EUROCLIMATIC: 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.
EUROCLIMATIC
Largest movements
- Cash -€8,510
down €8,510 (-1.6%), from €543,076 to €534,566
mainly Receivables within one year (-€7,466) and Tax, wage and social debts (-€3,728)
- Receivables within one year +€7,466
up €7,466 (+107%), from €6,965 to €14,430
of which Other amounts receivable: +€3,828
- Reserves +€9,837
up €9,837 (+2.1%), from €467,148 to €476,985
of which Distributable reserves: +€9,837
- Gross operating margin -€3,030
down €3,030 (-33.9%), from €8,943 to €5,914
- Financial charges +€1,582
up €1,582 (+437%), from €362 to €1,944
- Taxes -€792
down €792 (-12.0%), from €6,597 to €5,804
- Other operating charges +€156
up €156 (+10.4%), from €1,495 to €1,650
- Depreciation -€130
down €130 (-25.2%), from €517 to €387
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 | €556,242 | €556,573 | +€331 | +0.1% |
| Fixed assets | 21/28 | €3,731 | €6,844 | +€3,113 | +83.5% |
| Tangible fixed assets | 22/27 | €680 | €3,793 | +€3,113 | +458% |
| Plant, machinery and equipment | 23 | €680 | €3,793 | +€3,113 | +458% |
| Financial fixed assets | 28 | €3,051 | €3,051 | = | 0.0% |
| Current assets | 29/58 | €552,512 | €549,729 | -€2,783 | -0.5% |
| Amounts receivable within one year | 40/41 | €6,965 | €14,430 | +€7,466 | +107% |
| Trade receivables | 40 | €2,910 | €6,548 | +€3,638 | +125% |
| Other amounts receivable | 41 | €4,055 | €7,883 | +€3,828 | +94.4% |
| Cash at bank and in hand | 54/58 | €543,076 | €534,566 | -€8,510 | -1.6% |
| Deferred charges and accrued income | 490/1 | €2,471 | €732 | -€1,738 | -70.4% |
| Total equity and liabilities | 10/49 | €556,242 | €556,573 | +€331 | +0.1% |
| Equity | 10/15 | €529,549 | €539,387 | +€9,837 | +1.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €467,148 | €476,985 | +€9,837 | +2.1% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €462,148 | €471,985 | +€9,837 | +2.1% |
| Profit (loss) carried forward | 14 | €12,401 | €12,401 | = | 0.0% |
| Amounts payable | 17/49 | €26,693 | €17,186 | -€9,507 | -35.6% |
| Amounts payable within one year | 42/48 | €26,452 | €17,186 | -€9,266 | -35.0% |
| Trade debts | 44 | €7,577 | €4,741 | -€2,836 | -37.4% |
| Suppliers | 440/4 | €7,577 | €4,741 | -€2,836 | -37.4% |
| Advances received on contracts in progress | 46 | €7,283 | €7,283 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,891 | €5,162 | -€3,728 | -41.9% |
| Taxes | 450/3 | €8,891 | €5,162 | -€3,728 | -41.9% |
| Other amounts payable | 47/48 | €2,702 | €0 | -€2,702 | -100% |
| Accrued charges and deferred income | 492/3 | €240 | €0 | -€240 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €517 | €387 | -€130 | -25.2% |
| Other operating charges | 640/8 | €1,495 | €1,650 | +€156 | +10.4% |
| Gross operating margin | 9900 | €8,943 | €5,914 | -€3,030 | -33.9% |
| Operating profit (loss) | 9901 | €6,932 | €3,876 | -€3,055 | -44.1% |
| Financial income | 75/76B | €13,693 | €13,709 | +€17 | +0.1% |
| Recurring financial income | 75 | €13,693 | €13,709 | +€17 | +0.1% |
| Financial charges | 65/66B | €362 | €1,944 | +€1,582 | +437% |
| Recurring financial charges | 65 | €362 | €1,944 | +€1,582 | +437% |
| Profit (loss) for the period before taxes | 9903 | €20,262 | €15,642 | -€4,621 | -22.8% |
| Income taxes | 67/77 | €6,597 | €5,804 | -€792 | -12.0% |
| Profit (loss) for the period | 9904 | €13,666 | €9,837 | -€3,828 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,666 | €9,837 | -€3,828 | -28.0% |
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 28 October 2026 via checked.be.