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,547 | €1,659 | +€112 | +7.2% |
| Suppliers | 440/4 | €1,547 | €1,659 | +€112 | +7.2% |
| Taxes, remuneration and social security | 45 | €5,430 | €7,963 | +€2,533 | +46.7% |
| Taxes | 450/3 | €3,704 | €6,134 | +€2,430 | +65.6% |
| Remuneration and social security | 454/9 | €1,726 | €1,829 | +€104 | +6.0% |
| Other amounts payable | 47/48 | €7,171 | €110 | -€7,061 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,717 | €9,866 | +€1,149 | +13.2% |
| Other operating charges | 640/8 | €2,593 | €1,376 | -€1,216 | -46.9% |
| Gross operating margin | 9900 | €15,876 | €29,504 | +€13,628 | +85.8% |
| Operating profit (loss) | 9901 | €4,566 | €18,262 | +€13,696 | +299.9% |
| Financial income | 75/76B | €5 | €0 | -€5 | -97.5% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -97.5% |
| Financial charges | 65/66B | €322 | €248 | -€74 | -22.9% |
| Recurring financial charges | 65 | €322 | €248 | -€74 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €4,249 | €18,014 | +€13,765 | +324.0% |
| Income taxes | 67/77 | €2,263 | €5,903 | +€3,639 | +160.8% |
| Profit (loss) for the period | 9904 | €1,985 | €12,111 | +€10,126 | +510.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,985 | €12,111 | +€10,126 | +510.0% |
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 10 October 2026 via checked.be.