KLIMA VERPA: what changed
KLIMA VERPA
Largest movements
- Cash +€6,156
up €6,156 (+14.1%), from €43,708 to €49,864
mainly Net result for the year (+€6,367) and Depreciation (+€4,880)
- Tangible fixed assets -€4,880
down €4,880 (-24.1%), from €20,282 to €15,402
- Receivables within one year -€2,127
down €2,127 (-18.5%), from €11,479 to €9,352
of which Trade receivables: -€1,858
- Deferred charges and accrued income -€1,907
down €1,907 (-60.0%), from €3,177 to €1,270
- Reserves +€6,367
up €6,367 (+13.0%), from €48,977 to €55,344
- Current portion of long-term debt -€4,008
down €4,008 (-32.4%), from €12,381 to €8,372
- Tax, wage and social debts -€2,386
down €2,386 (-81.7%), from €2,922 to €536
of which Remuneration and social security: -€2,386
- Trade debts -€1,337
down €1,337 (-35.4%), from €3,773 to €2,436
- Debts after one year -€1,097
down €1,097 (-38.8%), from €2,830 to €1,732
- Gross operating margin -€15,612
down €15,612 (-45.9%), from €34,017 to €18,405
- Taxes -€4,505
down €4,505 (-56.1%), from €8,036 to €3,531
- Financial charges +€1,178
up €1,178 (+119%), from €988 to €2,166
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,646 | €75,887 | -€2,759 | -3.5% |
| Fixed assets | 21/28 | €20,282 | €15,402 | -€4,880 | -24.1% |
| Tangible fixed assets | 22/27 | €20,282 | €15,402 | -€4,880 | -24.1% |
| Plant, machinery and equipment | 23 | €2,826 | €1,887 | -€939 | -33.2% |
| Furniture and vehicles | 24 | €3,837 | €1,664 | -€2,172 | -56.6% |
| Other tangible fixed assets | 26 | €13,620 | €11,851 | -€1,769 | -13.0% |
| Current assets | 29/58 | €58,364 | €60,485 | +€2,122 | +3.6% |
| Amounts receivable within one year | 40/41 | €11,479 | €9,352 | -€2,127 | -18.5% |
| Trade receivables | 40 | €7,205 | €5,348 | -€1,858 | -25.8% |
| Other amounts receivable | 41 | €4,274 | €4,004 | -€270 | -6.3% |
| Cash at bank and in hand | 54/58 | €43,708 | €49,864 | +€6,156 | +14.1% |
| Deferred charges and accrued income | 490/1 | €3,177 | €1,270 | -€1,907 | -60.0% |
| Total equity and liabilities | 10/49 | €78,646 | €75,887 | -€2,759 | -3.5% |
| Equity | 10/15 | €53,977 | €60,344 | +€6,367 | +11.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,977 | €55,344 | +€6,367 | +13.0% |
| Distributable reserves | 133 | €48,977 | €55,344 | +€6,367 | +13.0% |
| Amounts payable | 17/49 | €24,669 | €15,543 | -€9,126 | -37.0% |
| Amounts payable after more than one year | 17 | €2,830 | €1,732 | -€1,097 | -38.8% |
| Financial debts | 170/4 | €2,830 | €1,732 | -€1,097 | -38.8% |
| Amounts payable within one year | 42/48 | €21,839 | €13,811 | -€8,029 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €12,381 | €8,372 | -€4,008 | -32.4% |
| Trade debts | 44 | €3,773 | €2,436 | -€1,337 | -35.4% |
| Suppliers | 440/4 | €3,773 | €2,436 | -€1,337 | -35.4% |
| Advances received on contracts in progress | 46 | €720 | €720 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,922 | €536 | -€2,386 | -81.7% |
| Taxes | 450/3 | €536 | €536 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,386 | - | -€2,386 | |
| Other amounts payable | 47/48 | €2,044 | €1,746 | -€298 | -14.6% |
| Non-recurring operating income | 76A | €529 | - | -€529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,026 | €4,880 | -€145 | -2.9% |
| Other operating charges | 640/8 | €889 | €874 | -€15 | -1.7% |
| Non-recurring operating charges | 66A | - | €879 | +€879 | |
| Gross operating margin | 9900 | €34,017 | €18,405 | -€15,612 | -45.9% |
| Operating profit (loss) | 9901 | €28,103 | €11,772 | -€16,331 | -58.1% |
| Financial income | 75/76B | €100 | €292 | +€193 | +194% |
| Recurring financial income | 75 | €100 | €292 | +€193 | +194% |
| Financial charges | 65/66B | €988 | €2,166 | +€1,178 | +119% |
| Recurring financial charges | 65 | €988 | €2,166 | +€1,178 | +119% |
| Profit (loss) for the period before taxes | 9903 | €27,214 | €9,898 | -€17,316 | -63.6% |
| Income taxes | 67/77 | €8,036 | €3,531 | -€4,505 | -56.1% |
| Profit (loss) for the period | 9904 | €19,178 | €6,367 | -€12,811 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,178 | €6,367 | -€12,811 | -66.8% |
Next steps
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 6 November 2026 via checked.be.