KLIMA INVEST: 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 INVEST
Largest movements
- Tangible fixed assets -€15,020
down €15,020 (-3.1%), from €488,265 to €473,245
of which Land and buildings: -€14,434
- Debts after one year -€53,749
down €53,749 (-13.9%), from €386,101 to €332,352
- Reserves +€32,009
up €32,009 (+14.3%), from €224,596 to €256,605
- Gross operating margin +€54,602
up €54,602 (+130%), from €42,083 to €96,685
- Taxes +€8,413
new in 2025: €8,413
- Other operating charges -€3,944
down €3,944 (-61.5%), from €6,414 to €2,470
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 | €1,101,051 | €1,091,933 | -€9,118 | -0.8% |
| Fixed assets | 21/28 | €628,265 | €613,245 | -€15,020 | -2.4% |
| Tangible fixed assets | 22/27 | €488,265 | €473,245 | -€15,020 | -3.1% |
| Land and buildings | 22 | €485,921 | €471,487 | -€14,434 | -3.0% |
| Plant, machinery and equipment | 23 | €2,344 | €1,758 | -€586 | -25.0% |
| Financial fixed assets | 28 | €140,000 | €140,000 | = | 0.0% |
| Current assets | 29/58 | €472,786 | €478,689 | +€5,902 | +1.2% |
| Amounts receivable within one year | 40/41 | €469,354 | €477,816 | +€8,462 | +1.8% |
| Trade receivables | 40 | €2,083 | - | -€2,083 | |
| Other amounts receivable | 41 | €467,271 | €477,816 | +€10,545 | +2.3% |
| Cash at bank and in hand | 54/58 | €2,602 | €36 | -€2,567 | -98.6% |
| Deferred charges and accrued income | 490/1 | €830 | €837 | +€7 | +0.9% |
| Total equity and liabilities | 10/49 | €1,101,051 | €1,091,933 | -€9,118 | -0.8% |
| Equity | 10/15 | €240,996 | €273,005 | +€32,009 | +13.3% |
| Contributions | 10/11 | €16,400 | €16,400 | = | 0.0% |
| Reserves | 13 | €224,596 | €256,605 | +€32,009 | +14.3% |
| Distributable reserves | 133 | €224,596 | €256,605 | +€32,009 | +14.3% |
| Amounts payable | 17/49 | €860,056 | €818,928 | -€41,127 | -4.8% |
| Amounts payable after more than one year | 17 | €386,101 | €332,352 | -€53,749 | -13.9% |
| Financial debts | 170/4 | €386,101 | €332,352 | -€53,749 | -13.9% |
| Amounts payable within one year | 42/48 | €473,955 | €486,576 | +€12,622 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €83,071 | €85,374 | +€2,303 | +2.8% |
| Financial debts | 43 | €893 | €298 | -€595 | -66.6% |
| Credit institutions | 430/8 | €893 | €298 | -€595 | -66.6% |
| Trade debts | 44 | €3,843 | €4,012 | +€169 | +4.4% |
| Suppliers | 440/4 | €3,843 | €4,012 | +€169 | +4.4% |
| Other amounts payable | 47/48 | €386,147 | €396,892 | +€10,745 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,020 | €15,020 | = | 0.0% |
| Other operating charges | 640/8 | €6,414 | €2,470 | -€3,944 | -61.5% |
| Gross operating margin | 9900 | €42,083 | €96,685 | +€54,602 | +130% |
| Operating profit (loss) | 9901 | €20,648 | €79,195 | +€58,547 | +284% |
| Financial income | 75/76B | €7,478 | €7,799 | +€321 | +4.3% |
| Recurring financial income | 75 | €7,478 | €7,799 | +€321 | +4.3% |
| Financial charges | 65/66B | €17,372 | €16,572 | -€801 | -4.6% |
| Recurring financial charges | 65 | €17,372 | €16,572 | -€801 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €10,754 | €70,422 | +€59,668 | +555% |
| Income taxes | 67/77 | - | €8,413 | +€8,413 | |
| Profit (loss) for the period | 9904 | €10,754 | €62,009 | +€51,255 | +477% |
| Profit (loss) for the period to be appropriated | 9905 | €10,754 | €62,009 | +€51,255 | +477% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.