J C Clima: 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.
J C Clima
Largest movements
- Tangible fixed assets -€26,026
down €26,026 (-5.6%), from €462,342 to €436,316
of which Land and buildings: -€22,380
- Debts after one year -€25,730
down €25,730 (-8.7%), from €294,215 to €268,484
- Other debts -€10,505
down €10,505 (-6.9%), from €152,266 to €141,761
- Gross operating margin +€8,924
up €8,924 (+25.0%), from €35,690 to €44,613
- Depreciation +€1,627
up €1,627 (+5.1%), from €31,908 to €33,535
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 | €478,425 | €447,321 | -€31,103 | -6.5% |
| Fixed assets | 21/28 | €462,342 | €436,316 | -€26,026 | -5.6% |
| Tangible fixed assets | 22/27 | €462,342 | €436,316 | -€26,026 | -5.6% |
| Land and buildings | 22 | €408,771 | €386,392 | -€22,380 | -5.5% |
| Plant, machinery and equipment | 23 | €38,837 | €35,562 | -€3,275 | -8.4% |
| Furniture and vehicles | 24 | €14,734 | €14,363 | -€371 | -2.5% |
| Current assets | 29/58 | €16,083 | €11,005 | -€5,078 | -31.6% |
| Amounts receivable within one year | 40/41 | €12,000 | €8,820 | -€3,180 | -26.5% |
| Trade receivables | 40 | €12,000 | €8,820 | -€3,180 | -26.5% |
| Cash at bank and in hand | 54/58 | €4,083 | €2,185 | -€1,898 | -46.5% |
| Total equity and liabilities | 10/49 | €478,425 | €447,321 | -€31,103 | -6.5% |
| Equity | 10/15 | €5,226 | €8,618 | +€3,391 | +64.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,774 | -€1,382 | +€3,391 | +71.0% |
| Amounts payable | 17/49 | €473,198 | €438,703 | -€34,495 | -7.3% |
| Amounts payable after more than one year | 17 | €294,215 | €268,484 | -€25,730 | -8.7% |
| Financial debts | 170/4 | €294,215 | €268,484 | -€25,730 | -8.7% |
| Amounts payable within one year | 42/48 | €178,984 | €170,219 | -€8,765 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €25,281 | €25,730 | +€449 | +1.8% |
| Trade debts | 44 | - | €694 | +€694 | |
| Suppliers | 440/4 | - | €694 | +€694 | |
| Taxes, remuneration and social security | 45 | €1,437 | €2,034 | +€597 | +41.6% |
| Taxes | 450/3 | €1,437 | €2,034 | +€597 | +41.6% |
| Other amounts payable | 47/48 | €152,266 | €141,761 | -€10,505 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,908 | €33,535 | +€1,627 | +5.1% |
| Other operating charges | 640/8 | €1,611 | €2,007 | +€396 | +24.6% |
| Gross operating margin | 9900 | €35,690 | €44,613 | +€8,924 | +25.0% |
| Operating profit (loss) | 9901 | €2,171 | €9,072 | +€6,901 | +318% |
| Financial income | 75/76B | €0 | €0 | +€0 | +225% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +225% |
| Financial charges | 65/66B | €6,117 | €5,680 | -€436 | -7.1% |
| Recurring financial charges | 65 | €6,117 | €5,680 | -€436 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,946 | €3,391 | +€7,337 | |
| Profit (loss) for the period | 9904 | -€3,946 | €3,391 | +€7,337 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,946 | €3,391 | +€7,337 |
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 15 October 2026 via checked.be.