CLIMPEX: 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.
CLIMPEX
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€90,763
down €90,763 (-45.2%), from €200,762 to €109,998
mainly Current investments (-€100,000) and Receivables within one year (-€3,239)
- Receivables within one year +€3,239
up €3,239 (+32.3%), from €10,015 to €13,254
- Reserves +€12,312
up €12,312 (+656.6%), from €1,875 to €14,187
- Depreciation -€8,521
down €8,521 (-95.6%), from €8,910 to €390
- Staff costs +€7,895
up €7,895 (+10.5%), from €75,542 to €83,437
- Gross operating margin -€7,244
down €7,244 (-6.5%), from €111,353 to €104,109
- Taxes -€1,367
down €1,367 (-17.9%), from €7,625 to €6,258
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 | €212,472 | €224,557 | +€12,085 | +5.7% |
| Fixed assets | 21/28 | €1,695 | €1,305 | -€390 | -23.0% |
| Tangible fixed assets | 22/27 | €1,695 | €1,305 | -€390 | -23.0% |
| Furniture and vehicles | 24 | €1,695 | €1,305 | -€390 | -23.0% |
| Current assets | 29/58 | €210,777 | €223,252 | +€12,475 | +5.9% |
| Amounts receivable within one year | 40/41 | €10,015 | €13,254 | +€3,239 | +32.3% |
| Trade receivables | 40 | €10,015 | €13,254 | +€3,239 | +32.3% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €200,762 | €109,998 | -€90,763 | -45.2% |
| Total equity and liabilities | 10/49 | €212,472 | €224,557 | +€12,085 | +5.7% |
| Equity | 10/15 | €191,023 | €203,334 | +€12,312 | +6.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,875 | €14,187 | +€12,312 | +656.6% |
| Distributable reserves | 133 | €1,875 | €14,187 | +€12,312 | +656.6% |
| Profit (loss) carried forward | 14 | €182,898 | €182,898 | = | 0.0% |
| Amounts payable | 17/49 | €21,449 | €21,223 | -€226 | -1.1% |
| Amounts payable within one year | 42/48 | €21,404 | €21,173 | -€230 | -1.1% |
| Trade debts | 44 | €5,912 | €5,591 | -€320 | -5.4% |
| Suppliers | 440/4 | €5,912 | €5,591 | -€320 | -5.4% |
| Taxes, remuneration and social security | 45 | €15,492 | €15,582 | +€90 | +0.6% |
| Taxes | 450/3 | €10,855 | €10,719 | -€136 | -1.2% |
| Remuneration and social security | 454/9 | €4,637 | €4,863 | +€226 | +4.9% |
| Accrued charges and deferred income | 492/3 | €45 | €49 | +€4 | +8.9% |
| Remuneration, social security and pensions | 62 | €75,542 | €83,437 | +€7,895 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,910 | €390 | -€8,521 | -95.6% |
| Other operating charges | 640/8 | €2,279 | €1,699 | -€580 | -25.4% |
| Gross operating margin | 9900 | €111,353 | €104,109 | -€7,244 | -6.5% |
| Operating profit (loss) | 9901 | €24,622 | €18,583 | -€6,039 | -24.5% |
| Financial income | 75/76B | €528 | €16 | -€512 | -97.0% |
| Recurring financial income | 75 | €528 | €16 | -€512 | -97.0% |
| Financial charges | 65/66B | €28 | €29 | +€1 | +5.2% |
| Recurring financial charges | 65 | €28 | €29 | +€1 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €25,122 | €18,570 | -€6,552 | -26.1% |
| Income taxes | 67/77 | €7,625 | €6,258 | -€1,367 | -17.9% |
| Profit (loss) for the period | 9904 | €17,497 | €12,312 | -€5,185 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,497 | €12,312 | -€5,185 | -29.6% |
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 9 October 2026 via checked.be.