KLIMAF: 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.
KLIMAF
Largest movements
- Receivables within one year -€17,522
down €17,522 (-76.1%), from €23,038 to €5,515
of which Other amounts receivable: -€10,445
- Tangible fixed assets -€11,163
down €11,163 (-17.7%), from €63,094 to €51,931
of which Land and buildings: -€9,655
- Cash -€3,031
down €3,031 (-51.4%), from €5,892 to €2,862
mainly Current portion of long-term debt (-€15,000) and Other debts (-€12,709)
- Stocks and contracts +€1,939
up €1,939 (+16.5%), from €11,741 to €13,680
- Intangible fixed assets -€1,876
down €1,876 (-60.2%), from €3,114 to €1,238
- Current portion of long-term debt -€15,000
no longer reported in 2025 (was €15,000)
- Other debts -€12,709
down €12,709 (-17.3%), from €73,485 to €60,777
- Tax, wage and social debts -€4,117
down €4,117 (-37.0%), from €11,111 to €6,995
of which Remuneration and social security: -€2,270
- Staff costs -€18,603
down €18,603 (-24.5%), from €75,869 to €57,266
- Gross operating margin -€11,594
down €11,594 (-13.1%), from €88,610 to €77,015
- Other operating charges +€3,467
up €3,467 (+417%), from €832 to €4,300
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 | €107,442 | €75,227 | -€32,216 | -30.0% |
| Fixed assets | 21/28 | €66,208 | €53,170 | -€13,039 | -19.7% |
| Intangible fixed assets | 21 | €3,114 | €1,238 | -€1,876 | -60.2% |
| Tangible fixed assets | 22/27 | €63,094 | €51,931 | -€11,163 | -17.7% |
| Land and buildings | 22 | €58,480 | €48,825 | -€9,655 | -16.5% |
| Plant, machinery and equipment | 23 | €4,615 | €3,107 | -€1,508 | -32.7% |
| Current assets | 29/58 | €41,234 | €22,057 | -€19,177 | -46.5% |
| Stocks and contracts in progress | 3 | €11,741 | €13,680 | +€1,939 | +16.5% |
| Stocks | 30/36 | €11,741 | €13,680 | +€1,939 | +16.5% |
| Amounts receivable within one year | 40/41 | €23,038 | €5,515 | -€17,522 | -76.1% |
| Trade receivables | 40 | €7,703 | €626 | -€7,077 | -91.9% |
| Other amounts receivable | 41 | €15,335 | €4,890 | -€10,445 | -68.1% |
| Cash at bank and in hand | 54/58 | €5,892 | €2,862 | -€3,031 | -51.4% |
| Deferred charges and accrued income | 490/1 | €563 | - | -€563 | |
| Total equity and liabilities | 10/49 | €107,442 | €75,227 | -€32,216 | -30.0% |
| Equity | 10/15 | -€391 | €179 | +€571 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,391 | -€1,821 | +€571 | +23.9% |
| Amounts payable | 17/49 | €107,834 | €75,048 | -€32,786 | -30.4% |
| Amounts payable within one year | 42/48 | €107,834 | €75,048 | -€32,786 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €8,237 | €7,276 | -€961 | -11.7% |
| Suppliers | 440/4 | €8,237 | €7,276 | -€961 | -11.7% |
| Taxes, remuneration and social security | 45 | €11,111 | €6,995 | -€4,117 | -37.0% |
| Taxes | 450/3 | €4,829 | €2,983 | -€1,847 | -38.2% |
| Remuneration and social security | 454/9 | €6,282 | €4,012 | -€2,270 | -36.1% |
| Other amounts payable | 47/48 | €73,485 | €60,777 | -€12,709 | -17.3% |
| Remuneration, social security and pensions | 62 | €75,869 | €57,266 | -€18,603 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,538 | €13,039 | +€501 | +4.0% |
| Other operating charges | 640/8 | €832 | €4,300 | +€3,467 | +417% |
| Non-recurring operating charges | 66A | €1,654 | - | -€1,654 | |
| Gross operating margin | 9900 | €88,610 | €77,015 | -€11,594 | -13.1% |
| Operating profit (loss) | 9901 | -€2,284 | €2,411 | +€4,695 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,644 | €1,847 | +€202 | +12.3% |
| Recurring financial charges | 65 | €1,644 | €1,847 | +€202 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,928 | €571 | +€4,499 | |
| Profit (loss) for the period | 9904 | -€3,928 | €571 | +€4,499 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,928 | €571 | +€4,499 |
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 18 October 2026 via checked.be.