CLIMSKI: 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.
CLIMSKI
Largest movements
- Deferred charges and accrued income +€26,115
up €26,115, from €0 to €26,115
- Tangible fixed assets +€13,321
up €13,321 (+612.6%), from €2,174 to €15,495
- Cash -€10,868
down €10,868 (-24.2%), from €44,954 to €34,086
mainly Deferred charges and accrued income (-€26,115) and Investment in fixed assets (net) (-€15,473)
- Profit (loss) carried forward +€45,344
up €45,344 (+63.7%), from €71,186 to €116,531
- Other debts -€12,783
down €12,783 (-52.2%), from €24,496 to €11,714
- Trade debts -€7,940
down €7,940 (-66.7%), from €11,903 to €3,964
- Tax, wage and social debts +€5,030
up €5,030 (+29.4%), from €17,122 to €22,152
- Financial charges +€1,623
up €1,623 (+98.0%), from €1,657 to €3,279
- Taxes -€1,381
down €1,381 (-9.9%), from €13,968 to €12,587
- Gross operating margin -€1,301
down €1,301 (-2.0%), from €64,846 to €63,546
- Depreciation +€1,212
up €1,212 (+129.0%), from €940 to €2,152
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 | €162,708 | €192,947 | +€30,239 | +18.6% |
| Fixed assets | 21/28 | €2,174 | €15,495 | +€13,321 | +612.6% |
| Tangible fixed assets | 22/27 | €2,174 | €15,495 | +€13,321 | +612.6% |
| Furniture and vehicles | 24 | €2,174 | €15,495 | +€13,321 | +612.6% |
| Current assets | 29/58 | €160,533 | €177,452 | +€16,919 | +10.5% |
| Amounts receivable after more than one year | 29 | €115,580 | €116,736 | +€1,156 | +1.0% |
| Other amounts receivable | 291 | €115,580 | €116,736 | +€1,156 | +1.0% |
| Amounts receivable within one year | 40/41 | €0 | €516 | +€516 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €516 | +€516 | |
| Cash at bank and in hand | 54/58 | €44,954 | €34,086 | -€10,868 | -24.2% |
| Deferred charges and accrued income | 490/1 | €0 | €26,115 | +€26,115 | |
| Total equity and liabilities | 10/49 | €162,708 | €192,947 | +€30,239 | +18.6% |
| Equity | 10/15 | €74,186 | €119,531 | +€45,344 | +61.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,186 | €116,531 | +€45,344 | +63.7% |
| Amounts payable | 17/49 | €88,521 | €73,416 | -€15,105 | -17.1% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,521 | €37,829 | -€15,692 | -29.3% |
| Trade debts | 44 | €11,903 | €3,964 | -€7,940 | -66.7% |
| Suppliers | 440/4 | €11,903 | €3,964 | -€7,940 | -66.7% |
| Taxes, remuneration and social security | 45 | €17,122 | €22,152 | +€5,030 | +29.4% |
| Taxes | 450/3 | €17,122 | €22,152 | +€5,030 | +29.4% |
| Other amounts payable | 47/48 | €24,496 | €11,714 | -€12,783 | -52.2% |
| Accrued charges and deferred income | 492/3 | - | €587 | +€587 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €940 | €2,152 | +€1,212 | +129.0% |
| Other operating charges | 640/8 | €829 | €1,339 | +€510 | +61.5% |
| Gross operating margin | 9900 | €64,846 | €63,546 | -€1,301 | -2.0% |
| Operating profit (loss) | 9901 | €63,078 | €60,055 | -€3,023 | -4.8% |
| Financial income | 75/76B | €580 | €1,156 | +€576 | +99.4% |
| Recurring financial income | 75 | €580 | €1,156 | +€576 | +99.4% |
| Financial charges | 65/66B | €1,657 | €3,279 | +€1,623 | +98.0% |
| Recurring financial charges | 65 | €1,657 | €3,279 | +€1,623 | +98.0% |
| Profit (loss) for the period before taxes | 9903 | €62,001 | €57,931 | -€4,070 | -6.6% |
| Income taxes | 67/77 | €13,968 | €12,587 | -€1,381 | -9.9% |
| Profit (loss) for the period | 9904 | €48,033 | €45,344 | -€2,689 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,033 | €45,344 | -€2,689 | -5.6% |
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.