KLIMA LEMARCQ: what changed
What changed
KLIMA LEMARCQ
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€170,227
2024 · €155,026+€15,201
Equity
€342,135
2024 · €171,908+€170,227
Cash
€276,491
2024 · €281,994-€5,503
Balance sheet total
€1.4m
2024 · €1.2m+€217,316
Largest movements
Assets
- Tangible fixed assets +€257,567
up €257,567 (+36.4%), from €707,173 to €964,740
of which Land and buildings: +€282,305
- Receivables within one year -€36,779
down €36,779 (-25.0%), from €147,067 to €110,288
of which Other amounts receivable: -€45,555
Equity and liabilities
- Debts after one year +€223,834
up €223,834 (+43.3%), from €517,408 to €741,242
of which Financial debts: +€223,834
- Reserves +€170,227
up €170,227 (+111%), from €153,308 to €323,535
- Other debts -€92,625
down €92,625 (-31.7%), from €292,562 to €199,936
- Advances received -€71,771
down €71,771 (-100%), from €71,771 to €0
- Current portion of long-term debt +€31,253
up €31,253 (+159%), from €19,625 to €50,878
Income statement
- Gross operating margin +€24,174
up €24,174 (+6.1%), from €397,794 to €421,968
- Staff costs +€12,578
up €12,578 (+12.3%), from €102,645 to €115,223
- Taxes -€4,322
down €4,322 (-9.8%), from €44,061 to €39,739
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€155,026
Gross operating margin
+€24,174
Staff costs
-€12,578
Depreciation
+€1,668
Write-downs
+€734
Other operating charges
-€3,502
Financial income
+€125
Financial charges
+€257
Taxes
+€4,322
Result 2025
€170,227
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€72,354
Investment
-€332,977
Financing
+€255,119
Cash 2024
€281,994
From operations (derived)
+€72,354
Net result for the year
+€170,227
Depreciation
+€75,409
Stocks and contracts
-€1,557
Receivables within one year
+€36,779
Deferred charges and accrued income
-€474
Trade debts
-€23,897
Tax, wage and social debts
-€6,494
Advances received
-€71,771
Other debts
-€92,625
Accrued charges and deferred income
-€13,243
Investment (derived)
-€332,977
Investment in fixed assets (net)
-€332,977
Financing
+€255,119
Debts after one year
+€223,834
Current portion of long-term debt
+€31,253
Short-term financial debts
+€32
Cash 2025
€276,491
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,196,010 | €1,413,325 | +€217,316 | +18.2% |
| Fixed assets | 21/28 | €707,173 | €964,740 | +€257,567 | +36.4% |
| Tangible fixed assets | 22/27 | €707,173 | €964,740 | +€257,567 | +36.4% |
| Land and buildings | 22 | €570,481 | €852,785 | +€282,305 | +49.5% |
| Plant, machinery and equipment | 23 | €6,275 | €23,218 | +€16,943 | +270% |
| Furniture and vehicles | 24 | €130,418 | €88,737 | -€41,680 | -32.0% |
| Current assets | 29/58 | €488,837 | €448,585 | -€40,252 | -8.2% |
| Stocks and contracts in progress | 3 | €50,567 | €52,124 | +€1,557 | +3.1% |
| Stocks | 30/36 | €50,567 | €52,124 | +€1,557 | +3.1% |
| Amounts receivable within one year | 40/41 | €147,067 | €110,288 | -€36,779 | -25.0% |
| Trade receivables | 40 | €64,570 | €73,346 | +€8,776 | +13.6% |
| Other amounts receivable | 41 | €82,497 | €36,942 | -€45,555 | -55.2% |
| Cash at bank and in hand | 54/58 | €281,994 | €276,491 | -€5,503 | -2.0% |
| Deferred charges and accrued income | 490/1 | €9,208 | €9,682 | +€474 | +5.1% |
| Total equity and liabilities | 10/49 | €1,196,010 | €1,413,325 | +€217,316 | +18.2% |
| Equity | 10/15 | €171,908 | €342,135 | +€170,227 | +99.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,308 | €323,535 | +€170,227 | +111% |
| Distributable reserves | 133 | €153,308 | €323,535 | +€170,227 | +111% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,024,101 | €1,071,190 | +€47,089 | +4.6% |
| Amounts payable after more than one year | 17 | €517,408 | €741,242 | +€223,834 | +43.3% |
| Financial debts | 170/4 | €367,408 | €591,242 | +€223,834 | +60.9% |
| Other amounts payable | 178/9 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €493,335 | €329,833 | -€163,502 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €19,625 | €50,878 | +€31,253 | +159% |
| Financial debts | 43 | €99 | €131 | +€32 | +32.7% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €99 | €131 | +€32 | +32.7% |
| Trade debts | 44 | €91,616 | €67,718 | -€23,897 | -26.1% |
| Suppliers | 440/4 | €91,616 | €67,718 | -€23,897 | -26.1% |
| Advances received on contracts in progress | 46 | €71,771 | €0 | -€71,771 | -100% |
| Taxes, remuneration and social security | 45 | €17,663 | €11,169 | -€6,494 | -36.8% |
| Taxes | 450/3 | €4,500 | €1,500 | -€3,000 | -66.7% |
| Remuneration and social security | 454/9 | €13,163 | €9,669 | -€3,494 | -26.5% |
| Other amounts payable | 47/48 | €292,562 | €199,936 | -€92,625 | -31.7% |
| Accrued charges and deferred income | 492/3 | €13,358 | €115 | -€13,243 | -99.1% |
| Non-recurring operating income | 76A | €0 | €12,433 | +€12,433 | |
| Remuneration, social security and pensions | 62 | €102,645 | €115,223 | +€12,578 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,078 | €75,409 | -€1,668 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €734 | €0 | -€734 | -100% |
| Other operating charges | 640/8 | €2,319 | €5,821 | +€3,502 | +151% |
| Gross operating margin | 9900 | €397,794 | €421,968 | +€24,174 | +6.1% |
| Operating profit (loss) | 9901 | €215,019 | €225,515 | +€10,496 | +4.9% |
| Financial income | 75/76B | €317 | €442 | +€125 | +39.5% |
| Recurring financial income | 75 | €317 | €442 | +€125 | +39.5% |
| Financial charges | 65/66B | €16,249 | €15,992 | -€257 | -1.6% |
| Recurring financial charges | 65 | €16,249 | €15,992 | -€257 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €199,087 | €209,966 | +€10,879 | +5.5% |
| Income taxes | 67/77 | €44,061 | €39,739 | -€4,322 | -9.8% |
| Profit (loss) for the period | 9904 | €155,026 | €170,227 | +€15,201 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €155,026 | €170,227 | +€15,201 | +9.8% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.