KLIMA-FIX: 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-FIX
Largest movements
- Receivables within one year -€68,760
down €68,760 (-36.0%), from €191,213 to €122,453
of which Trade receivables: -€69,398
- Cash +€63,072
up €63,072 (+344.6%), from €18,303 to €81,375
mainly Receivables within one year (+€68,760) and Net result for the year (+€58,475)
- Tangible fixed assets +€10,097
up €10,097 (+70.9%), from €14,239 to €24,336
of which Furniture and vehicles: +€12,263
- Reserves +€58,475
up €58,475 (+38.5%), from €151,799 to €210,274
- Tax, wage and social debts -€50,537
down €50,537 (-99.2%), from €50,937 to €399
- Other debts -€7,314
down €7,314 (-52.6%), from €13,917 to €6,603
- Trade debts +€2,735
up €2,735 (+27.1%), from €10,105 to €12,840
- Gross operating margin -€9,761
down €9,761 (-10.2%), from €95,898 to €86,137
- Financial income -€5,495
down €5,495 (-89.8%), from €6,120 to €624
- Depreciation +€5,087
up €5,087 (+180.2%), from €2,824 to €7,911
- Taxes -€5,067
down €5,067 (-20.3%), from €24,967 to €19,899
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 | €229,758 | €233,117 | +€3,358 | +1.5% |
| Fixed assets | 21/28 | €14,239 | €24,336 | +€10,097 | +70.9% |
| Tangible fixed assets | 22/27 | €14,239 | €24,336 | +€10,097 | +70.9% |
| Land and buildings | 22 | €2,903 | €2,151 | -€752 | -25.9% |
| Plant, machinery and equipment | 23 | €7,472 | €6,058 | -€1,414 | -18.9% |
| Furniture and vehicles | 24 | €3,865 | €16,127 | +€12,263 | +317.3% |
| Current assets | 29/58 | €215,519 | €208,781 | -€6,738 | -3.1% |
| Stocks and contracts in progress | 3 | €5,758 | €4,384 | -€1,374 | -23.9% |
| Stocks | 30/36 | €5,758 | €4,384 | -€1,374 | -23.9% |
| Amounts receivable within one year | 40/41 | €191,213 | €122,453 | -€68,760 | -36.0% |
| Trade receivables | 40 | €189,989 | €120,590 | -€69,398 | -36.5% |
| Other amounts receivable | 41 | €1,224 | €1,863 | +€639 | +52.2% |
| Cash at bank and in hand | 54/58 | €18,303 | €81,375 | +€63,072 | +344.6% |
| Deferred charges and accrued income | 490/1 | €246 | €569 | +€323 | +131.6% |
| Total equity and liabilities | 10/49 | €229,758 | €233,117 | +€3,358 | +1.5% |
| Equity | 10/15 | €154,799 | €213,274 | +€58,475 | +37.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €151,799 | €210,274 | +€58,475 | +38.5% |
| Distributable reserves | 133 | €151,799 | €210,274 | +€58,475 | +38.5% |
| Amounts payable | 17/49 | €74,959 | €19,843 | -€55,117 | -73.5% |
| Amounts payable within one year | 42/48 | €74,959 | €19,843 | -€55,117 | -73.5% |
| Trade debts | 44 | €10,105 | €12,840 | +€2,735 | +27.1% |
| Suppliers | 440/4 | €10,105 | €12,840 | +€2,735 | +27.1% |
| Taxes, remuneration and social security | 45 | €50,937 | €399 | -€50,537 | -99.2% |
| Taxes | 450/3 | €50,937 | €399 | -€50,537 | -99.2% |
| Other amounts payable | 47/48 | €13,917 | €6,603 | -€7,314 | -52.6% |
| Non-recurring operating income | 76A | - | €3,002 | +€3,002 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,824 | €7,911 | +€5,087 | +180.2% |
| Other operating charges | 640/8 | €242 | €389 | +€147 | +60.8% |
| Gross operating margin | 9900 | €95,898 | €86,137 | -€9,761 | -10.2% |
| Operating profit (loss) | 9901 | €92,833 | €77,837 | -€14,996 | -16.2% |
| Financial income | 75/76B | €6,120 | €624 | -€5,495 | -89.8% |
| Recurring financial income | 75 | €6,120 | €624 | -€5,495 | -89.8% |
| Financial charges | 65/66B | €78 | €87 | +€9 | +11.1% |
| Recurring financial charges | 65 | €78 | €87 | +€9 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €98,874 | €78,374 | -€20,500 | -20.7% |
| Income taxes | 67/77 | €24,967 | €19,899 | -€5,067 | -20.3% |
| Profit (loss) for the period | 9904 | €73,908 | €58,475 | -€15,433 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,908 | €58,475 | -€15,433 | -20.9% |
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 1 October 2026 via checked.be.