DS-KLIMATECH: 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.
DS-KLIMATECH
Largest movements
- Receivables after one year -€49,000
down €49,000 (-70.0%), from €70,000 to €21,000
- Receivables within one year -€30,493
down €30,493 (-46.8%), from €65,198 to €34,705
of which Trade receivables: -€36,841
- Stocks and contracts -€8,598
down €8,598 (-100.0%), from €8,598 to €0
- Tangible fixed assets -€8,082
down €8,082 (-2.1%), from €387,409 to €379,327
of which Land and buildings: -€13,200
- Reserves -€51,981
down €51,981 (-41.2%), from €126,257 to €74,276
- Advances received -€17,071
down €17,071 (-100.0%), from €17,071 to €0
- Debts after one year -€15,892
down €15,892 (-5.7%), from €280,611 to €264,719
- Tax, wage and social debts +€13,276
up €13,276 (+92.5%), from €14,344 to €27,620
of which Taxes: +€18,063
- Trade debts -€9,784
down €9,784 (-23.6%), from €41,433 to €31,649
- Gross operating margin -€37,002
down €37,002 (-21.9%), from €169,153 to €132,151
- Taxes +€7,072
up €7,072 (+564.3%), from €1,253 to €8,326
- Financial charges +€5,636
up €5,636 (+33.8%), from €16,680 to €22,316
- Staff costs +€5,083
up €5,083 (+12.5%), from €40,732 to €45,815
- Other operating charges -€2,996
down €2,996 (-27.6%), from €10,859 to €7,863
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 | €534,322 | €441,835 | -€92,487 | -17.3% |
| Fixed assets | 21/28 | €387,709 | €379,627 | -€8,082 | -2.1% |
| Tangible fixed assets | 22/27 | €387,409 | €379,327 | -€8,082 | -2.1% |
| Land and buildings | 22 | €330,710 | €317,510 | -€13,200 | -4.0% |
| Plant, machinery and equipment | 23 | €12,382 | €7,132 | -€5,250 | -42.4% |
| Furniture and vehicles | 24 | €36,443 | €47,311 | +€10,868 | +29.8% |
| Leasing and similar rights | 25 | €7,874 | €7,374 | -€500 | -6.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €146,613 | €62,208 | -€84,405 | -57.6% |
| Amounts receivable after more than one year | 29 | €70,000 | €21,000 | -€49,000 | -70.0% |
| Other amounts receivable | 291 | €70,000 | €21,000 | -€49,000 | -70.0% |
| Stocks and contracts in progress | 3 | €8,598 | €0 | -€8,598 | -100.0% |
| Stocks | 30/36 | €8,598 | €0 | -€8,598 | -100.0% |
| Amounts receivable within one year | 40/41 | €65,198 | €34,705 | -€30,493 | -46.8% |
| Trade receivables | 40 | €60,127 | €23,286 | -€36,841 | -61.3% |
| Other amounts receivable | 41 | €5,070 | €11,419 | +€6,349 | +125.2% |
| Cash at bank and in hand | 54/58 | €0 | €3,554 | +€3,554 | |
| Deferred charges and accrued income | 490/1 | €2,817 | €2,948 | +€131 | +4.6% |
| Total equity and liabilities | 10/49 | €534,322 | €441,835 | -€92,487 | -17.3% |
| Equity | 10/15 | €133,997 | €82,017 | -€51,980 | -38.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €126,257 | €74,276 | -€51,981 | -41.2% |
| Distributable reserves | 133 | €126,257 | €74,276 | -€51,981 | -41.2% |
| Profit (loss) carried forward | 14 | €240 | €241 | +€1 | +0.4% |
| Amounts payable | 17/49 | €400,325 | €359,818 | -€40,507 | -10.1% |
| Amounts payable after more than one year | 17 | €280,611 | €264,719 | -€15,892 | -5.7% |
| Financial debts | 170/4 | €280,611 | €264,719 | -€15,892 | -5.7% |
| Amounts payable within one year | 42/48 | €118,966 | €94,393 | -€24,573 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €40,417 | €35,125 | -€5,292 | -13.1% |
| Financial debts | 43 | €5,700 | €0 | -€5,700 | -100.0% |
| Credit institutions | 430/8 | €5,700 | €0 | -€5,700 | -100.0% |
| Trade debts | 44 | €41,433 | €31,649 | -€9,784 | -23.6% |
| Suppliers | 440/4 | €41,433 | €31,649 | -€9,784 | -23.6% |
| Advances received on contracts in progress | 46 | €17,071 | €0 | -€17,071 | -100.0% |
| Taxes, remuneration and social security | 45 | €14,344 | €27,620 | +€13,276 | +92.5% |
| Taxes | 450/3 | €5,792 | €23,855 | +€18,063 | +311.9% |
| Remuneration and social security | 454/9 | €8,552 | €3,765 | -€4,788 | -56.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €748 | €705 | -€42 | -5.6% |
| Remuneration, social security and pensions | 62 | €40,732 | €45,815 | +€5,083 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,035 | €34,571 | +€536 | +1.6% |
| Other operating charges | 640/8 | €10,859 | €7,863 | -€2,996 | -27.6% |
| Gross operating margin | 9900 | €169,153 | €132,151 | -€37,002 | -21.9% |
| Operating profit (loss) | 9901 | €83,527 | €43,903 | -€39,624 | -47.4% |
| Financial income | 75/76B | €988 | €988 | = | 0.0% |
| Recurring financial income | 75 | €988 | €988 | = | 0.0% |
| Financial charges | 65/66B | €16,680 | €22,316 | +€5,636 | +33.8% |
| Recurring financial charges | 65 | €16,680 | €22,316 | +€5,636 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €67,835 | €22,575 | -€45,260 | -66.7% |
| Income taxes | 67/77 | €1,253 | €8,326 | +€7,072 | +564.3% |
| Profit (loss) for the period | 9904 | €66,581 | €14,249 | -€52,332 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,581 | €14,249 | -€52,332 | -78.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.