JS KLIMA: 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.
JS KLIMA
Largest movements
- Receivables within one year -€18,003
down €18,003 (-75.4%), from €23,882 to €5,879
of which Trade receivables: -€20,091
- Stocks and contracts -€990
down €990 (-100.0%), from €990 to €0
- Cash +€330
new in 2025: €330
mainly Receivables within one year (+€18,003) and Stocks and contracts (+€990)
- Profit (loss) carried forward -€9,722
down €9,722 (-674.5%), from -€1,441 to -€11,164
- Trade debts -€9,549
down €9,549 (-60.7%), from €15,743 to €6,194
- Other debts +€395
up €395 (+5.2%), from €7,570 to €7,965
- Gross operating margin -€9,223
down €9,223 (-2160.2%), from -€427 to -€9,650
- Staff costs -€609
down €609 (-100.0%), from €609 to €0
- Other operating charges -€387
down €387 (-100.0%), from €387 to €0
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 | €24,872 | €6,209 | -€18,663 | -75.0% |
| Current assets | 29/58 | €24,872 | €6,209 | -€18,663 | -75.0% |
| Stocks and contracts in progress | 3 | €990 | €0 | -€990 | -100.0% |
| Stocks | 30/36 | €990 | €0 | -€990 | -100.0% |
| Amounts receivable within one year | 40/41 | €23,882 | €5,879 | -€18,003 | -75.4% |
| Trade receivables | 40 | €22,300 | €2,209 | -€20,091 | -90.1% |
| Other amounts receivable | 41 | €1,582 | €3,670 | +€2,089 | +132.1% |
| Cash at bank and in hand | 54/58 | - | €330 | +€330 | |
| Total equity and liabilities | 10/49 | €24,872 | €6,209 | -€18,663 | -75.0% |
| Equity | 10/15 | €1,559 | -€8,164 | -€9,722 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,441 | -€11,164 | -€9,722 | -674.5% |
| Amounts payable | 17/49 | €23,313 | €14,373 | -€8,940 | -38.3% |
| Amounts payable within one year | 42/48 | €23,313 | €14,158 | -€9,155 | -39.3% |
| Financial debts | 43 | €0 | €0 | -€0 | -100.0% |
| Credit institutions | 430/8 | €0 | €0 | -€0 | -100.0% |
| Trade debts | 44 | €15,743 | €6,194 | -€9,549 | -60.7% |
| Suppliers | 440/4 | €15,743 | €6,194 | -€9,549 | -60.7% |
| Other amounts payable | 47/48 | €7,570 | €7,965 | +€395 | +5.2% |
| Accrued charges and deferred income | 492/3 | - | €214 | +€214 | |
| Remuneration, social security and pensions | 62 | €609 | €0 | -€609 | -100.0% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100.0% |
| Gross operating margin | 9900 | -€427 | -€9,650 | -€9,223 | -2160.2% |
| Operating profit (loss) | 9901 | -€1,423 | -€9,650 | -€8,227 | -578.2% |
| Financial income | 75/76B | €34 | €0 | -€34 | -100.0% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -100.0% |
| Financial charges | 65/66B | €52 | €72 | +€20 | +38.3% |
| Recurring financial charges | 65 | €52 | €72 | +€20 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,441 | -€9,722 | -€8,281 | -574.5% |
| Profit (loss) for the period | 9904 | -€1,441 | -€9,722 | -€8,281 | -574.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,441 | -€9,722 | -€8,281 | -574.5% |
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 11 October 2026 via checked.be.