Euroclima: 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.
Euroclima
Largest movements
- Receivables within one year -€93,025
down €93,025 (-92.9%), from €100,095 to €7,070
of which Trade receivables: -€65,340
- Tangible fixed assets -€31,572
down €31,572 (-3.8%), from €821,995 to €790,423
- Tax, wage and social debts -€40,845
down €40,845 (-69.6%), from €58,663 to €17,818
of which Taxes: -€36,705
- Debts after one year -€38,031
down €38,031 (-7.1%), from €538,334 to €500,303
- Current portion of long-term debt -€30,922
down €30,922 (-44.8%), from €68,953 to €38,031
- Profit (loss) carried forward -€18,944
down €18,944 (-605%), from -€3,129 to -€22,073
- Gross operating margin -€48,615
down €48,615 (-47.5%), from €102,392 to €53,777
- Staff costs -€20,610
down €20,610 (-47.2%), from €43,654 to €23,043
- Depreciation -€10,961
down €10,961 (-23.5%), from €46,649 to €35,688
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 | €927,761 | €800,298 | -€127,463 | -13.7% |
| Fixed assets | 21/28 | €821,995 | €790,423 | -€31,572 | -3.8% |
| Tangible fixed assets | 22/27 | €821,995 | €790,423 | -€31,572 | -3.8% |
| Land and buildings | 22 | €821,995 | €790,423 | -€31,572 | -3.8% |
| Current assets | 29/58 | €105,766 | €9,875 | -€95,891 | -90.7% |
| Amounts receivable within one year | 40/41 | €100,095 | €7,070 | -€93,025 | -92.9% |
| Trade receivables | 40 | €71,390 | €6,050 | -€65,340 | -91.5% |
| Other amounts receivable | 41 | €28,705 | €1,020 | -€27,685 | -96.4% |
| Cash at bank and in hand | 54/58 | €5,418 | €1,385 | -€4,033 | -74.4% |
| Deferred charges and accrued income | 490/1 | €254 | €1,420 | +€1,166 | +459% |
| Total equity and liabilities | 10/49 | €927,761 | €800,298 | -€127,463 | -13.7% |
| Equity | 10/15 | €206,236 | €187,292 | -€18,944 | -9.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €201,365 | €201,365 | = | 0.0% |
| Distributable reserves | 133 | €201,365 | €201,365 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,129 | -€22,073 | -€18,944 | -605% |
| Amounts payable | 17/49 | €721,525 | €613,006 | -€108,519 | -15.0% |
| Amounts payable after more than one year | 17 | €538,334 | €500,303 | -€38,031 | -7.1% |
| Financial debts | 170/4 | €538,334 | €500,303 | -€38,031 | -7.1% |
| Amounts payable within one year | 42/48 | €172,128 | €102,703 | -€69,425 | -40.3% |
| Current portion of amounts payable after more than one year | 42 | €68,953 | €38,031 | -€30,922 | -44.8% |
| Financial debts | 43 | - | €2,821 | +€2,821 | |
| Credit institutions | 430/8 | - | €2,821 | +€2,821 | |
| Trade debts | 44 | €1,400 | €2,283 | +€884 | +63.1% |
| Suppliers | 440/4 | €1,400 | €2,283 | +€884 | +63.1% |
| Taxes, remuneration and social security | 45 | €58,663 | €17,818 | -€40,845 | -69.6% |
| Taxes | 450/3 | €51,506 | €14,801 | -€36,705 | -71.3% |
| Remuneration and social security | 454/9 | €7,157 | €3,017 | -€4,140 | -57.9% |
| Other amounts payable | 47/48 | €43,113 | €41,751 | -€1,362 | -3.2% |
| Accrued charges and deferred income | 492/3 | €11,063 | €10,000 | -€1,063 | -9.6% |
| Non-recurring operating income | 76A | €7,000 | €8,316 | +€1,316 | +18.8% |
| Remuneration, social security and pensions | 62 | €43,654 | €23,043 | -€20,610 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,649 | €35,688 | -€10,961 | -23.5% |
| Other operating charges | 640/8 | €1,206 | €550 | -€656 | -54.4% |
| Gross operating margin | 9900 | €102,392 | €53,777 | -€48,615 | -47.5% |
| Operating profit (loss) | 9901 | €10,884 | -€5,504 | -€16,388 | |
| Financial income | 75/76B | €55 | €0 | -€55 | -99.5% |
| Recurring financial income | 75 | €55 | €0 | -€55 | -99.5% |
| Financial charges | 65/66B | €14,068 | €13,440 | -€628 | -4.5% |
| Recurring financial charges | 65 | €14,068 | €13,440 | -€628 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,129 | -€18,944 | -€15,814 | -505% |
| Profit (loss) for the period | 9904 | -€3,129 | -€18,944 | -€15,814 | -505% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,129 | -€18,944 | -€15,814 | -505% |
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 31 October 2026 via checked.be.