CONFORT CLIM: 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.
CONFORT CLIM
Largest movements
- Cash +€21,838
up €21,838 (+992%), from €2,202 to €24,040
mainly Net result for the year (+€17,170) and Receivables within one year (+€17,029)
- Receivables within one year -€17,029
down €17,029 (-17.2%), from €98,720 to €81,691
of which Trade receivables: -€32,842
- Tangible fixed assets -€15,153
down €15,153 (-43.4%), from €34,898 to €19,746
of which Furniture and vehicles: -€14,438
- Deferred charges and accrued income -€5,339
down €5,339 (-21.8%), from €24,503 to €19,165
- Trade debts -€21,678
down €21,678 (-46.8%), from €46,278 to €24,601
- Reserves +€17,000
up €17,000 (+38.8%), from €43,760 to €60,760
- Debts after one year -€13,600
down €13,600 (-47.5%), from €28,634 to €15,033
- Gross operating margin +€35,774
up €35,774 (+33.0%), from €108,395 to €144,169
- Taxes +€5,881
up €5,881 (+4,094%), from €144 to €6,024
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.
Derived cash bridge
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 | €183,954 | €168,271 | -€15,682 | -8.5% |
| Fixed assets | 21/28 | €36,528 | €21,376 | -€15,153 | -41.5% |
| Tangible fixed assets | 22/27 | €34,898 | €19,746 | -€15,153 | -43.4% |
| Plant, machinery and equipment | 23 | €1,884 | €1,169 | -€715 | -37.9% |
| Furniture and vehicles | 24 | €33,014 | €18,576 | -€14,438 | -43.7% |
| Financial fixed assets | 28 | €1,630 | €1,630 | = | 0.0% |
| Current assets | 29/58 | €147,425 | €146,896 | -€530 | -0.4% |
| Amounts receivable after more than one year | 29 | €22,000 | €22,000 | = | 0.0% |
| Other amounts receivable | 291 | €22,000 | €22,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €98,720 | €81,691 | -€17,029 | -17.2% |
| Trade receivables | 40 | €84,681 | €51,839 | -€32,842 | -38.8% |
| Other amounts receivable | 41 | €14,039 | €29,852 | +€15,814 | +113% |
| Cash at bank and in hand | 54/58 | €2,202 | €24,040 | +€21,838 | +992% |
| Deferred charges and accrued income | 490/1 | €24,503 | €19,165 | -€5,339 | -21.8% |
| Total equity and liabilities | 10/49 | €183,954 | €168,271 | -€15,682 | -8.5% |
| Equity | 10/15 | €82,002 | €99,172 | +€17,170 | +20.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,760 | €60,760 | +€17,000 | +38.8% |
| Distributable reserves | 133 | €43,760 | €60,760 | +€17,000 | +38.8% |
| Profit (loss) carried forward | 14 | €32,042 | €32,212 | +€170 | +0.5% |
| Amounts payable | 17/49 | €101,952 | €69,100 | -€32,852 | -32.2% |
| Amounts payable after more than one year | 17 | €28,634 | €15,033 | -€13,600 | -47.5% |
| Financial debts | 170/4 | €28,634 | €15,033 | -€13,600 | -47.5% |
| Amounts payable within one year | 42/48 | €73,318 | €54,066 | -€19,251 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €12,862 | €13,600 | +€738 | +5.7% |
| Trade debts | 44 | €46,278 | €24,601 | -€21,678 | -46.8% |
| Suppliers | 440/4 | €46,278 | €24,601 | -€21,678 | -46.8% |
| Taxes, remuneration and social security | 45 | €14,177 | €15,865 | +€1,688 | +11.9% |
| Taxes | 450/3 | €1,296 | €6,385 | +€5,089 | +393% |
| Remuneration and social security | 454/9 | €12,881 | €9,480 | -€3,401 | -26.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €93,763 | €94,616 | +€853 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,098 | €11,795 | -€1,304 | -10.0% |
| Other operating charges | 640/8 | €891 | €1,649 | +€758 | +85.1% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €108,395 | €144,169 | +€35,774 | +33.0% |
| Operating profit (loss) | 9901 | €643 | €35,109 | +€34,466 | +5,358% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €11,318 | €11,915 | +€598 | +5.3% |
| Recurring financial charges | 65 | €11,318 | €11,915 | +€598 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,674 | €23,194 | +€33,868 | |
| Income taxes | 67/77 | €144 | €6,024 | +€5,881 | +4,094% |
| Profit (loss) for the period | 9904 | -€10,818 | €17,170 | +€27,988 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,818 | €17,170 | +€27,988 |
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 31 October 2026 via checked.be.