klim: 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.
What changed
klim
NACE 87.202, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,597
2024 · €185,595-€183,998
Equity
€4.8m
2024 · €4.9m-€10,256
Cash
€2.1m
2024 · €1.9m+€225,292
Balance sheet total
€9.1m
2024 · €8.6m+€512,647
Largest movements
Assets
- Current investments +€400,073
up €400,073 (+6823.0%), from €5,864 to €405,936
- Cash +€225,292
up €225,292 (+12.0%), from €1.9m to €2.1m
mainly Depreciation (+€440,604) and Debts within one year (+€352,207)
- Tangible fixed assets -€100,538
down €100,538 (-1.6%), from €6.3m to €6.2m
of which Land and buildings: -€266,529
Equity and liabilities
- Debts within one year +€352,207
up €352,207 (+22.1%), from €1.6m to €1.9m
of which Tax, wage and social debts: +€340,653
- Debts after one year +€121,574
up €121,574 (+6.2%), from €2.0m to €2.1m
of which Financial debts: +€121,574
- Investment grants -€107,514
down €107,514 (-4.9%), from €2.2m to €2.1m
- Contributions +€95,662
up €95,662 (+9.8%), from €979,889 to €1.1m
Income statement
- Staff costs +€844,865
up €844,865 (+11.4%), from €7.4m to €8.3m
- Services and other goods +€153,336
up €153,336 (+19.3%), from €792,677 to €946,014
- Other operating income +€91,593
up €91,593 (+23.8%), from €385,274 to €476,867
- Turnover +€83,133
up €83,133 (+6.2%), from €1.3m to €1.4m
- Goods and materials +€48,729
up €48,729 (+8.4%), from €579,798 to €628,527
of which Purchases: +€48,729
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.
Result 2024
€185,595
Turnover
+€83,133
Other operating income
+€91,593
Goods and materials
-€48,729
Services and other goods
-€153,336
Staff costs
-€844,865
Depreciation
-€29,652
Write-downs
-€4,637
Other operating charges
+€7,101
Other operating items
+€725,204
Financial income
-€9,443
Financial charges
-€368
Result 2025
€1,597
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.
From operations
+€855,710
Investment
-€740,139
Financing
+€109,721
Cash 2024
€1.9m
From operations (derived)
+€855,710
Net result for the year
+€1,597
Depreciation
+€440,604
Receivables within one year
+€12,292
Deferred charges and accrued income
-€113
Provisions
+€40,342
Debts within one year
+€352,207
Accrued charges and deferred income
+€8,781
Investment (derived)
-€740,139
Investment in fixed assets (net)
-€340,066
Current investments
-€400,073
Financing
+€109,721
Debts after one year
+€121,574
Contributions, distributions and other
-€11,853
Cash 2025
€2.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,610,598 | €9,123,245 | +€512,647 | +6.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,300,050 | €6,199,511 | -€100,538 | -1.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €6,300,050 | €6,199,511 | -€100,538 | -1.6% |
| Land and buildings | 22 | €5,766,826 | €5,500,297 | -€266,529 | -4.6% |
| Plant, machinery and equipment | 23 | €270,504 | €488,482 | +€217,978 | +80.6% |
| Furniture and vehicles | 24 | €126,373 | €102,699 | -€23,674 | -18.7% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €89,586 | €94,186 | +€4,600 | +5.1% |
| Assets under construction and advance payments | 27 | €46,761 | €13,847 | -€32,914 | -70.4% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Affiliated companies | 280/1 | €0 | €0 | = | |
| Participating interests | 280 | €0 | €0 | = | |
| Amounts receivable | 281 | €0 | €0 | = | |
| Companies linked by participating interests | 282/3 | €0 | €0 | = | |
| Participating interests | 282 | €0 | €0 | = | |
| Amounts receivable | 283 | €0 | €0 | = | |
| Other financial fixed assets | 284/8 | €0 | €0 | = | |
| Shares | 284 | €0 | €0 | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | €0 | = | |
| Current assets | 29/58 | €2,310,548 | €2,923,734 | +€613,186 | +26.5% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €28,430 | €28,430 | = | 0.0% |
| Stocks | 30/36 | €28,430 | €28,430 | = | 0.0% |
| Raw materials and consumables | 30/31 | €0 | €0 | = | |
| Work in progress | 32 | €0 | €0 | = | |
| Finished goods | 33 | €0 | €0 | = | |
| Goods purchased for resale | 34 | €28,430 | €28,430 | = | 0.0% |
| Property held for sale | 35 | €0 | €0 | = | |
| Advance payments | 36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €358,742 | €346,450 | -€12,292 | -3.4% |
| Trade receivables | 40 | €160,564 | €329,272 | +€168,708 | +105.1% |
| Other amounts receivable | 41 | €198,178 | €17,177 | -€181,000 | -91.3% |
| Current investments | 50/53 | €5,864 | €405,936 | +€400,073 | +6823.0% |
| Cash at bank and in hand | 54/58 | €1,877,518 | €2,102,809 | +€225,292 | +12.0% |
