DP KLIMAIR: what changed
DP KLIMAIR
Largest movements
- Cash +€54,339
up €54,339 (+18,333%), from €296 to €54,635
mainly Net result for the year (+€52,023) and Trade debts (+€32,037)
- Receivables within one year +€34,399
up €34,399 (+84.0%), from €40,935 to €75,334
of which Trade receivables: +€32,585
- Stocks and contracts -€22,580
down €22,580 (-64.5%), from €35,000 to €12,420
- Deferred charges and accrued income +€11,871
up €11,871 (+699%), from €1,698 to €13,568
- Tangible fixed assets -€10,805
down €10,805 (-8.5%), from €126,951 to €116,146
of which Leasing and similar rights: -€7,840
- Trade debts +€32,037
up €32,037 (+407%), from €7,870 to €39,906
- Reserves +€27,000
up €27,000 (+31.1%), from €86,910 to €113,910
- Profit (loss) carried forward +€25,007
up €25,007, from -€24,945 to €62
- Debts after one year -€18,275
down €18,275 (-17.2%), from €105,947 to €87,672
- Accrued charges and deferred income +€3,436
up €3,436 (+813%), from €423 to €3,859
- Gross operating margin +€71,423
up €71,423 (+556%), from €12,845 to €84,267
- Write-downs -€16,511
down €16,511 (-100%), from €16,511 to €0
- Taxes +€12,510
up €12,510 (+2,447%), from €511 to €13,021
- Other operating charges -€1,347
down €1,347 (-34.3%), from €3,921 to €2,574
- Financial income +€1,262
up €1,262 (+69.8%), from €1,807 to €3,069
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 | €207,339 | €274,061 | +€66,723 | +32.2% |
| Fixed assets | 21/28 | €129,409 | €118,104 | -€11,305 | -8.7% |
| Intangible fixed assets | 21 | €2,458 | €1,958 | -€500 | -20.3% |
| Tangible fixed assets | 22/27 | €126,951 | €116,146 | -€10,805 | -8.5% |
| Land and buildings | 22 | €80,356 | €75,111 | -€5,245 | -6.5% |
| Plant, machinery and equipment | 23 | - | €9,565 | +€9,565 | |
| Furniture and vehicles | 24 | €12,664 | €5,379 | -€7,285 | -57.5% |
| Leasing and similar rights | 25 | €33,930 | €26,090 | -€7,840 | -23.1% |
| Current assets | 29/58 | €77,929 | €155,957 | +€78,028 | +100% |
| Stocks and contracts in progress | 3 | €35,000 | €12,420 | -€22,580 | -64.5% |
| Stocks | 30/36 | €35,000 | €12,420 | -€22,580 | -64.5% |
| Amounts receivable within one year | 40/41 | €40,935 | €75,334 | +€34,399 | +84.0% |
| Trade receivables | 40 | €12,619 | €45,204 | +€32,585 | +258% |
| Other amounts receivable | 41 | €28,316 | €30,131 | +€1,814 | +6.4% |
| Cash at bank and in hand | 54/58 | €296 | €54,635 | +€54,339 | +18,333% |
| Deferred charges and accrued income | 490/1 | €1,698 | €13,568 | +€11,871 | +699% |
| Total equity and liabilities | 10/49 | €207,339 | €274,061 | +€66,723 | +32.2% |
| Equity | 10/15 | €71,965 | €123,972 | +€52,007 | +72.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €86,910 | €113,910 | +€27,000 | +31.1% |
| Distributable reserves | 133 | €86,910 | €113,910 | +€27,000 | +31.1% |
| Profit (loss) carried forward | 14 | -€24,945 | €62 | +€25,007 | |
| Amounts payable | 17/49 | €135,374 | €150,090 | +€14,716 | +10.9% |
| Amounts payable after more than one year | 17 | €105,947 | €87,672 | -€18,275 | -17.2% |
| Financial debts | 170/4 | €105,947 | €87,672 | -€18,275 | -17.2% |
| Amounts payable within one year | 42/48 | €29,004 | €58,559 | +€29,555 | +102% |
| Current portion of amounts payable after more than one year | 42 | €18,500 | €18,653 | +€153 | +0.8% |
| Financial debts | 43 | €2,123 | €0 | -€2,123 | -100% |
| Credit institutions | 430/8 | €2,123 | €0 | -€2,123 | -100% |
| Trade debts | 44 | €7,870 | €39,906 | +€32,037 | +407% |
| Suppliers | 440/4 | €7,870 | €39,906 | +€32,037 | +407% |
| Taxes, remuneration and social security | 45 | €511 | €0 | -€511 | -100% |
| Taxes | 450/3 | €511 | €0 | -€511 | -100% |
| Accrued charges and deferred income | 492/3 | €423 | €3,859 | +€3,436 | +813% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,504 | €15,756 | +€1,252 | +8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,511 | €0 | -€16,511 | -100% |
| Other operating charges | 640/8 | €3,921 | €2,574 | -€1,347 | -34.3% |
| Gross operating margin | 9900 | €12,845 | €84,267 | +€71,423 | +556% |
| Operating profit (loss) | 9901 | -€22,091 | €65,937 | +€88,029 | |
| Financial income | 75/76B | €1,807 | €3,069 | +€1,262 | +69.8% |
| Recurring financial income | 75 | €1,807 | €3,069 | +€1,262 | +69.8% |
| Financial charges | 65/66B | €4,149 | €3,963 | -€186 | -4.5% |
| Recurring financial charges | 65 | €4,149 | €3,963 | -€186 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,434 | €65,044 | +€89,477 | |
| Income taxes | 67/77 | €511 | €13,021 | +€12,510 | +2,447% |
| Profit (loss) for the period | 9904 | -€24,945 | €52,023 | +€76,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,945 | €52,023 | +€76,967 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.