F & S Climate Creations: what changed
F & S Climate Creations
Largest movements
- Cash -€8,068
down €8,068 (-58.3%), from €13,842 to €5,774
mainly Other debts (-€9,001) and Tax, wage and social debts (-€4,072)
- Receivables within one year -€7,502
down €7,502 (-17.7%), from €42,422 to €34,920
of which Other amounts receivable: -€13,499
- Other debts -€9,001
down €9,001 (-84.4%), from €10,667 to €1,666
- Tax, wage and social debts -€4,072
down €4,072 (-31.5%), from €12,910 to €8,839
- Trade debts -€2,670
down €2,670 (-24.0%), from €11,119 to €8,449
- Gross operating margin -€10,789
down €10,789 (-60.8%), from €17,752 to €6,963
- Taxes -€1,934
down €1,934 (-47.9%), from €4,033 to €2,100
- Depreciation +€1,388
up €1,388 (+162%), from €859 to €2,247
- Financial charges +€822
up €822 (+129%), from €639 to €1,461
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 | €67,517 | €51,809 | -€15,708 | -23.3% |
| Fixed assets | 21/28 | €7,421 | €7,042 | -€379 | -5.1% |
| Tangible fixed assets | 22/27 | €7,421 | €7,042 | -€379 | -5.1% |
| Land and buildings | 22 | - | €984 | +€984 | |
| Plant, machinery and equipment | 23 | €4,332 | €4,098 | -€233 | -5.4% |
| Furniture and vehicles | 24 | €3,090 | €1,959 | -€1,130 | -36.6% |
| Current assets | 29/58 | €60,095 | €44,767 | -€15,328 | -25.5% |
| Amounts receivable within one year | 40/41 | €42,422 | €34,920 | -€7,502 | -17.7% |
| Trade receivables | 40 | €2,090 | €8,087 | +€5,998 | +287% |
| Other amounts receivable | 41 | €40,332 | €26,833 | -€13,499 | -33.5% |
| Cash at bank and in hand | 54/58 | €13,842 | €5,774 | -€8,068 | -58.3% |
| Deferred charges and accrued income | 490/1 | €3,832 | €4,073 | +€241 | +6.3% |
| Total equity and liabilities | 10/49 | €67,517 | €51,809 | -€15,708 | -23.3% |
| Equity | 10/15 | €32,821 | €32,825 | +€4 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,821 | €27,825 | +€4 | 0.0% |
| Amounts payable | 17/49 | €34,696 | €18,985 | -€15,711 | -45.3% |
| Amounts payable within one year | 42/48 | €34,696 | €18,985 | -€15,711 | -45.3% |
| Financial debts | 43 | - | €31 | +€31 | |
| Credit institutions | 430/8 | - | €31 | +€31 | |
| Trade debts | 44 | €11,119 | €8,449 | -€2,670 | -24.0% |
| Suppliers | 440/4 | €11,119 | €8,449 | -€2,670 | -24.0% |
| Taxes, remuneration and social security | 45 | €12,910 | €8,839 | -€4,072 | -31.5% |
| Taxes | 450/3 | €12,910 | €8,839 | -€4,072 | -31.5% |
| Other amounts payable | 47/48 | €10,667 | €1,666 | -€9,001 | -84.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €859 | €2,247 | +€1,388 | +162% |
| Other operating charges | 640/8 | €1,416 | €1,527 | +€111 | +7.9% |
| Gross operating margin | 9900 | €17,752 | €6,963 | -€10,789 | -60.8% |
| Operating profit (loss) | 9901 | €15,478 | €3,189 | -€12,288 | -79.4% |
| Financial income | 75/76B | €1,972 | €2,041 | +€69 | +3.5% |
| Recurring financial income | 75 | €1,972 | €2,041 | +€69 | +3.5% |
| Financial charges | 65/66B | €639 | €1,461 | +€822 | +129% |
| Recurring financial charges | 65 | €639 | €1,461 | +€822 | +129% |
| Profit (loss) for the period before taxes | 9903 | €16,811 | €3,769 | -€13,041 | -77.6% |
| Income taxes | 67/77 | €4,033 | €2,100 | -€1,934 | -47.9% |
| Profit (loss) for the period | 9904 | €12,777 | €1,670 | -€11,108 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,777 | €1,670 | -€11,108 | -86.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.