DM-KLIMA: what changed
DM-KLIMA
Largest movements
- Receivables within one year +€18,602
up €18,602 (+62.0%), from €30,025 to €48,627
of which Trade receivables: +€16,475
- Stocks and contracts -€8,890
down €8,890 (-88.5%), from €10,049 to €1,158
of which Contracts in progress: -€7,662
- Tangible fixed assets -€4,378
down €4,378 (-17.7%), from €24,693 to €20,315
of which Leasing and similar rights: -€4,394
- Cash -€2,986
down €2,986 (-16.4%), from €18,215 to €15,229
mainly Receivables within one year (-€18,602) and Tax, wage and social debts (-€8,005)
- Trade debts +€19,728
up €19,728 (+220%), from €8,969 to €28,697
- Tax, wage and social debts -€8,005
down €8,005 (-70.4%), from €11,365 to €3,361
- Debts after one year -€5,004
down €5,004 (-44.8%), from €11,174 to €6,169
- Profit (loss) carried forward -€3,586
new in 2025: -€3,586
- Other debts -€1,233
no longer reported in 2025 (was €1,233)
- Gross operating margin -€42,509
down €42,509 (-88.4%), from €48,099 to €5,590
- Taxes -€11,861
no longer reported in 2025 (was €11,861)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,448 | €85,897 | +€2,449 | +2.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €24,698 | €20,370 | -€4,328 | -17.5% |
| Tangible fixed assets | 22/27 | €24,693 | €20,315 | -€4,378 | -17.7% |
| Plant, machinery and equipment | 23 | €5,357 | €4,677 | -€680 | -12.7% |
| Furniture and vehicles | 24 | €2,781 | €3,477 | +€696 | +25.0% |
| Leasing and similar rights | 25 | €16,554 | €12,161 | -€4,394 | -26.5% |
| Financial fixed assets | 28 | €5 | €55 | +€50 | +1,000% |
| Current assets | 29/58 | €58,750 | €65,527 | +€6,777 | +11.5% |
| Stocks and contracts in progress | 3 | €10,049 | €1,158 | -€8,890 | -88.5% |
| Stocks | 30/36 | €2,387 | €1,158 | -€1,228 | -51.5% |
| Contracts in progress | 37 | €7,662 | - | -€7,662 | |
| Amounts receivable within one year | 40/41 | €30,025 | €48,627 | +€18,602 | +62.0% |
| Trade receivables | 40 | €25,090 | €41,565 | +€16,475 | +65.7% |
| Other amounts receivable | 41 | €4,935 | €7,062 | +€2,127 | +43.1% |
| Cash at bank and in hand | 54/58 | €18,215 | €15,229 | -€2,986 | -16.4% |
| Deferred charges and accrued income | 490/1 | €462 | €512 | +€51 | +11.0% |
| Total equity and liabilities | 10/49 | €83,448 | €85,897 | +€2,449 | +2.9% |
| Equity | 10/15 | €45,756 | €42,170 | -€3,586 | -7.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,756 | €42,756 | = | 0.0% |
| Distributable reserves | 133 | €42,756 | €42,756 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,586 | -€3,586 | |
| Amounts payable | 17/49 | €37,692 | €43,727 | +€6,035 | +16.0% |
| Amounts payable after more than one year | 17 | €11,174 | €6,169 | -€5,004 | -44.8% |
| Financial debts | 170/4 | €11,174 | €6,169 | -€5,004 | -44.8% |
| Amounts payable within one year | 42/48 | €26,323 | €37,062 | +€10,739 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €4,756 | €5,004 | +€248 | +5.2% |
| Trade debts | 44 | €8,969 | €28,697 | +€19,728 | +220% |
| Suppliers | 440/4 | €8,969 | €28,697 | +€19,728 | +220% |
| Taxes, remuneration and social security | 45 | €11,365 | €3,361 | -€8,005 | -70.4% |
| Taxes | 450/3 | €11,365 | €3,361 | -€8,005 | -70.4% |
| Other amounts payable | 47/48 | €1,233 | - | -€1,233 | |
| Accrued charges and deferred income | 492/3 | €196 | €496 | +€300 | +153% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,023 | €7,216 | +€192 | +2.7% |
| Other operating charges | 640/8 | €783 | €982 | +€200 | +25.5% |
| Non-recurring operating charges | 66A | €1,713 | €197 | -€1,516 | -88.5% |
| Gross operating margin | 9900 | €48,099 | €5,590 | -€42,509 | -88.4% |
| Operating profit (loss) | 9901 | €38,581 | -€2,804 | -€41,385 | |
| Financial income | 75/76B | €27 | €40 | +€13 | +50.2% |
| Recurring financial income | 75 | €27 | €40 | +€13 | +50.2% |
| Financial charges | 65/66B | €1,141 | €822 | -€319 | -27.9% |
| Recurring financial charges | 65 | €1,141 | €822 | -€319 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €37,467 | -€3,586 | -€41,053 | |
| Income taxes | 67/77 | €11,861 | - | -€11,861 | |
| Profit (loss) for the period | 9904 | €25,606 | -€3,586 | -€29,192 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,606 | -€3,586 | -€29,192 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.