Klim...Op: 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.
Klim...Op
Largest movements
- Tangible fixed assets +€115,170
up €115,170 (+207%), from €55,735 to €170,905
of which Land and buildings: +€124,427
- Cash -€11,561
down €11,561 (-4.6%), from €252,915 to €241,354
mainly Investment in fixed assets (net) (-€142,115) and Contributions, distributions and other (-€17,190)
- Debts after one year +€118,820
new in 2025: €118,820
- Other debts -€15,289
down €15,289 (-45.2%), from €33,825 to €18,536
- Reserves +€10,379
up €10,379 (+4.8%), from €215,410 to €225,789
of which Distributable reserves: +€10,379
- Tax, wage and social debts -€4,291
down €4,291 (-30.3%), from €14,151 to €9,860
of which Taxes: -€13,291
- Gross operating margin -€43,555
down €43,555 (-37.2%), from €116,986 to €73,431
- Taxes -€13,371
down €13,371 (-55.8%), from €23,943 to €10,572
- Financial charges +€4,983
up €4,983 (+638%), from €781 to €5,764
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 | €310,986 | €417,037 | +€106,051 | +34.1% |
| Fixed assets | 21/28 | €55,735 | €170,905 | +€115,170 | +207% |
| Tangible fixed assets | 22/27 | €55,735 | €170,905 | +€115,170 | +207% |
| Land and buildings | 22 | €1,600 | €126,027 | +€124,427 | +7,777% |
| Plant, machinery and equipment | 23 | €23,046 | €24,300 | +€1,254 | +5.4% |
| Furniture and vehicles | 24 | €31,089 | €20,578 | -€10,511 | -33.8% |
| Current assets | 29/58 | €255,251 | €246,132 | -€9,119 | -3.6% |
| Amounts receivable within one year | 40/41 | €2,336 | €4,778 | +€2,442 | +105% |
| Trade receivables | 40 | €2,336 | €1,350 | -€986 | -42.2% |
| Other amounts receivable | 41 | - | €3,428 | +€3,428 | |
| Cash at bank and in hand | 54/58 | €252,915 | €241,354 | -€11,561 | -4.6% |
| Total equity and liabilities | 10/49 | €310,986 | €417,037 | +€106,051 | +34.1% |
| Equity | 10/15 | €250,122 | €260,501 | +€10,379 | +4.1% |
| Contributions | 10/11 | €19,840 | €19,840 | = | 0.0% |
| Reserves | 13 | €215,410 | €225,789 | +€10,379 | +4.8% |
| Tax-exempt reserves | 132 | €1,682 | €1,682 | = | 0.0% |
| Distributable reserves | 133 | €213,728 | €224,107 | +€10,379 | +4.9% |
| Profit (loss) carried forward | 14 | €14,872 | €14,872 | = | 0.0% |
| Amounts payable | 17/49 | €60,864 | €156,536 | +€95,672 | +157% |
| Amounts payable after more than one year | 17 | - | €118,820 | +€118,820 | |
| Financial debts | 170/4 | - | €118,820 | +€118,820 | |
| Amounts payable within one year | 42/48 | €60,864 | €37,716 | -€23,148 | -38.0% |
| Current portion of amounts payable after more than one year | 42 | €8,068 | €6,789 | -€1,279 | -15.9% |
| Trade debts | 44 | €4,820 | €2,531 | -€2,289 | -47.5% |
| Suppliers | 440/4 | €4,820 | €2,531 | -€2,289 | -47.5% |
| Taxes, remuneration and social security | 45 | €14,151 | €9,860 | -€4,291 | -30.3% |
| Taxes | 450/3 | €14,151 | €860 | -€13,291 | -93.9% |
| Remuneration and social security | 454/9 | - | €9,000 | +€9,000 | |
| Other amounts payable | 47/48 | €33,825 | €18,536 | -€15,289 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,067 | €26,945 | +€878 | +3.4% |
| Other operating charges | 640/8 | €2,837 | €2,581 | -€256 | -9.0% |
| Gross operating margin | 9900 | €116,986 | €73,431 | -€43,555 | -37.2% |
| Operating profit (loss) | 9901 | €88,082 | €43,905 | -€44,177 | -50.2% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €781 | €5,764 | +€4,983 | +638% |
| Recurring financial charges | 65 | €781 | €5,764 | +€4,983 | +638% |
| Profit (loss) for the period before taxes | 9903 | €87,319 | €38,141 | -€49,178 | -56.3% |
| Income taxes | 67/77 | €23,943 | €10,572 | -€13,371 | -55.8% |
| Profit (loss) for the period | 9904 | €63,376 | €27,569 | -€35,807 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,376 | €27,569 | -€35,807 | -56.5% |
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 18 October 2026 via checked.be.