ELECTRO CLIMAT: 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.
ELECTRO CLIMAT
Largest movements
- Receivables within one year -€51,954
down €51,954 (-88.1%), from €58,964 to €7,010
of which Other amounts receivable: -€51,981
- Cash +€11,202
up €11,202 (+4,134%), from €271 to €11,472
mainly Receivables within one year (+€51,954) and Deferred charges and accrued income (+€607)
- Stocks and contracts +€2,359
up €2,359 (+83.9%), from €2,810 to €5,169
- Short-term financial debts -€23,958
no longer reported in 2025 (was €23,958)
- Profit (loss) carried forward -€8,481
down €8,481, from €7,899 to -€582
- Trade debts -€5,315
down €5,315 (-66.5%), from €7,989 to €2,674
- Tax, wage and social debts -€1,247
down €1,247 (-46.8%), from €2,663 to €1,417
- Gross operating margin +€13,566
up €13,566 (+80.0%), from -€16,958 to -€3,392
- Financial charges +€1,133
up €1,133 (+32.9%), from €3,443 to €4,576
- Other operating charges +€205
up €205 (+51.7%), from €396 to €600
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.
Derived cash bridge
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 | €62,969 | €23,969 | -€39,001 | -61.9% |
| Current assets | 29/58 | €62,969 | €23,969 | -€39,001 | -61.9% |
| Stocks and contracts in progress | 3 | €2,810 | €5,169 | +€2,359 | +83.9% |
| Stocks | 30/36 | €2,810 | €5,169 | +€2,359 | +83.9% |
| Amounts receivable within one year | 40/41 | €58,964 | €7,010 | -€51,954 | -88.1% |
| Trade receivables | 40 | €2,703 | €2,729 | +€27 | +1.0% |
| Other amounts receivable | 41 | €56,261 | €4,280 | -€51,981 | -92.4% |
| Cash at bank and in hand | 54/58 | €271 | €11,472 | +€11,202 | +4,134% |
| Deferred charges and accrued income | 490/1 | €925 | €318 | -€607 | -65.6% |
| Total equity and liabilities | 10/49 | €62,969 | €23,969 | -€39,001 | -61.9% |
| Equity | 10/15 | €28,359 | €19,878 | -€8,481 | -29.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €7,899 | -€582 | -€8,481 | |
| Amounts payable | 17/49 | €34,611 | €4,091 | -€30,520 | -88.2% |
| Amounts payable within one year | 42/48 | €34,611 | €4,091 | -€30,520 | -88.2% |
| Financial debts | 43 | €23,958 | - | -€23,958 | |
| Credit institutions | 430/8 | €23,958 | - | -€23,958 | |
| Trade debts | 44 | €7,989 | €2,674 | -€5,315 | -66.5% |
| Suppliers | 440/4 | €7,989 | €2,674 | -€5,315 | -66.5% |
| Taxes, remuneration and social security | 45 | €2,663 | €1,417 | -€1,247 | -46.8% |
| Taxes | 450/3 | €2,663 | €1,417 | -€1,247 | -46.8% |
| Non-recurring operating income | 76A | €3,450 | €2,486 | -€964 | -27.9% |
| Other operating charges | 640/8 | €396 | €600 | +€205 | +51.7% |
| Gross operating margin | 9900 | -€16,958 | -€3,392 | +€13,566 | +80.0% |
| Operating profit (loss) | 9901 | -€17,353 | -€3,992 | +€13,361 | +77.0% |
| Financial income | 75/76B | €83 | €87 | +€4 | +4.6% |
| Recurring financial income | 75 | €83 | €87 | +€4 | +4.6% |
| Financial charges | 65/66B | €3,443 | €4,576 | +€1,133 | +32.9% |
| Recurring financial charges | 65 | €3,443 | €4,576 | +€1,133 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,713 | -€8,481 | +€12,232 | +59.1% |
| Income taxes | 67/77 | €34 | - | -€34 | |
| Profit (loss) for the period | 9904 | -€20,747 | -€8,481 | +€12,266 | +59.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,747 | -€8,481 | +€12,266 | +59.1% |
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 14 October 2026 via checked.be.