KLIMACONTROL: 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.
KLIMACONTROL
Largest movements
- Receivables within one year +€86,560
up €86,560 (+115%), from €75,463 to €162,023
of which Trade receivables: +€81,394
- Tangible fixed assets +€59,506
up €59,506 (+121%), from €49,005 to €108,511
of which Furniture and vehicles: +€58,693
- Stocks and contracts +€52,188
new in 2025: €52,188
- Deferred charges and accrued income -€4,033
down €4,033 (-90.6%), from €4,450 to €417
- Trade debts +€70,865
up €70,865 (+153%), from €46,445 to €117,310
- Reserves +€45,590
up €45,590 (+184%), from €24,812 to €70,402
- Debts after one year +€37,816
up €37,816 (+354%), from €10,688 to €48,504
- Tax, wage and social debts +€26,527
up €26,527 (+183%), from €14,466 to €40,993
of which Taxes: +€21,376
- Advances received +€16,000
new in 2025: €16,000
- Gross operating margin +€98,522
up €98,522 (+154%), from €63,774 to €162,296
- Staff costs +€56,380
up €56,380 (+303%), from €18,630 to €75,011
- Depreciation +€11,420
up €11,420 (+179%), from €6,379 to €17,799
- Taxes +€9,348
up €9,348 (+77.7%), from €12,028 to €21,376
- Financial income +€2,531
up €2,531 (+316,398%), from €1 to €2,532
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 | €138,255 | €335,041 | +€196,785 | +142% |
| Fixed assets | 21/28 | €51,405 | €110,911 | +€59,506 | +116% |
| Tangible fixed assets | 22/27 | €49,005 | €108,511 | +€59,506 | +121% |
| Land and buildings | 22 | €9,364 | €7,202 | -€2,162 | -23.1% |
| Plant, machinery and equipment | 23 | €944 | €3,918 | +€2,975 | +315% |
| Furniture and vehicles | 24 | €38,698 | €97,391 | +€58,693 | +152% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €86,850 | €224,130 | +€137,279 | +158% |
| Stocks and contracts in progress | 3 | - | €52,188 | +€52,188 | |
| Stocks | 30/36 | - | €52,188 | +€52,188 | |
| Amounts receivable within one year | 40/41 | €75,463 | €162,023 | +€86,560 | +115% |
| Trade receivables | 40 | €63,956 | €145,350 | +€81,394 | +127% |
| Other amounts receivable | 41 | €11,507 | €16,673 | +€5,166 | +44.9% |
| Cash at bank and in hand | 54/58 | €6,938 | €9,502 | +€2,564 | +37.0% |
| Deferred charges and accrued income | 490/1 | €4,450 | €417 | -€4,033 | -90.6% |
| Total equity and liabilities | 10/49 | €138,255 | €335,041 | +€196,785 | +142% |
| Equity | 10/15 | €29,812 | €75,402 | +€45,590 | +153% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,812 | €70,402 | +€45,590 | +184% |
| Distributable reserves | 133 | €24,812 | €70,402 | +€45,590 | +184% |
| Amounts payable | 17/49 | €108,443 | €259,638 | +€151,195 | +139% |
| Amounts payable after more than one year | 17 | €10,688 | €48,504 | +€37,816 | +354% |
| Financial debts | 170/4 | €10,688 | €48,504 | +€37,816 | +354% |
| Amounts payable within one year | 42/48 | €97,755 | €211,134 | +€113,379 | +116% |
| Current portion of amounts payable after more than one year | 42 | €3,475 | €17,677 | +€14,202 | +409% |
| Trade debts | 44 | €46,445 | €117,310 | +€70,865 | +153% |
| Suppliers | 440/4 | €46,445 | €117,310 | +€70,865 | +153% |
| Advances received on contracts in progress | 46 | - | €16,000 | +€16,000 | |
| Taxes, remuneration and social security | 45 | €14,466 | €40,993 | +€26,527 | +183% |
| Taxes | 450/3 | €12,028 | €33,404 | +€21,376 | +178% |
| Remuneration and social security | 454/9 | €2,438 | €7,589 | +€5,151 | +211% |
| Other amounts payable | 47/48 | €33,368 | €19,154 | -€14,214 | -42.6% |
| Non-recurring operating income | 76A | €996 | - | -€996 | |
| Remuneration, social security and pensions | 62 | €18,630 | €75,011 | +€56,380 | +303% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,379 | €17,799 | +€11,420 | +179% |
| Other operating charges | 640/8 | €673 | €1,145 | +€471 | +70.0% |
| Non-recurring operating charges | 66A | - | €1,500 | +€1,500 | |
| Gross operating margin | 9900 | €63,774 | €162,296 | +€98,522 | +154% |
| Operating profit (loss) | 9901 | €38,092 | €66,842 | +€28,750 | +75.5% |
| Financial income | 75/76B | €1 | €2,532 | +€2,531 | +316,398% |
| Recurring financial income | 75 | €1 | €2,532 | +€2,531 | +316,398% |
| Financial charges | 65/66B | €1,253 | €2,408 | +€1,155 | +92.2% |
| Recurring financial charges | 65 | €1,253 | €2,408 | +€1,155 | +92.2% |
| Profit (loss) for the period before taxes | 9903 | €36,840 | €66,966 | +€30,126 | +81.8% |
| Income taxes | 67/77 | €12,028 | €21,376 | +€9,348 | +77.7% |
| Profit (loss) for the period | 9904 | €24,812 | €45,590 | +€20,778 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,812 | €45,590 | +€20,778 | +83.7% |
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 19 October 2026 via checked.be.