KLIMA + HVAC: 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 + HVAC
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€3,168
up €3,168 (+0.1%), from €2.9m to €2.9m
- Profit (loss) carried forward -€2,039
down €2,039 (0.0%), from -€4.2m to -€4.2m
- Trade debts -€719
down €719 (-71.4%), from €1,007 to €289
- Financial income +€653
up €653, from €0 to €653
- Financial charges +€388
up €388 (+86.1%), from €450 to €838
- Gross operating margin +€26
up €26 (+2.2%), from -€1,186 to -€1,160
- Other operating charges +€16
up €16 (+2.4%), from €678 to €694
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 | €48,586 | €48,996 | +€410 | +0.8% |
| Fixed assets | 21/28 | €34,621 | €34,621 | = | 0.0% |
| Financial fixed assets | 28 | €34,621 | €34,621 | = | 0.0% |
| Current assets | 29/58 | €13,965 | €14,375 | +€410 | +2.9% |
| Amounts receivable within one year | 40/41 | €13,828 | €13,940 | +€112 | +0.8% |
| Trade receivables | 40 | €13,744 | €13,744 | = | 0.0% |
| Other amounts receivable | 41 | €84 | €196 | +€112 | +134% |
| Cash at bank and in hand | 54/58 | €137 | €435 | +€298 | +217% |
| Total equity and liabilities | 10/49 | €48,586 | €48,996 | +€410 | +0.8% |
| Equity | 10/15 | -€3,230,761 | -€3,232,800 | -€2,039 | -0.1% |
| Contributions | 10/11 | €650,000 | €650,000 | = | 0.0% |
| Capital | 10 | €650,000 | €650,000 | = | 0.0% |
| Issued capital | 100 | €650,000 | €650,000 | = | 0.0% |
| Reserves | 13 | €336,250 | €336,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €255,000 | €255,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,217,011 | -€4,219,050 | -€2,039 | 0.0% |
| Amounts payable | 17/49 | €3,279,347 | €3,281,796 | +€2,449 | +0.1% |
| Amounts payable after more than one year | 17 | €400,000 | €400,000 | = | 0.0% |
| Financial debts | 170/4 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,879,347 | €2,881,796 | +€2,449 | +0.1% |
| Trade debts | 44 | €1,007 | €289 | -€719 | -71.4% |
| Suppliers | 440/4 | €1,007 | €289 | -€719 | -71.4% |
| Taxes, remuneration and social security | 45 | €668 | €668 | = | 0.0% |
| Taxes | 450/3 | €668 | €668 | = | 0.0% |
| Other amounts payable | 47/48 | €2,877,672 | €2,880,840 | +€3,168 | +0.1% |
| Other operating charges | 640/8 | €678 | €694 | +€16 | +2.4% |
| Gross operating margin | 9900 | -€1,186 | -€1,160 | +€26 | +2.2% |
| Operating profit (loss) | 9901 | -€1,864 | -€1,854 | +€10 | +0.5% |
| Financial income | 75/76B | €0 | €653 | +€653 | |
| Recurring financial income | 75 | €0 | €653 | +€653 | |
| Financial charges | 65/66B | €450 | €838 | +€388 | +86.1% |
| Recurring financial charges | 65 | €450 | €838 | +€388 | +86.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,314 | -€2,039 | +€276 | +11.9% |
| Profit (loss) for the period | 9904 | -€2,314 | -€2,039 | +€276 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,314 | -€2,039 | +€276 | +11.9% |
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 18 October 2026 via checked.be.