CLIMOP: 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.
CLIMOP
Largest movements
- Receivables within one year +€7,088
up €7,088 (+97.2%), from €7,293 to €14,381
of which Other amounts receivable: +€4,269
- Debts after one year +€43,050
up €43,050 (+14.5%), from €296,600 to €339,650
- Profit (loss) carried forward -€40,608
down €40,608 (-35.3%), from -€114,914 to -€155,522
- Other debts +€6,000
new in 2025: €6,000
- Gross operating margin -€33,802
down €33,802 (-554.6%), from -€6,095 to -€39,897
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 | €207,315 | €215,795 | +€8,480 | +4.1% |
| Fixed assets | 21/28 | €200,000 | €200,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €200,000 | €200,000 | = | 0.0% |
| Land and buildings | 22 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €7,315 | €15,795 | +€8,480 | +115.9% |
| Amounts receivable within one year | 40/41 | €7,293 | €14,381 | +€7,088 | +97.2% |
| Trade receivables | 40 | - | €2,819 | +€2,819 | |
| Other amounts receivable | 41 | €7,293 | €11,562 | +€4,269 | +58.5% |
| Cash at bank and in hand | 54/58 | €22 | €113 | +€92 | +420.3% |
| Deferred charges and accrued income | 490/1 | - | €1,300 | +€1,300 | |
| Total equity and liabilities | 10/49 | €207,315 | €215,795 | +€8,480 | +4.1% |
| Equity | 10/15 | -€89,914 | -€130,522 | -€40,608 | -45.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,914 | -€155,522 | -€40,608 | -35.3% |
| Amounts payable | 17/49 | €297,229 | €346,317 | +€49,088 | +16.5% |
| Amounts payable after more than one year | 17 | €296,600 | €339,650 | +€43,050 | +14.5% |
| Financial debts | 170/4 | €296,600 | €339,650 | +€43,050 | +14.5% |
| Amounts payable within one year | 42/48 | €629 | €6,667 | +€6,038 | +959.6% |
| Trade debts | 44 | €629 | €667 | +€38 | +6.0% |
| Suppliers | 440/4 | €629 | €667 | +€38 | +6.0% |
| Other amounts payable | 47/48 | - | €6,000 | +€6,000 | |
| Other operating charges | 640/8 | €511 | €462 | -€50 | -9.7% |
| Gross operating margin | 9900 | -€6,095 | -€39,897 | -€33,802 | -554.6% |
| Operating profit (loss) | 9901 | -€6,606 | -€40,359 | -€33,753 | -510.9% |
| Financial income | 75/76B | - | €292 | +€292 | |
| Recurring financial income | 75 | - | €292 | +€292 | |
| Financial charges | 65/66B | €162 | €541 | +€379 | +233.7% |
| Recurring financial charges | 65 | €162 | €541 | +€379 | +233.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,768 | -€40,608 | -€33,840 | -500.0% |
| Profit (loss) for the period | 9904 | -€6,768 | -€40,608 | -€33,840 | -500.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,768 | -€40,608 | -€33,840 | -500.0% |
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 11 October 2026 via checked.be.