| Deferred charges and accrued income | 490/1 | €39,995 | €40,108 | +€113 | +0.3% |
| Total equity and liabilities | 10/49 | €8,610,598 | €9,123,245 | +€512,647 | +6.0% |
| Equity | 10/15 | €4,858,481 | €4,848,225 | -€10,256 | -0.2% |
| Contributions | 10/11 | €979,889 | €1,075,550 | +€95,662 | +9.8% |
| Capital | 10 | €979,889 | €1,075,550 | +€95,662 | +9.8% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €430,548 | €461,775 | +€31,227 | +7.3% |
| Profit (loss) carried forward | 14 | €1,253,004 | €1,223,374 | -€29,630 | -2.4% |
| Investment grants | 15 | €2,195,040 | €2,087,526 | -€107,514 | -4.9% |
| Provisions and deferred taxes | 16 | €130,060 | €170,402 | +€40,342 | +31.0% |
| Provisions for liabilities and charges | 160/5 | €130,060 | €170,402 | +€40,342 | +31.0% |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €88,710 | €102,235 | +€13,525 | +15.2% |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €41,350 | €68,167 | +€26,817 | +64.9% |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,622,057 | €4,104,618 | +€482,561 | +13.3% |
| Amounts payable after more than one year | 17 | €1,975,636 | €2,097,210 | +€121,574 | +6.2% |
| Financial debts | 170/4 | €1,975,636 | €2,097,210 | +€121,574 | +6.2% |
| Subordinated loans | 170 | €1,395,764 | €1,395,764 | = | 0.0% |
| Unsubordinated bonds | 171 | €0 | €0 | = | |
| Leasing and similar obligations | 172 | €0 | €0 | = | |
| Credit institutions | 173 | €0 | €0 | = | |
| Other loans | 174 | €579,872 | €701,446 | +€121,574 | +21.0% |
| Trade debts | 175 | €0 | €0 | = | |
| Suppliers | 1750 | €0 | €0 | = | |
| Bills of exchange payable | 1751 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €1,597,182 | €1,949,389 | +€352,207 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €64,000 | €94,927 | +€30,927 | +48.3% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €259,605 | €89,655 | -€169,950 | -65.5% |
| Suppliers | 440/4 | €259,605 | €89,655 | -€169,950 | -65.5% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €1,270,865 | €1,611,518 | +€340,653 | +26.8% |
| Taxes | 450/3 | €239,285 | €247,863 | +€8,578 | +3.6% |
| Remuneration and social security | 454/9 | €1,031,580 | €1,363,655 | +€332,076 | +32.2% |
| Accrued charges and deferred income | 492/3 | €49,239 | €58,020 | +€8,781 | +17.8% |
| Operating income | 70/76A | €9,442,004 | €10,368,684 | +€926,680 | +9.8% |
| Turnover | 70 | €1,337,811 | €1,420,944 | +€83,133 | +6.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €0 | €0 | = | |
| Own construction capitalised | 72 | €0 | €0 | = | |
| Membership fees, donations, legacies and grants | 73 | €7,712,199 | €8,467,250 | +€755,050 | +9.8% |
| Other operating income | 74 | €385,274 | €476,867 | +€91,593 | +23.8% |
| Non-recurring operating income | 76A | €6,721 | €3,624 | -€3,097 | -46.1% |
| Operating charges | 60/66A | €9,276,019 | €10,376,886 | +€1.1m | +11.9% |
| Goods for resale, raw materials and consumables | 60 | €579,798 | €628,527 | +€48,729 | +8.4% |
| Purchases | 600/8 | €579,798 | €628,527 | +€48,729 | +8.4% |
| Change in stocks: decrease (increase) | 609 | €0 | €0 | = | |
| Services and other goods | 61 | €792,677 | €946,014 | +€153,336 | +19.3% |
| Remuneration, social security and pensions | 62 | €7,421,323 | €8,266,188 | +€844,865 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410,953 | €440,604 | +€29,652 | +7.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,637 | - | +€4,637 | |
| Other operating charges | 640/8 | €61,048 | €53,947 | -€7,101 | -11.6% |
| Non-recurring operating charges | 66A | €4,043 | €1,264 | -€2,779 | -68.7% |
| Operating profit (loss) | 9901 | €165,986 | -€8,202 | -€174,187 | |
| Financial income | 75/76B | €20,547 | €11,104 | -€9,443 | -46.0% |
| Recurring financial income | 75 | €20,452 | €11,104 | -€9,348 | -45.7% |
| Income from current assets | 751 | €2,000 | €0 | -€2,000 | -100.0% |
| Other financial income | 752/9 | €18,452 | €11,104 | -€7,348 | -39.8% |
| Non-recurring financial income | 76B | €95 | €0 | -€95 | -100.0% |
| Financial charges | 65/66B | €938 | €1,306 | +€368 | +39.2% |
| Recurring financial charges | 65 | €938 | €1,306 | +€368 | +39.2% |
| Debt charges | 650 | €781 | €1,110 | +€329 | +42.1% |
| Other financial charges | 652/9 | €157 | €196 | +€39 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €185,595 | €1,597 | -€183,998 | -99.1% |
| Profit (loss) for the period | 9904 | €185,595 | €1,597 | -€183,998 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €185,595 | €1,597 | -€183,998 | -99.1% |
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 10 October 2026 via checked.be.