CLIMVENTI: 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.
CLIMVENTI
Largest movements
- Receivables within one year +€28,875
up €28,875 (+45.1%), from €63,959 to €92,833
of which Other amounts receivable: +€24,159
- Tangible fixed assets +€27,977
up €27,977 (+2091.1%), from €1,338 to €29,315
of which Furniture and vehicles: +€28,751
- Cash +€22,540
up €22,540 (+334.8%), from €6,732 to €29,272
mainly Trade debts (+€62,572) and Net result for the year (+€21,787)
- Intangible fixed assets +€4,968
new in 2024: €4,968
- Trade debts +€62,572
up €62,572 (+132.6%), from €47,199 to €109,770
- Profit (loss) carried forward +€21,787
up €21,787 (+107.3%), from €20,314 to €42,101
- Purchases and services +€139,927
new in 2024: €139,927
- Gross operating margin +€11,536
up €11,536 (+63.4%), from €18,192 to €29,728
- Depreciation +€2,632
up €2,632 (+463.1%), from €568 to €3,201
- Other operating charges +€2,252
up €2,252 (+22517.1%), from €10 to €2,262
- Taxes -€2,243
down €2,243 (-63.8%), from €3,516 to €1,273
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,029 | €156,388 | +€84,359 | +117.1% |
| Fixed assets | 21/28 | €1,338 | €34,283 | +€32,945 | +2462.4% |
| Intangible fixed assets | 21 | - | €4,968 | +€4,968 | |
| Tangible fixed assets | 22/27 | €1,338 | €29,315 | +€27,977 | +2091.1% |
| Plant, machinery and equipment | 23 | €1,338 | €564 | -€774 | -57.9% |
| Furniture and vehicles | 24 | - | €28,751 | +€28,751 | |
| Current assets | 29/58 | €70,691 | €122,105 | +€51,414 | +72.7% |
| Amounts receivable within one year | 40/41 | €63,959 | €92,833 | +€28,875 | +45.1% |
| Trade receivables | 40 | €45,933 | €50,649 | +€4,715 | +10.3% |
| Other amounts receivable | 41 | €18,026 | €42,185 | +€24,159 | +134.0% |
| Cash at bank and in hand | 54/58 | €6,732 | €29,272 | +€22,540 | +334.8% |
| Total equity and liabilities | 10/49 | €72,029 | €156,388 | +€84,359 | +117.1% |
| Equity | 10/15 | €21,314 | €43,101 | +€21,787 | +102.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,314 | €42,101 | +€21,787 | +107.3% |
| Amounts payable | 17/49 | €50,715 | €113,287 | +€62,572 | +123.4% |
| Amounts payable within one year | 42/48 | €50,715 | €113,287 | +€62,572 | +123.4% |
| Trade debts | 44 | €47,199 | €109,770 | +€62,572 | +132.6% |
| Suppliers | 440/4 | €47,199 | €109,770 | +€62,572 | +132.6% |
| Taxes, remuneration and social security | 45 | €3,516 | €3,516 | = | 0.0% |
| Taxes | 450/3 | €3,516 | €3,516 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €139,927 | +€139,927 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €568 | €3,201 | +€2,632 | +463.1% |
| Other operating charges | 640/8 | €10 | €2,262 | +€2,252 | +22517.1% |
| Non-recurring operating charges | 66A | - | €952 | +€952 | |
| Gross operating margin | 9900 | €18,192 | €29,728 | +€11,536 | +63.4% |
| Operating profit (loss) | 9901 | €17,613 | €23,313 | +€5,700 | +32.4% |
| Financial charges | 65/66B | €147 | €253 | +€106 | +71.8% |
| Recurring financial charges | 65 | €147 | €253 | +€106 | +71.8% |
| Profit (loss) for the period before taxes | 9903 | €17,466 | €23,060 | +€5,594 | +32.0% |
| Income taxes | 67/77 | €3,516 | €1,273 | -€2,243 | -63.8% |
| Profit (loss) for the period | 9904 | €13,950 | €21,787 | +€7,838 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,950 | €21,787 | +€7,838 | +56.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.