ID CLIM: 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.
ID CLIM
Largest movements
- Receivables within one year -€35,823
down €35,823 (-21.7%), from €165,126 to €129,303
of which Other amounts receivable: -€51,818
- Tangible fixed assets +€21,720
up €21,720 (+104%), from €20,875 to €42,595
- Cash +€14,026
up €14,026 (+58.9%), from €23,818 to €37,844
mainly Receivables within one year (+€35,823) and Net result for the year (+€28,264)
- Trade debts -€30,715
down €30,715 (-100%), from €30,715 to €0
- Profit (loss) carried forward +€28,264
up €28,264 (+18.7%), from €150,783 to €179,048
- Other debts -€27,452
down €27,452 (-91.7%), from €29,944 to €2,492
- Current portion of long-term debt +€11,880
new in 2025: €11,880
- Tax, wage and social debts +€9,742
up €9,742 (+186%), from €5,250 to €14,992
of which Taxes: +€7,542
- Gross operating margin -€15,131
down €15,131 (-21.1%), from €71,797 to €56,666
- Depreciation -€6,550
down €6,550 (-34.6%), from €18,955 to €12,405
- Staff costs -€5,714
down €5,714 (-98.4%), from €5,805 to €91
- Other operating charges +€2,268
up €2,268 (+353%), from €642 to €2,910
- Financial charges +€776
up €776 (+538%), from €144 to €921
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 | €218,693 | €218,208 | -€485 | -0.2% |
| Fixed assets | 21/28 | €29,406 | €50,763 | +€21,357 | +72.6% |
| Tangible fixed assets | 22/27 | €20,875 | €42,595 | +€21,720 | +104% |
| Furniture and vehicles | 24 | €20,875 | €42,595 | +€21,720 | +104% |
| Financial fixed assets | 28 | €8,531 | €8,168 | -€363 | -4.3% |
| Current assets | 29/58 | €189,287 | €167,445 | -€21,842 | -11.5% |
| Amounts receivable within one year | 40/41 | €165,126 | €129,303 | -€35,823 | -21.7% |
| Trade receivables | 40 | €33,308 | €49,303 | +€15,995 | +48.0% |
| Other amounts receivable | 41 | €131,818 | €80,000 | -€51,818 | -39.3% |
| Cash at bank and in hand | 54/58 | €23,818 | €37,844 | +€14,026 | +58.9% |
| Deferred charges and accrued income | 490/1 | €343 | €298 | -€45 | -13.2% |
| Total equity and liabilities | 10/49 | €218,693 | €218,208 | -€485 | -0.2% |
| Equity | 10/15 | €152,783 | €181,048 | +€28,264 | +18.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €150,783 | €179,048 | +€28,264 | +18.7% |
| Amounts payable | 17/49 | €65,909 | €37,160 | -€28,749 | -43.6% |
| Amounts payable after more than one year | 17 | - | €5,000 | +€5,000 | |
| Financial debts | 170/4 | - | €5,000 | +€5,000 | |
| Amounts payable within one year | 42/48 | €65,909 | €29,364 | -€36,545 | -55.4% |
| Current portion of amounts payable after more than one year | 42 | - | €11,880 | +€11,880 | |
| Trade debts | 44 | €30,715 | €0 | -€30,715 | -100% |
| Suppliers | 440/4 | €30,715 | €0 | -€30,715 | -100% |
| Taxes, remuneration and social security | 45 | €5,250 | €14,992 | +€9,742 | +186% |
| Taxes | 450/3 | €5,250 | €12,792 | +€7,542 | +144% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €29,944 | €2,492 | -€27,452 | -91.7% |
| Accrued charges and deferred income | 492/3 | - | €2,797 | +€2,797 | |
| Remuneration, social security and pensions | 62 | €5,805 | €91 | -€5,714 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,955 | €12,405 | -€6,550 | -34.6% |
| Other operating charges | 640/8 | €642 | €2,910 | +€2,268 | +353% |
| Gross operating margin | 9900 | €71,797 | €56,666 | -€15,131 | -21.1% |
| Operating profit (loss) | 9901 | €46,395 | €41,260 | -€5,135 | -11.1% |
| Financial income | 75/76B | €15 | €0 | -€15 | -98.8% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -98.8% |
| Financial charges | 65/66B | €144 | €921 | +€776 | +538% |
| Recurring financial charges | 65 | €144 | €921 | +€776 | +538% |
| Profit (loss) for the period before taxes | 9903 | €46,266 | €40,339 | -€5,926 | -12.8% |
| Income taxes | 67/77 | €11,676 | €12,075 | +€399 | +3.4% |
| Profit (loss) for the period | 9904 | €34,589 | €28,264 | -€6,325 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,589 | €28,264 | -€6,325 | -18.3% |
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 21 October 2026 via checked.be.