KLIMA STAELENS: 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 STAELENS
Largest movements
- Receivables within one year +€490,874
up €490,874 (+718%), from €68,350 to €559,224
of which Other amounts receivable: +€456,357
- Tangible fixed assets +€100,131
up €100,131 (+22.9%), from €437,589 to €537,720
of which Land and buildings: +€89,729
- Cash +€45,364
up €45,364 (+11.3%), from €403,187 to €448,551
mainly Debts after one year (+€362,190) and Net result for the year (+€232,532)
- Debts after one year +€362,190
up €362,190 (+347%), from €104,371 to €466,561
of which Financial debts: +€406,765
- Reserves +€232,532
up €232,532 (+33.3%), from €697,870 to €930,402
- Current portion of long-term debt +€47,708
up €47,708 (+98.8%), from €48,305 to €96,012
- Gross operating margin -€8,794
down €8,794 (-2.5%), from €348,272 to €339,479
- Financial charges -€4,020
down €4,020 (-32.7%), from €12,290 to €8,270
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 | €988,460 | €1,625,824 | +€637,363 | +64.5% |
| Fixed assets | 21/28 | €473,935 | €568,501 | +€94,566 | +20.0% |
| Intangible fixed assets | 21 | €36,346 | €27,203 | -€9,143 | -25.2% |
| Tangible fixed assets | 22/27 | €437,589 | €537,720 | +€100,131 | +22.9% |
| Land and buildings | 22 | €370,435 | €460,164 | +€89,729 | +24.2% |
| Plant, machinery and equipment | 23 | €12,339 | €38,080 | +€25,741 | +209% |
| Furniture and vehicles | 24 | €52,370 | €37,849 | -€14,522 | -27.7% |
| Other tangible fixed assets | 26 | €2,444 | €1,628 | -€817 | -33.4% |
| Financial fixed assets | 28 | - | €3,578 | +€3,578 | |
| Current assets | 29/58 | €514,525 | €1,057,322 | +€542,797 | +105% |
| Stocks and contracts in progress | 3 | €42,000 | €45,000 | +€3,000 | +7.1% |
| Stocks | 30/36 | €42,000 | €45,000 | +€3,000 | +7.1% |
| Amounts receivable within one year | 40/41 | €68,350 | €559,224 | +€490,874 | +718% |
| Trade receivables | 40 | €51,462 | €85,979 | +€34,516 | +67.1% |
| Other amounts receivable | 41 | €16,888 | €473,245 | +€456,357 | +2,702% |
| Cash at bank and in hand | 54/58 | €403,187 | €448,551 | +€45,364 | +11.3% |
| Deferred charges and accrued income | 490/1 | €987 | €4,547 | +€3,560 | +361% |
| Total equity and liabilities | 10/49 | €988,460 | €1,625,824 | +€637,363 | +64.5% |
| Equity | 10/15 | €702,870 | €935,402 | +€232,532 | +33.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €697,870 | €930,402 | +€232,532 | +33.3% |
| Distributable reserves | 133 | €697,870 | €930,402 | +€232,532 | +33.3% |
| Amounts payable | 17/49 | €285,590 | €690,421 | +€404,831 | +142% |
| Amounts payable after more than one year | 17 | €104,371 | €466,561 | +€362,190 | +347% |
| Financial debts | 170/4 | €59,795 | €466,561 | +€406,765 | +680% |
| Other amounts payable | 178/9 | €44,576 | €0 | -€44,576 | -100% |
| Amounts payable within one year | 42/48 | €174,957 | €223,748 | +€48,791 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €48,305 | €96,012 | +€47,708 | +98.8% |
| Trade debts | 44 | €54,446 | €52,230 | -€2,216 | -4.1% |
| Suppliers | 440/4 | €54,446 | €52,230 | -€2,216 | -4.1% |
| Taxes, remuneration and social security | 45 | €72,206 | €75,506 | +€3,300 | +4.6% |
| Taxes | 450/3 | €72,206 | €75,506 | +€3,300 | +4.6% |
| Accrued charges and deferred income | 492/3 | €6,262 | €112 | -€6,150 | -98.2% |
| Non-recurring operating income | 76A | €120 | €4,418 | +€4,298 | +3,586% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,990 | €33,657 | -€1,333 | -3.8% |
| Other operating charges | 640/8 | €1,407 | €1,382 | -€25 | -1.8% |
| Non-recurring operating charges | 66A | €0 | €2,518 | +€2,518 | |
| Gross operating margin | 9900 | €348,272 | €339,479 | -€8,794 | -2.5% |
| Operating profit (loss) | 9901 | €311,875 | €301,922 | -€9,953 | -3.2% |
| Financial income | 75/76B | €6,761 | €7,900 | +€1,140 | +16.9% |
| Recurring financial income | 75 | €6,761 | €7,900 | +€1,140 | +16.9% |
| Financial charges | 65/66B | €12,290 | €8,270 | -€4,020 | -32.7% |
| Recurring financial charges | 65 | €12,290 | €8,270 | -€4,020 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €306,346 | €301,552 | -€4,794 | -1.6% |
| Income taxes | 67/77 | €72,206 | €69,020 | -€3,186 | -4.4% |
| Profit (loss) for the period | 9904 | €234,140 | €232,532 | -€1,608 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €234,140 | €232,532 | -€1,608 | -0.7% |
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 27 October 2026 via checked.be.