KLIMA DURON: what changed
Two fiscal 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 DURON
Largest movements
- Receivables within one year +€105,482
up €105,482 (+266.7%), from €39,543 to €145,025
of which Trade receivables: +€106,590
- Tangible fixed assets +€44,427
up €44,427 (+150.2%), from €29,570 to €73,997
of which Furniture and vehicles: +€41,386
- Cash -€19,075
down €19,075 (-73.9%), from €25,821 to €6,745
mainly Receivables within one year (-€105,482) and Investment in fixed assets (net) (-€53,606)
- Stocks and contracts +€6,292
up €6,292 (+58.9%), from €10,679 to €16,971
- Trade debts +€63,491
up €63,491 (+515.2%), from €12,324 to €75,815
- Debts after one year +€33,453
new in 2025: €33,453
- Reserves +€13,857
up €13,857 (+22.8%), from €60,649 to €74,505
- Current portion of long-term debt +€11,208
new in 2025: €11,208
- Other debts +€9,865
up €9,865 (+148.1%), from €6,663 to €16,528
- Gross operating margin -€28,904
down €28,904 (-49.3%), from €58,646 to €29,742
- Taxes -€11,692
down €11,692 (-72.4%), from €16,161 to €4,468
- Depreciation +€1,938
up €1,938 (+26.8%), from €7,240 to €9,178
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 | €106,093 | €243,274 | +€137,181 | +129.3% |
| Fixed assets | 21/28 | €29,570 | €73,997 | +€44,427 | +150.2% |
| Tangible fixed assets | 22/27 | €29,570 | €73,997 | +€44,427 | +150.2% |
| Plant, machinery and equipment | 23 | €2,509 | €5,550 | +€3,041 | +121.2% |
| Furniture and vehicles | 24 | €27,061 | €68,447 | +€41,386 | +152.9% |
| Current assets | 29/58 | €76,523 | €169,277 | +€92,754 | +121.2% |
| Stocks and contracts in progress | 3 | €10,679 | €16,971 | +€6,292 | +58.9% |
| Stocks | 30/36 | €10,679 | €16,971 | +€6,292 | +58.9% |
| Amounts receivable within one year | 40/41 | €39,543 | €145,025 | +€105,482 | +266.7% |
| Trade receivables | 40 | €29,115 | €135,705 | +€106,590 | +366.1% |
| Other amounts receivable | 41 | €10,428 | €9,320 | -€1,108 | -10.6% |
| Cash at bank and in hand | 54/58 | €25,821 | €6,745 | -€19,075 | -73.9% |
| Deferred charges and accrued income | 490/1 | €480 | €535 | +€55 | +11.5% |
| Total equity and liabilities | 10/49 | €106,093 | €243,274 | +€137,181 | +129.3% |
| Equity | 10/15 | €70,649 | €84,505 | +€13,857 | +19.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €60,649 | €74,505 | +€13,857 | +22.8% |
| Distributable reserves | 133 | €60,649 | €74,505 | +€13,857 | +22.8% |
| Amounts payable | 17/49 | €35,444 | €158,769 | +€123,324 | +347.9% |
| Amounts payable after more than one year | 17 | - | €33,453 | +€33,453 | |
| Financial debts | 170/4 | - | €33,453 | +€33,453 | |
| Amounts payable within one year | 42/48 | €35,444 | €124,293 | +€88,848 | +250.7% |
| Current portion of amounts payable after more than one year | 42 | - | €11,208 | +€11,208 | |
| Trade debts | 44 | €12,324 | €75,815 | +€63,491 | +515.2% |
| Suppliers | 440/4 | €12,324 | €75,815 | +€63,491 | +515.2% |
| Taxes, remuneration and social security | 45 | €16,458 | €20,741 | +€4,283 | +26.0% |
| Taxes | 450/3 | €16,458 | €20,741 | +€4,283 | +26.0% |
| Other amounts payable | 47/48 | €6,663 | €16,528 | +€9,865 | +148.1% |
| Accrued charges and deferred income | 492/3 | - | €1,023 | +€1,023 | |
| Remuneration, social security and pensions | 62 | €174 | €345 | +€172 | +98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,240 | €9,178 | +€1,938 | +26.8% |
| Other operating charges | 640/8 | €864 | €1,097 | +€233 | +27.0% |
| Non-recurring operating charges | 66A | €346 | €293 | -€54 | -15.5% |
| Gross operating margin | 9900 | €58,646 | €29,742 | -€28,904 | -49.3% |
| Operating profit (loss) | 9901 | €50,022 | €18,828 | -€31,194 | -62.4% |
| Financial income | 75/76B | €890 | €999 | +€109 | +12.3% |
| Recurring financial income | 75 | €890 | €999 | +€109 | +12.3% |
| Financial charges | 65/66B | €944 | €1,502 | +€558 | +59.1% |
| Recurring financial charges | 65 | €944 | €1,502 | +€558 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €49,967 | €18,325 | -€31,642 | -63.3% |
| Income taxes | 67/77 | €16,161 | €4,468 | -€11,692 | -72.4% |
| Profit (loss) for the period | 9904 | €33,807 | €13,857 | -€19,950 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,807 | €13,857 | -€19,950 | -59.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.