KLIMA HOUSE: 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 HOUSE
Largest movements
- Cash -€103,621
down €103,621 (-73.5%), from €140,894 to €37,273
mainly Stocks and contracts (-€58,888) and Other debts (-€30,390)
- Stocks and contracts +€58,888
new in 2025: €58,888
- Receivables within one year -€41,879
down €41,879 (-33.2%), from €126,238 to €84,358
of which Trade receivables: -€41,879
- Tangible fixed assets +€28,684
new in 2025: €28,684
of which Furniture and vehicles: +€24,454
- Other debts -€30,390
down €30,390 (-48.6%), from €62,485 to €32,095
- Profit (loss) carried forward -€27,771
down €27,771 (-53.0%), from -€52,445 to -€80,215
- Tax, wage and social debts -€17,232
down €17,232 (-33.2%), from €51,851 to €34,619
- Short-term financial debts +€14,122
new in 2025: €14,122
- Trade debts +€11,386
up €11,386 (+26.6%), from €42,728 to €54,114
- Gross operating margin -€94,079
down €94,079, from €87,941 to -€6,138
- Taxes +€8,804
up €8,804 (+116%), from €7,614 to €16,418
- Financial charges +€3,509
up €3,509 (+229%), from €1,529 to €5,039
- Depreciation -€1,340
no longer reported in 2025 (was €1,340)
- Other operating charges -€1,127
down €1,127 (-85.3%), from €1,320 to €194
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 | €267,132 | €209,204 | -€57,927 | -21.7% |
| Fixed assets | 21/28 | - | €28,684 | +€28,684 | |
| Tangible fixed assets | 22/27 | - | €28,684 | +€28,684 | |
| Plant, machinery and equipment | 23 | - | €4,230 | +€4,230 | |
| Furniture and vehicles | 24 | - | €24,454 | +€24,454 | |
| Current assets | 29/58 | €267,132 | €180,520 | -€86,611 | -32.4% |
| Stocks and contracts in progress | 3 | - | €58,888 | +€58,888 | |
| Stocks | 30/36 | - | €58,888 | +€58,888 | |
| Amounts receivable within one year | 40/41 | €126,238 | €84,358 | -€41,879 | -33.2% |
| Trade receivables | 40 | €126,220 | €84,340 | -€41,879 | -33.2% |
| Other amounts receivable | 41 | €18 | €18 | +€0 | +1.7% |
| Cash at bank and in hand | 54/58 | €140,894 | €37,273 | -€103,621 | -73.5% |
| Total equity and liabilities | 10/49 | €267,132 | €209,204 | -€57,927 | -21.7% |
| Equity | 10/15 | €87,021 | €59,251 | -€27,771 | -31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,866 | €120,866 | = | 0.0% |
| Distributable reserves | 133 | €120,866 | €120,866 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,445 | -€80,215 | -€27,771 | -53.0% |
| Amounts payable | 17/49 | €180,110 | €149,954 | -€30,157 | -16.7% |
| Amounts payable after more than one year | 17 | €15,004 | €6,580 | -€8,424 | -56.1% |
| Financial debts | 170/4 | €15,004 | €6,580 | -€8,424 | -56.1% |
| Amounts payable within one year | 42/48 | €165,106 | €143,374 | -€21,732 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €8,043 | €8,424 | +€382 | +4.7% |
| Financial debts | 43 | - | €14,122 | +€14,122 | |
| Credit institutions | 430/8 | - | €14,122 | +€14,122 | |
| Trade debts | 44 | €42,728 | €54,114 | +€11,386 | +26.6% |
| Suppliers | 440/4 | €42,728 | €54,114 | +€11,386 | +26.6% |
| Taxes, remuneration and social security | 45 | €51,851 | €34,619 | -€17,232 | -33.2% |
| Taxes | 450/3 | €51,851 | €34,619 | -€17,232 | -33.2% |
| Other amounts payable | 47/48 | €62,485 | €32,095 | -€30,390 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,340 | - | -€1,340 | |
| Other operating charges | 640/8 | €1,320 | €194 | -€1,127 | -85.3% |
| Gross operating margin | 9900 | €87,941 | -€6,138 | -€94,079 | |
| Operating profit (loss) | 9901 | €85,281 | -€6,332 | -€91,613 | |
| Financial income | 75/76B | €1 | €18 | +€17 | +1,532% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +1,532% |
| Financial charges | 65/66B | €1,529 | €5,039 | +€3,509 | +229% |
| Recurring financial charges | 65 | €1,529 | €5,039 | +€3,509 | +229% |
| Profit (loss) for the period before taxes | 9903 | €83,753 | -€11,353 | -€95,105 | |
| Income taxes | 67/77 | €7,614 | €16,418 | +€8,804 | +116% |
| Profit (loss) for the period | 9904 | €76,139 | -€27,771 | -€103,910 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,139 | -€27,771 | -€103,910 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.