IDEAL CLIMAT: 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.
IDEAL CLIMAT
Largest movements
- Receivables within one year +€33,264
up €33,264 (+167%), from €19,936 to €53,200
of which Trade receivables: +€27,900
- Cash -€13,135
down €13,135 (-57.6%), from €22,791 to €9,656
mainly Receivables within one year (-€33,264) and Other debts (-€4,103)
- Stocks and contracts +€2,114
new in 2025: €2,114
- Deferred charges and accrued income +€1,616
up €1,616 (+150%), from €1,075 to €2,691
- Tangible fixed assets +€1,197
up €1,197 (+15.9%), from €7,540 to €8,737
of which Furniture and vehicles: +€2,757
- Reserves +€15,309
new in 2025: €15,309
- Trade debts +€13,473
up €13,473 (+61.5%), from €21,921 to €35,393
- Other debts -€4,103
down €4,103 (-21.5%), from €19,096 to €14,993
- Tax, wage and social debts +€1,882
up €1,882 (+32.3%), from €5,820 to €7,702
of which Remuneration and social security: +€1,800
- Profit (loss) carried forward -€1,504
no longer reported in 2025 (was €1,504)
- Gross operating margin +€19,304
up €19,304 (+794%), from €2,433 to €21,736
- Taxes +€3,182
up €3,182 (+758%), from €420 to €3,602
- Depreciation +€1,724
up €1,724 (+663%), from €260 to €1,984
- Other operating charges +€1,531
up €1,531 (+1,026%), from €149 to €1,680
- Financial charges +€454
up €454 (+214%), from €212 to €666
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 | €51,341 | €76,398 | +€25,057 | +48.8% |
| Fixed assets | 21/28 | €7,540 | €8,737 | +€1,197 | +15.9% |
| Tangible fixed assets | 22/27 | €7,540 | €8,737 | +€1,197 | +15.9% |
| Plant, machinery and equipment | 23 | €7,540 | €5,980 | -€1,560 | -20.7% |
| Furniture and vehicles | 24 | - | €2,757 | +€2,757 | |
| Current assets | 29/58 | €43,802 | €67,662 | +€23,860 | +54.5% |
| Stocks and contracts in progress | 3 | - | €2,114 | +€2,114 | |
| Stocks | 30/36 | - | €2,114 | +€2,114 | |
| Amounts receivable within one year | 40/41 | €19,936 | €53,200 | +€33,264 | +167% |
| Trade receivables | 40 | €15,240 | €43,140 | +€27,900 | +183% |
| Other amounts receivable | 41 | €4,696 | €10,060 | +€5,365 | +114% |
| Cash at bank and in hand | 54/58 | €22,791 | €9,656 | -€13,135 | -57.6% |
| Deferred charges and accrued income | 490/1 | €1,075 | €2,691 | +€1,616 | +150% |
| Total equity and liabilities | 10/49 | €51,341 | €76,398 | +€25,057 | +48.8% |
| Equity | 10/15 | €4,504 | €18,309 | +€13,805 | +306% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €15,309 | +€15,309 | |
| Distributable reserves | 133 | - | €15,309 | +€15,309 | |
| Profit (loss) carried forward | 14 | €1,504 | - | -€1,504 | |
| Amounts payable | 17/49 | €46,837 | €58,089 | +€11,252 | +24.0% |
| Amounts payable within one year | 42/48 | €46,837 | €58,089 | +€11,252 | +24.0% |
| Trade debts | 44 | €21,921 | €35,393 | +€13,473 | +61.5% |
| Suppliers | 440/4 | €21,921 | €35,393 | +€13,473 | +61.5% |
| Taxes, remuneration and social security | 45 | €5,820 | €7,702 | +€1,882 | +32.3% |
| Taxes | 450/3 | €5,820 | €5,902 | +€82 | +1.4% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €19,096 | €14,993 | -€4,103 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €1,984 | +€1,724 | +663% |
| Other operating charges | 640/8 | €149 | €1,680 | +€1,531 | +1,026% |
| Gross operating margin | 9900 | €2,433 | €21,736 | +€19,304 | +794% |
| Operating profit (loss) | 9901 | €2,023 | €18,073 | +€16,049 | +793% |
| Financial income | 75/76B | €113 | - | -€113 | |
| Recurring financial income | 75 | €113 | - | -€113 | |
| Financial charges | 65/66B | €212 | €666 | +€454 | +214% |
| Recurring financial charges | 65 | €212 | €666 | +€454 | +214% |
| Profit (loss) for the period before taxes | 9903 | €1,924 | €17,407 | +€15,482 | +805% |
| Income taxes | 67/77 | €420 | €3,602 | +€3,182 | +758% |
| Profit (loss) for the period | 9904 | €1,504 | €13,805 | +€12,301 | +818% |
| Profit (loss) for the period to be appropriated | 9905 | €1,504 | €13,805 | +€12,301 | +818% |
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 27 October 2026 via checked.be.