HOLDING KLIMOP: 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.
HOLDING KLIMOP
Largest movements
- Tangible fixed assets -€43,517
down €43,517 (-6.6%), from €658,902 to €615,385
of which Land and buildings: -€33,891
- Cash -€7,471
down €7,471 (-39.9%), from €18,708 to €11,236
mainly Net result for the year (-€34,869) and Debts after one year (-€8,201)
- Reserves -€34,869
down €34,869 (-9.9%), from €352,655 to €317,786
of which Distributable reserves: -€34,869
- Debts after one year -€8,201
down €8,201 (-4.6%), from €179,808 to €171,607
- Gross operating margin +€10,291
up €10,291 (+63.5%), from €16,218 to €26,509
- Depreciation -€3,353
down €3,353 (-7.2%), from €46,870 to €43,517
- Other operating charges +€3,204
up €3,204 (+61.8%), from €5,183 to €8,387
- Financial charges +€3,015
up €3,015 (+42.0%), from €7,180 to €10,196
- Financial income +€281
up €281 (+63.6%), from €441 to €722
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 | €698,362 | €653,505 | -€44,858 | -6.4% |
| Fixed assets | 21/28 | €658,902 | €615,385 | -€43,517 | -6.6% |
| Tangible fixed assets | 22/27 | €658,902 | €615,385 | -€43,517 | -6.6% |
| Land and buildings | 22 | €586,827 | €552,936 | -€33,891 | -5.8% |
| Plant, machinery and equipment | 23 | €72,075 | €62,449 | -€9,626 | -13.4% |
| Current assets | 29/58 | €39,460 | €38,120 | -€1,341 | -3.4% |
| Amounts receivable within one year | 40/41 | €17,936 | €23,443 | +€5,507 | +30.7% |
| Other amounts receivable | 41 | €17,936 | €23,443 | +€5,507 | +30.7% |
| Cash at bank and in hand | 54/58 | €18,708 | €11,236 | -€7,471 | -39.9% |
| Deferred charges and accrued income | 490/1 | €2,817 | €3,441 | +€624 | +22.1% |
| Total equity and liabilities | 10/49 | €698,362 | €653,505 | -€44,858 | -6.4% |
| Equity | 10/15 | €414,655 | €379,786 | -€34,869 | -8.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €352,655 | €317,786 | -€34,869 | -9.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €352,655 | €317,786 | -€34,869 | -9.9% |
| Amounts payable | 17/49 | €283,707 | €273,719 | -€9,989 | -3.5% |
| Amounts payable after more than one year | 17 | €179,808 | €171,607 | -€8,201 | -4.6% |
| Financial debts | 170/4 | €179,808 | €171,607 | -€8,201 | -4.6% |
| Amounts payable within one year | 42/48 | €101,988 | €100,644 | -€1,344 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €7,983 | €8,201 | +€218 | +2.7% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €94,005 | €92,443 | -€1,562 | -1.7% |
| Accrued charges and deferred income | 492/3 | €1,911 | €1,468 | -€443 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,870 | €43,517 | -€3,353 | -7.2% |
| Other operating charges | 640/8 | €5,183 | €8,387 | +€3,204 | +61.8% |
| Gross operating margin | 9900 | €16,218 | €26,509 | +€10,291 | +63.5% |
| Operating profit (loss) | 9901 | -€35,835 | -€25,395 | +€10,440 | +29.1% |
| Financial income | 75/76B | €441 | €722 | +€281 | +63.6% |
| Recurring financial income | 75 | €441 | €722 | +€281 | +63.6% |
| Financial charges | 65/66B | €7,180 | €10,196 | +€3,015 | +42.0% |
| Recurring financial charges | 65 | €7,180 | €10,196 | +€3,015 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | -€42,575 | -€34,869 | +€7,706 | +18.1% |
| Profit (loss) for the period | 9904 | -€42,575 | -€34,869 | +€7,706 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,575 | -€34,869 | +€7,706 | +18.1% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.