DC Klima: 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.
What changed
DC Klima
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€202,903
2024 · €256,948-€54,045
Equity
€297,890
2024 · €269,987+€27,903
Cash
€312,326
2024 · €315,516-€3,190
Balance sheet total
€1.2m
2024 · €909,640+€242,859
Largest movements
Assets
- Receivables within one year +€132,930
up €132,930 (+46.6%), from €285,162 to €418,092
of which Trade receivables: +€129,000
- Tangible fixed assets +€109,910
up €109,910 (+114.6%), from €95,867 to €205,777
of which Other tangible fixed assets: +€116,920
Equity and liabilities
- Debts after one year +€100,790
up €100,790 (+189.3%), from €53,247 to €154,037
- Trade debts +€83,006
up €83,006 (+35.1%), from €236,631 to €319,638
- Accrued charges and deferred income +€65,152
up €65,152 (+28810.6%), from €226 to €65,378
- Reserves +€27,903
up €27,903 (+10.6%), from €263,787 to €291,690
- Other debts -€26,663
down €26,663 (-13.1%), from €203,414 to €176,751
Income statement
- Gross operating margin -€44,478
down €44,478 (-8.6%), from €515,374 to €470,897
- Staff costs +€19,428
up €19,428 (+10.0%), from €193,914 to €213,342
- Depreciation -€6,341
down €6,341 (-14.9%), from €42,495 to €36,155
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.
Result 2024
€256,948
Gross operating margin
-€44,478
Staff costs
-€19,428
Depreciation
+€6,341
Write-downs
-€140
Other operating charges
+€1,641
Financial income
-€895
Financial charges
-€608
Taxes
+€3,522
Result 2025
€202,903
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.
From operations
+€220,779
Investment
-€141,663
Financing
-€82,306
Cash 2024
€315,516
From operations (derived)
+€220,779
Net result for the year
+€202,903
Depreciation
+€36,155
Stocks and contracts
-€2,737
Receivables within one year
-€132,930
Deferred charges and accrued income
-€4,874
Trade debts
+€83,006
Tax, wage and social debts
+€768
Other debts
-€26,663
Accrued charges and deferred income
+€65,152
Investment (derived)
-€141,663
Investment in fixed assets (net)
-€141,663
Financing
-€82,306
Debts after one year
+€100,790
Current portion of long-term debt
-€8,096
Contributions, distributions and other
-€175,000
Cash 2025
€312,326
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €909,640 | €1,152,499 | +€242,859 | +26.7% |
| Fixed assets | 21/28 | €108,974 | €214,482 | +€105,508 | +96.8% |
| Intangible fixed assets | 21 | €13,027 | €8,625 | -€4,402 | -33.8% |
| Tangible fixed assets | 22/27 | €95,867 | €205,777 | +€109,910 | +114.6% |
| Land and buildings | 22 | €7,318 | €6,260 | -€1,059 | -14.5% |
| Plant, machinery and equipment | 23 | €7,903 | €10,725 | +€2,822 | +35.7% |
| Furniture and vehicles | 24 | €75,114 | €66,341 | -€8,773 | -11.7% |
| Other tangible fixed assets | 26 | €5,532 | €122,451 | +€116,920 | +2113.6% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €800,666 | €938,017 | +€137,351 | +17.2% |
| Stocks and contracts in progress | 3 | €193,278 | €196,016 | +€2,737 | +1.4% |
| Stocks | 30/36 | €177,290 | €190,476 | +€13,186 | +7.4% |
| Contracts in progress | 37 | €15,989 | €5,540 | -€10,449 | -65.4% |
| Amounts receivable within one year | 40/41 | €285,162 | €418,092 | +€132,930 | +46.6% |
| Trade receivables | 40 | €161,019 | €290,019 | +€129,000 | +80.1% |
| Other amounts receivable | 41 | €124,143 | €128,072 | +€3,930 | +3.2% |
| Cash at bank and in hand | 54/58 | €315,516 | €312,326 | -€3,190 | -1.0% |
| Deferred charges and accrued income | 490/1 | €6,710 | €11,584 | +€4,874 | +72.6% |
| Total equity and liabilities | 10/49 | €909,640 | €1,152,499 | +€242,859 | +26.7% |
| Equity | 10/15 | €269,987 | €297,890 | +€27,903 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €263,787 | €291,690 | +€27,903 | +10.6% |
| Distributable reserves | 133 | €263,787 | €291,690 | +€27,903 | +10.6% |
| Amounts payable | 17/49 | €639,653 | €854,610 | +€214,956 | +33.6% |
| Amounts payable after more than one year | 17 | €53,247 | €154,037 | +€100,790 | +189.3% |
| Financial debts | 170/4 | €53,247 | €154,037 | +€100,790 | +189.3% |
| Amounts payable within one year | 42/48 | €586,180 | €635,194 | +€49,014 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €138,621 | €130,524 | -€8,096 | -5.8% |
| Trade debts | 44 | €236,631 | €319,638 | +€83,006 | +35.1% |
| Suppliers | 440/4 | €236,631 | €319,638 | +€83,006 | +35.1% |
| Taxes, remuneration and social security | 45 | €7,514 | €8,282 | +€768 | +10.2% |
| Taxes | 450/3 | €58 | €6 | -€52 | -89.0% |
| Remuneration and social security | 454/9 | €7,456 | €8,275 | +€820 | +11.0% |
| Other amounts payable | 47/48 | €203,414 | €176,751 | -€26,663 | -13.1% |
| Accrued charges and deferred income | 492/3 | €226 | €65,378 | +€65,152 | +28810.6% |
| Non-recurring operating income | 76A | €1,000 | €1,446 | +€446 | +44.6% |
| Remuneration, social security and pensions | 62 | €193,914 | €213,342 | +€19,428 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,495 | €36,155 | -€6,341 | -14.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €140 | +€140 | |
| Other operating charges | 640/8 | €2,889 | €1,248 | -€1,641 | -56.8% |
| Gross operating margin | 9900 | €515,374 | €470,897 | -€44,478 | -8.6% |
| Operating profit (loss) | 9901 | €276,076 | €220,012 | -€56,064 | -20.3% |
| Financial income | 75/76B | €961 | €66 | -€895 | -93.2% |
| Recurring financial income | 75 | €961 | €66 | -€895 | -93.2% |
| Financial charges | 65/66B | €8,443 | €9,051 | +€608 | +7.2% |
| Recurring financial charges | 65 | €8,443 | €9,051 | +€608 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €268,594 | €211,027 | -€57,567 | -21.4% |
| Income taxes | 67/77 | €11,646 | €8,124 | -€3,522 | -30.2% |
| Profit (loss) for the period | 9904 | €256,948 | €202,903 | -€54,045 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €256,948 | €202,903 | -€54,045 | -21.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.