INTERCLIM: what changed
Two fiscal 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.
INTERCLIM
Largest movements
- Tangible fixed assets -€8,025
down €8,025 (-43.4%), from €18,494 to €10,469
of which Furniture and vehicles: -€6,419
- Receivables within one year -€6,709
down €6,709 (-21.7%), from €30,896 to €24,187
of which Trade receivables: -€9,541
- Financial fixed assets +€4,323
up €4,323 (+81.3%), from €5,319 to €9,641
- Deferred charges and accrued income -€1,112
down €1,112 (-91.8%), from €1,211 to €99
- Trade debts -€9,159
down €9,159 (-81.8%), from €11,197 to €2,037
- Profit (loss) carried forward -€1,837
down €1,837 (-38.8%), from €4,732 to €2,895
- Other debts -€1,013
no longer reported in 2025 (was €1,013)
- Tax, wage and social debts +€610
up €610 (+7.6%), from €7,989 to €8,599
of which Taxes: +€1,721
- Gross operating margin -€14,252
down €14,252 (-18.7%), from €76,122 to €61,871
- Depreciation -€1,617
down €1,617 (-13.8%), from €11,680 to €10,063
- Staff costs +€1,612
up €1,612 (+3.3%), from €49,259 to €50,871
- Financial income -€1,313
no longer reported in 2025 (was €1,313)
- Taxes -€951
down €951 (-35.1%), from €2,708 to €1,757
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.
Cash bridge derived
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 | €58,240 | €46,791 | -€11,449 | -19.7% |
| Fixed assets | 21/28 | €23,813 | €20,111 | -€3,702 | -15.5% |
| Tangible fixed assets | 22/27 | €18,494 | €10,469 | -€8,025 | -43.4% |
| Furniture and vehicles | 24 | €16,888 | €10,469 | -€6,419 | -38.0% |
| Other tangible fixed assets | 26 | €1,606 | - | -€1,606 | |
| Financial fixed assets | 28 | €5,319 | €9,641 | +€4,323 | +81.3% |
| Current assets | 29/58 | €34,427 | €26,680 | -€7,747 | -22.5% |
| Amounts receivable within one year | 40/41 | €30,896 | €24,187 | -€6,709 | -21.7% |
| Trade receivables | 40 | €28,997 | €19,456 | -€9,541 | -32.9% |
| Other amounts receivable | 41 | €1,899 | €4,731 | +€2,831 | +149.1% |
| Cash at bank and in hand | 54/58 | €2,319 | €2,394 | +€75 | +3.2% |
| Deferred charges and accrued income | 490/1 | €1,211 | €99 | -€1,112 | -91.8% |
| Total equity and liabilities | 10/49 | €58,240 | €46,791 | -€11,449 | -19.7% |
| Equity | 10/15 | €37,992 | €36,155 | -€1,837 | -4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,660 | €14,660 | = | 0.0% |
| Distributable reserves | 133 | €14,660 | €14,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,732 | €2,895 | -€1,837 | -38.8% |
| Amounts payable | 17/49 | €20,248 | €10,636 | -€9,612 | -47.5% |
| Amounts payable within one year | 42/48 | €20,198 | €10,636 | -€9,562 | -47.3% |
| Trade debts | 44 | €11,197 | €2,037 | -€9,159 | -81.8% |
| Suppliers | 440/4 | €11,197 | €2,037 | -€9,159 | -81.8% |
| Taxes, remuneration and social security | 45 | €7,989 | €8,599 | +€610 | +7.6% |
| Taxes | 450/3 | €142 | €1,863 | +€1,721 | +1212.2% |
| Remuneration and social security | 454/9 | €7,847 | €6,736 | -€1,110 | -14.2% |
| Other amounts payable | 47/48 | €1,013 | - | -€1,013 | |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Non-recurring operating income | 76A | €7,851 | - | -€7,851 | |
| Remuneration, social security and pensions | 62 | €49,259 | €50,871 | +€1,612 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,680 | €10,063 | -€1,617 | -13.8% |
| Other operating charges | 640/8 | €153 | €289 | +€136 | +89.2% |
| Gross operating margin | 9900 | €76,122 | €61,871 | -€14,252 | -18.7% |
| Operating profit (loss) | 9901 | €15,030 | €648 | -€14,382 | -95.7% |
| Financial income | 75/76B | €1,313 | - | -€1,313 | |
| Recurring financial income | 75 | €1,313 | - | -€1,313 | |
| Financial charges | 65/66B | €749 | €728 | -€21 | -2.8% |
| Recurring financial charges | 65 | €749 | €728 | -€21 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €15,593 | -€81 | -€15,674 | |
| Income taxes | 67/77 | €2,708 | €1,757 | -€951 | -35.1% |
| Profit (loss) for the period | 9904 | €12,885 | -€1,837 | -€14,723 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,885 | -€1,837 | -€14,723 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.