Klimaco: 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.
Klimaco
Largest movements
- Receivables within one year +€33,392
up €33,392 (+38.6%), from €86,572 to €119,963
of which Other amounts receivable: +€51,447
- Stocks and contracts -€16,831
down €16,831 (-54.3%), from €31,000 to €14,169
of which Contracts in progress: -€18,500
- Cash +€9,290
up €9,290 (+22.0%), from €42,254 to €51,544
mainly Net result for the year (+€45,376) and Stocks and contracts (+€16,831)
- Reserves +€45,376
up €45,376 (+56.5%), from €80,339 to €125,715
- Trade debts -€25,547
down €25,547 (-35.1%), from €72,783 to €47,236
- Tax, wage and social debts +€6,593
up €6,593 (+84.2%), from €7,827 to €14,420
of which Taxes: +€14,085
- Staff costs -€30,988
down €30,988 (-72.9%), from €42,517 to €11,529
- Gross operating margin +€22,356
up €22,356 (+41.4%), from €53,983 to €76,339
- Taxes +€15,251
up €15,251 (+703.0%), from €2,169 to €17,420
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.
Cash bridge derived
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 | €164,781 | €189,371 | +€24,590 | +14.9% |
| Fixed assets | 21/28 | €2,531 | €1,072 | -€1,459 | -57.6% |
| Tangible fixed assets | 22/27 | €2,531 | €1,072 | -€1,459 | -57.6% |
| Plant, machinery and equipment | 23 | €1,227 | €161 | -€1,066 | -86.9% |
| Furniture and vehicles | 24 | €1,304 | €911 | -€393 | -30.1% |
| Current assets | 29/58 | €162,249 | €188,298 | +€26,049 | +16.1% |
| Stocks and contracts in progress | 3 | €31,000 | €14,169 | -€16,831 | -54.3% |
| Stocks | 30/36 | €11,000 | €12,669 | +€1,669 | +15.2% |
| Contracts in progress | 37 | €20,000 | €1,500 | -€18,500 | -92.5% |
| Amounts receivable within one year | 40/41 | €86,572 | €119,963 | +€33,392 | +38.6% |
| Trade receivables | 40 | €76,355 | €58,300 | -€18,055 | -23.6% |
| Other amounts receivable | 41 | €10,217 | €61,663 | +€51,447 | +503.6% |
| Cash at bank and in hand | 54/58 | €42,254 | €51,544 | +€9,290 | +22.0% |
| Deferred charges and accrued income | 490/1 | €2,423 | €2,622 | +€199 | +8.2% |
| Total equity and liabilities | 10/49 | €164,781 | €189,371 | +€24,590 | +14.9% |
| Equity | 10/15 | €82,339 | €127,715 | +€45,376 | +55.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €80,339 | €125,715 | +€45,376 | +56.5% |
| Distributable reserves | 133 | €80,339 | €125,715 | +€45,376 | +56.5% |
| Amounts payable | 17/49 | €82,442 | €61,656 | -€20,786 | -25.2% |
| Amounts payable within one year | 42/48 | €82,442 | €61,656 | -€20,786 | -25.2% |
| Trade debts | 44 | €72,783 | €47,236 | -€25,547 | -35.1% |
| Suppliers | 440/4 | €72,783 | €47,236 | -€25,547 | -35.1% |
| Taxes, remuneration and social security | 45 | €7,827 | €14,420 | +€6,593 | +84.2% |
| Taxes | 450/3 | €335 | €14,420 | +€14,085 | +4210.2% |
| Remuneration and social security | 454/9 | €7,492 | - | -€7,492 | |
| Other amounts payable | 47/48 | €1,832 | - | -€1,832 | |
| Remuneration, social security and pensions | 62 | €42,517 | €11,529 | -€30,988 | -72.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,481 | €1,459 | -€22 | -1.5% |
| Other operating charges | 640/8 | €727 | €601 | -€125 | -17.2% |
| Gross operating margin | 9900 | €53,983 | €76,339 | +€22,356 | +41.4% |
| Operating profit (loss) | 9901 | €9,259 | €62,750 | +€53,491 | +577.7% |
| Financial income | 75/76B | €4 | €148 | +€144 | +4019.8% |
| Recurring financial income | 75 | €4 | €148 | +€144 | +4019.8% |
| Financial charges | 65/66B | €110 | €102 | -€8 | -6.9% |
| Recurring financial charges | 65 | €110 | €102 | -€8 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €9,153 | €62,796 | +€53,643 | +586.1% |
| Income taxes | 67/77 | €2,169 | €17,420 | +€15,251 | +703.0% |
| Profit (loss) for the period | 9904 | €6,984 | €45,376 | +€38,393 | +549.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,984 | €45,376 | +€38,393 | +549.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.