KLIMA HOME: 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 HOME
Largest movements
- Receivables within one year +€19,063
up €19,063 (+79.5%), from €23,973 to €43,036
of which Other amounts receivable: +€11,323
- Cash -€8,881
down €8,881 (-73.9%), from €12,010 to €3,130
mainly Receivables within one year (-€19,063) and Debts after one year (-€5,063)
- Stocks and contracts -€1,221
no longer reported in 2025 (was €1,221)
- Profit (loss) carried forward +€16,853
up €16,853 (+98.1%), from €17,176 to €34,030
- Debts after one year -€5,063
down €5,063 (-73.3%), from €6,903 to €1,841
- Trade debts -€4,957
down €4,957 (-49.5%), from €10,015 to €5,058
- Tax, wage and social debts +€1,500
up €1,500 (+26.3%), from €5,698 to €7,197
of which Taxes: +€3,800
- Other debts +€1,440
up €1,440 (+129%), from €1,120 to €2,560
- Gross operating margin +€15,831
up €15,831 (+122%), from €12,936 to €28,766
- Depreciation -€7,391
down €7,391 (-79.5%), from €9,295 to €1,904
- Taxes +€4,981
up €4,981 (+504%), from €988 to €5,969
- Financial income +€448
up €448 (+43.4%), from €1,032 to €1,480
- Financial charges -€357
down €357 (-26.1%), from €1,364 to €1,008
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 | €51,851 | €60,749 | +€8,898 | +17.2% |
| Fixed assets | 21/28 | €11,177 | €10,743 | -€433 | -3.9% |
| Intangible fixed assets | 21 | €4,025 | €3,450 | -€575 | -14.3% |
| Tangible fixed assets | 22/27 | €7,152 | €7,293 | +€142 | +2.0% |
| Land and buildings | 22 | €7,152 | €6,284 | -€867 | -12.1% |
| Furniture and vehicles | 24 | - | €1,009 | +€1,009 | |
| Current assets | 29/58 | €40,675 | €50,006 | +€9,331 | +22.9% |
| Stocks and contracts in progress | 3 | €1,221 | - | -€1,221 | |
| Stocks | 30/36 | €1,221 | - | -€1,221 | |
| Amounts receivable within one year | 40/41 | €23,973 | €43,036 | +€19,063 | +79.5% |
| Trade receivables | 40 | €4,260 | €12,000 | +€7,740 | +182% |
| Other amounts receivable | 41 | €19,713 | €31,036 | +€11,323 | +57.4% |
| Cash at bank and in hand | 54/58 | €12,010 | €3,130 | -€8,881 | -73.9% |
| Deferred charges and accrued income | 490/1 | €3,470 | €3,840 | +€370 | +10.7% |
| Total equity and liabilities | 10/49 | €51,851 | €60,749 | +€8,898 | +17.2% |
| Equity | 10/15 | €22,176 | €39,030 | +€16,853 | +76.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,176 | €34,030 | +€16,853 | +98.1% |
| Amounts payable | 17/49 | €29,675 | €21,719 | -€7,956 | -26.8% |
| Amounts payable after more than one year | 17 | €6,903 | €1,841 | -€5,063 | -73.3% |
| Financial debts | 170/4 | €6,903 | €1,841 | -€5,063 | -73.3% |
| Amounts payable within one year | 42/48 | €22,771 | €19,878 | -€2,893 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €5,938 | €5,063 | -€876 | -14.7% |
| Trade debts | 44 | €10,015 | €5,058 | -€4,957 | -49.5% |
| Suppliers | 440/4 | €10,015 | €5,058 | -€4,957 | -49.5% |
| Taxes, remuneration and social security | 45 | €5,698 | €7,197 | +€1,500 | +26.3% |
| Taxes | 450/3 | €3,398 | €7,197 | +€3,800 | +112% |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €1,120 | €2,560 | +€1,440 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,295 | €1,904 | -€7,391 | -79.5% |
| Other operating charges | 640/8 | €1,408 | €1,712 | +€304 | +21.6% |
| Gross operating margin | 9900 | €12,936 | €28,766 | +€15,831 | +122% |
| Operating profit (loss) | 9901 | €2,232 | €25,150 | +€22,918 | +1,027% |
| Financial income | 75/76B | €1,032 | €1,480 | +€448 | +43.4% |
| Recurring financial income | 75 | €1,032 | €1,480 | +€448 | +43.4% |
| Financial charges | 65/66B | €1,364 | €1,008 | -€357 | -26.1% |
| Recurring financial charges | 65 | €1,364 | €1,008 | -€357 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €1,900 | €25,623 | +€23,723 | +1,249% |
| Income taxes | 67/77 | €988 | €5,969 | +€4,981 | +504% |
| Profit (loss) for the period | 9904 | €912 | €19,653 | +€18,741 | +2,055% |
| Profit (loss) for the period to be appropriated | 9905 | €912 | €19,653 | +€18,741 | +2,055% |
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 27 October 2026 via checked.be.