KLIMA DEZEURE: 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.
KLIMA DEZEURE
Largest movements
- Cash +€134,323
up €134,323 (+97.5%), from €137,703 to €272,026
mainly Other debts (+€327,038) and Net result for the year (+€151,676)
- Current investments +€40,000
new in 2025: €40,000
- Tangible fixed assets -€14,300
down €14,300 (-10.6%), from €134,526 to €120,226
of which Furniture and vehicles: -€31,006
- Receivables within one year -€13,114
down €13,114 (-20.2%), from €64,999 to €51,885
of which Trade receivables: -€25,727
- Stocks and contracts -€11,133
down €11,133 (-100%), from €11,133 to €0
- Other debts +€327,038
up €327,038 (+528%), from €61,947 to €388,985
- Reserves -€215,324
down €215,324 (-99.6%), from €216,099 to €774
- Trade debts +€53,612
up €53,612 (+131%), from €40,813 to €94,425
- Tax, wage and social debts -€22,157
down €22,157 (-83.7%), from €26,475 to €4,318
of which Taxes: -€17,704
- Write-downs -€109,283
down €109,283, from €54,642 to -€54,642
- Gross operating margin -€98,198
down €98,198 (-37.5%), from €261,627 to €163,429
- Taxes -€15,196
down €15,196 (-36.2%), from €42,014 to €26,818
- Depreciation +€15,045
up €15,045 (+77.6%), from €19,379 to €34,424
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 | €349,781 | €490,185 | +€140,404 | +40.1% |
| Fixed assets | 21/28 | €134,526 | €124,821 | -€9,704 | -7.2% |
| Intangible fixed assets | 21 | - | €4,595 | +€4,595 | |
| Tangible fixed assets | 22/27 | €134,526 | €120,226 | -€14,300 | -10.6% |
| Plant, machinery and equipment | 23 | €4,764 | €8,669 | +€3,905 | +82.0% |
| Furniture and vehicles | 24 | €129,762 | €98,756 | -€31,006 | -23.9% |
| Other tangible fixed assets | 26 | - | €12,801 | +€12,801 | |
| Current assets | 29/58 | €215,255 | €365,363 | +€150,108 | +69.7% |
| Stocks and contracts in progress | 3 | €11,133 | €0 | -€11,133 | -100% |
| Contracts in progress | 37 | €11,133 | €0 | -€11,133 | -100% |
| Amounts receivable within one year | 40/41 | €64,999 | €51,885 | -€13,114 | -20.2% |
| Trade receivables | 40 | €42,390 | €16,663 | -€25,727 | -60.7% |
| Other amounts receivable | 41 | €22,610 | €35,223 | +€12,613 | +55.8% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €137,703 | €272,026 | +€134,323 | +97.5% |
| Deferred charges and accrued income | 490/1 | €1,420 | €1,452 | +€32 | +2.3% |
| Total equity and liabilities | 10/49 | €349,781 | €490,185 | +€140,404 | +40.1% |
| Equity | 10/15 | €217,099 | €1,774 | -€215,324 | -99.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €216,099 | €774 | -€215,324 | -99.6% |
| Distributable reserves | 133 | €216,099 | €774 | -€215,324 | -99.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €132,682 | €488,410 | +€355,728 | +268% |
| Amounts payable within one year | 42/48 | €129,252 | €488,410 | +€359,158 | +278% |
| Trade debts | 44 | €40,813 | €94,425 | +€53,612 | +131% |
| Suppliers | 440/4 | €40,813 | €94,425 | +€53,612 | +131% |
| Advances received on contracts in progress | 46 | €16 | €681 | +€665 | +4,159% |
| Taxes, remuneration and social security | 45 | €26,475 | €4,318 | -€22,157 | -83.7% |
| Taxes | 450/3 | €22,023 | €4,318 | -€17,704 | -80.4% |
| Remuneration and social security | 454/9 | €4,453 | €0 | -€4,453 | -100% |
| Other amounts payable | 47/48 | €61,947 | €388,985 | +€327,038 | +528% |
| Accrued charges and deferred income | 492/3 | €3,430 | €0 | -€3,430 | -100% |
| Non-recurring operating income | 76A | €8,826 | €0 | -€8,826 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,379 | €34,424 | +€15,045 | +77.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €54,642 | -€54,642 | -€109,283 | |
| Other operating charges | 640/8 | €1,977 | €1,426 | -€551 | -27.9% |
| Gross operating margin | 9900 | €261,627 | €163,429 | -€98,198 | -37.5% |
| Operating profit (loss) | 9901 | €185,629 | €182,221 | -€3,408 | -1.8% |
| Financial income | 75/76B | €721 | €786 | +€66 | +9.1% |
| Recurring financial income | 75 | €721 | €786 | +€66 | +9.1% |
| Financial charges | 65/66B | €2,047 | €4,513 | +€2,466 | +120% |
| Recurring financial charges | 65 | €2,047 | €4,513 | +€2,466 | +120% |
| Profit (loss) for the period before taxes | 9903 | €184,302 | €178,494 | -€5,808 | -3.2% |
| Income taxes | 67/77 | €42,014 | €26,818 | -€15,196 | -36.2% |
| Profit (loss) for the period | 9904 | €142,288 | €151,676 | +€9,388 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,288 | €151,676 | +€9,388 | +6.6% |
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 19 October 2026 via checked.be.