DB Klimatec: 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.
DB Klimatec
Largest movements
- Cash +€46,625
up €46,625 (+1672.6%), from €2,788 to €49,413
mainly Net result for the year (+€36,906) and Receivables within one year (+€12,261)
- Receivables within one year -€12,261
down €12,261 (-63.2%), from €19,393 to €7,131
of which Trade receivables: -€15,736
- Tangible fixed assets -€2,118
down €2,118 (-14.0%), from €15,104 to €12,986
of which Plant, machinery and equipment: -€3,440
- Stocks and contracts -€814
down €814 (-19.9%), from €4,082 to €3,268
- Reserves +€36,906
up €36,906 (+387.7%), from €9,519 to €46,426
- Tax, wage and social debts -€4,481
no longer reported in 2025 (was €4,481)
- Other debts -€1,465
down €1,465 (-6.8%), from €21,606 to €20,141
- Gross operating margin +€34,003
up €34,003 (+206.5%), from €16,465 to €50,469
- Taxes +€4,950
up €4,950 (+110.5%), from €4,481 to €9,432
- Depreciation +€1,523
up €1,523 (+64.6%), from €2,357 to €3,880
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 | €44,105 | €75,110 | +€31,004 | +70.3% |
| Fixed assets | 21/28 | €17,843 | €15,297 | -€2,546 | -14.3% |
| Intangible fixed assets | 21 | €2,739 | €2,310 | -€429 | -15.6% |
| Tangible fixed assets | 22/27 | €15,104 | €12,986 | -€2,118 | -14.0% |
| Land and buildings | 22 | - | €1,322 | +€1,322 | |
| Plant, machinery and equipment | 23 | €15,104 | €11,664 | -€3,440 | -22.8% |
| Current assets | 29/58 | €26,262 | €59,813 | +€33,550 | +127.8% |
| Stocks and contracts in progress | 3 | €4,082 | €3,268 | -€814 | -19.9% |
| Stocks | 30/36 | €4,082 | €3,268 | -€814 | -19.9% |
| Amounts receivable within one year | 40/41 | €19,393 | €7,131 | -€12,261 | -63.2% |
| Trade receivables | 40 | €18,357 | €2,621 | -€15,736 | -85.7% |
| Other amounts receivable | 41 | €1,036 | €4,511 | +€3,475 | +335.5% |
| Cash at bank and in hand | 54/58 | €2,788 | €49,413 | +€46,625 | +1672.6% |
| Total equity and liabilities | 10/49 | €44,105 | €75,110 | +€31,004 | +70.3% |
| Equity | 10/15 | €14,519 | €51,426 | +€36,906 | +254.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,519 | €46,426 | +€36,906 | +387.7% |
| Distributable reserves | 133 | €9,519 | €46,426 | +€36,906 | +387.7% |
| Amounts payable | 17/49 | €29,586 | €23,684 | -€5,902 | -19.9% |
| Amounts payable within one year | 42/48 | €29,586 | €23,684 | -€5,902 | -19.9% |
| Trade debts | 44 | €3,499 | €3,543 | +€44 | +1.3% |
| Suppliers | 440/4 | €3,499 | €3,543 | +€44 | +1.3% |
| Taxes, remuneration and social security | 45 | €4,481 | - | -€4,481 | |
| Taxes | 450/3 | €4,481 | - | -€4,481 | |
| Other amounts payable | 47/48 | €21,606 | €20,141 | -€1,465 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,357 | €3,880 | +€1,523 | +64.6% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €16,465 | €50,469 | +€34,003 | +206.5% |
| Operating profit (loss) | 9901 | €14,108 | €46,469 | +€32,360 | +229.4% |
| Financial income | 75/76B | €9 | €9 | +€0 | +2.2% |
| Recurring financial income | 75 | €9 | €9 | +€0 | +2.2% |
| Financial charges | 65/66B | €117 | €140 | +€23 | +20.0% |
| Recurring financial charges | 65 | €117 | €140 | +€23 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €14,001 | €46,338 | +€32,337 | +231.0% |
| Income taxes | 67/77 | €4,481 | €9,432 | +€4,950 | +110.5% |
| Profit (loss) for the period | 9904 | €9,519 | €36,906 | +€27,387 | +287.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,519 | €36,906 | +€27,387 | +287.7% |
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.