Klima-K: 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-K
Largest movements
- Cash +€39,036
up €39,036 (+126%), from €30,904 to €69,940
mainly Net result for the year (+€70,883) and Receivables within one year (+€14,418)
- Receivables within one year -€14,418
down €14,418 (-19.0%), from €75,849 to €61,430
of which Other amounts receivable: -€21,300
- Tangible fixed assets +€11,956
up €11,956 (+333%), from €3,590 to €15,546
of which Furniture and vehicles: +€12,483
- Profit (loss) carried forward +€40,883
up €40,883 (+204%), from €20,037 to €60,920
- Debts after one year -€10,031
down €10,031 (-38.5%), from €26,067 to €16,036
- Tax, wage and social debts +€7,839
up €7,839 (+87.3%), from €8,980 to €16,819
of which Taxes: +€8,612
- Trade debts -€2,060
down €2,060 (-56.4%), from €3,651 to €1,592
- Gross operating margin +€30,462
up €30,462 (+58.1%), from €52,475 to €82,937
- Taxes +€6,230
up €6,230 (+153%), from €4,079 to €10,309
- Financial income +€1,244
up €1,244 (+86.5%), from €1,437 to €2,681
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,817 | €147,523 | +€36,707 | +33.1% |
| Fixed assets | 21/28 | €3,590 | €15,546 | +€11,956 | +333% |
| Tangible fixed assets | 22/27 | €3,590 | €15,546 | +€11,956 | +333% |
| Plant, machinery and equipment | 23 | €898 | €371 | -€527 | -58.7% |
| Furniture and vehicles | 24 | €2,692 | €15,175 | +€12,483 | +464% |
| Current assets | 29/58 | €107,227 | €131,977 | +€24,751 | +23.1% |
| Amounts receivable within one year | 40/41 | €75,849 | €61,430 | -€14,418 | -19.0% |
| Trade receivables | 40 | €20,919 | €27,800 | +€6,881 | +32.9% |
| Other amounts receivable | 41 | €54,930 | €33,630 | -€21,300 | -38.8% |
| Cash at bank and in hand | 54/58 | €30,904 | €69,940 | +€39,036 | +126% |
| Deferred charges and accrued income | 490/1 | €474 | €607 | +€133 | +28.1% |
| Total equity and liabilities | 10/49 | €110,817 | €147,523 | +€36,707 | +33.1% |
| Equity | 10/15 | €22,037 | €62,920 | +€40,883 | +186% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,037 | €60,920 | +€40,883 | +204% |
| Amounts payable | 17/49 | €88,780 | €84,603 | -€4,177 | -4.7% |
| Amounts payable after more than one year | 17 | €26,067 | €16,036 | -€10,031 | -38.5% |
| Financial debts | 170/4 | €26,067 | €16,036 | -€10,031 | -38.5% |
| Amounts payable within one year | 42/48 | €62,712 | €68,567 | +€5,854 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €9,956 | €10,031 | +€75 | +0.8% |
| Trade debts | 44 | €3,651 | €1,592 | -€2,060 | -56.4% |
| Suppliers | 440/4 | €3,651 | €1,592 | -€2,060 | -56.4% |
| Advances received on contracts in progress | 46 | €10,125 | €10,125 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,980 | €16,819 | +€7,839 | +87.3% |
| Taxes | 450/3 | €6,582 | €15,194 | +€8,612 | +131% |
| Remuneration and social security | 454/9 | €2,398 | €1,625 | -€773 | -32.2% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,277 | €3,652 | -€625 | -14.6% |
| Other operating charges | 640/8 | €133 | €268 | +€135 | +101% |
| Gross operating margin | 9900 | €52,475 | €82,937 | +€30,462 | +58.1% |
| Operating profit (loss) | 9901 | €48,065 | €79,017 | +€30,952 | +64.4% |
| Financial income | 75/76B | €1,437 | €2,681 | +€1,244 | +86.5% |
| Recurring financial income | 75 | €1,437 | €2,681 | +€1,244 | +86.5% |
| Financial charges | 65/66B | €386 | €506 | +€120 | +31.2% |
| Recurring financial charges | 65 | €386 | €506 | +€120 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €49,116 | €81,192 | +€32,076 | +65.3% |
| Income taxes | 67/77 | €4,079 | €10,309 | +€6,230 | +153% |
| Profit (loss) for the period | 9904 | €45,038 | €70,883 | +€25,845 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,038 | €70,883 | +€25,845 | +57.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.