KLIMA+ SERVICE: 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+ SERVICE
Largest movements
- Receivables within one year -€2,374
down €2,374 (-1.7%), from €138,363 to €135,989
of which Other amounts receivable: -€2,574
- Profit (loss) carried forward -€1,736
down €1,736 (-0.2%), from -€1.0m to -€1.0m
- Financial income +€160
up €160 (+155%), from €103 to €263
- Gross operating margin +€68
up €68 (+7.9%), from -€860 to -€792
- Other operating charges +€39
up €39 (+4.8%), from €822 to €861
- Taxes -€11
new in 2025: -€11
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 | €154,070 | €151,490 | -€2,580 | -1.7% |
| Fixed assets | 21/28 | €15,183 | €15,183 | = | 0.0% |
| Financial fixed assets | 28 | €15,183 | €15,183 | = | 0.0% |
| Current assets | 29/58 | €138,887 | €136,307 | -€2,580 | -1.9% |
| Amounts receivable within one year | 40/41 | €138,363 | €135,989 | -€2,374 | -1.7% |
| Trade receivables | 40 | €0 | €200 | +€200 | |
| Other amounts receivable | 41 | €138,363 | €135,789 | -€2,574 | -1.9% |
| Cash at bank and in hand | 54/58 | €231 | €319 | +€87 | +37.8% |
| Deferred charges and accrued income | 490/1 | €293 | €0 | -€293 | -100% |
| Total equity and liabilities | 10/49 | €154,070 | €151,490 | -€2,580 | -1.7% |
| Equity | 10/15 | -€299,120 | -€300,856 | -€1,736 | -0.6% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Capital | 10 | €700,000 | €700,000 | = | 0.0% |
| Issued capital | 100 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €31,956 | €31,956 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,956 | €21,956 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,031,076 | -€1,032,812 | -€1,736 | -0.2% |
| Amounts payable | 17/49 | €453,190 | €452,346 | -€844 | -0.2% |
| Amounts payable within one year | 42/48 | €453,190 | €452,346 | -€844 | -0.2% |
| Trade debts | 44 | €3,162 | €2,318 | -€844 | -26.7% |
| Suppliers | 440/4 | €3,162 | €2,318 | -€844 | -26.7% |
| Other amounts payable | 47/48 | €450,028 | €450,028 | = | 0.0% |
| Other operating charges | 640/8 | €822 | €861 | +€39 | +4.8% |
| Gross operating margin | 9900 | -€860 | -€792 | +€68 | +7.9% |
| Operating profit (loss) | 9901 | -€1,682 | -€1,653 | +€29 | +1.7% |
| Financial income | 75/76B | €103 | €263 | +€160 | +155% |
| Recurring financial income | 75 | €103 | €263 | +€160 | +155% |
| Financial charges | 65/66B | €351 | €357 | +€6 | +1.7% |
| Recurring financial charges | 65 | €351 | €357 | +€6 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,930 | -€1,747 | +€183 | +9.5% |
| Income taxes | 67/77 | - | -€11 | -€11 | |
| Profit (loss) for the period | 9904 | -€1,930 | -€1,736 | +€194 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,930 | -€1,736 | +€194 | +10.1% |
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 14 October 2026 via checked.be.