KLIMAFROST: 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.
KLIMAFROST
Largest movements
- Receivables within one year -€61,539
down €61,539 (-27.9%), from €220,254 to €158,715
of which Trade receivables: -€54,481
- Cash +€28,652
new in 2025: €28,652
mainly Receivables within one year (+€61,539) and Net result for the year (+€32,347)
- Tangible fixed assets -€21,681
down €21,681 (-69.1%), from €31,363 to €9,682
of which Land and buildings: -€19,989
- Current investments -€12,102
no longer reported in 2025 (was €12,102)
- Deferred charges and accrued income +€7,000
new in 2025: €7,000
- Other debts -€25,342
down €25,342 (-45.0%), from €56,368 to €31,027
- Current portion of long-term debt -€25,043
down €25,043 (-91.4%), from €27,387 to €2,345
- Trade debts -€24,654
down €24,654 (-50.2%), from €49,142 to €24,487
- Reserves +€20,000
up €20,000 (+90.7%), from €22,060 to €42,060
of which Distributable reserves: +€20,000
- Tax, wage and social debts -€4,634
down €4,634 (-57.0%), from €8,134 to €3,500
- Gross operating margin +€43,106
up €43,106 (+142%), from €30,408 to €73,514
- Taxes +€13,658
new in 2025: €13,658
- Financial income +€6,152
new in 2025: €6,152
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 | €310,482 | €250,812 | -€59,670 | -19.2% |
| Fixed assets | 21/28 | €31,363 | €9,682 | -€21,681 | -69.1% |
| Tangible fixed assets | 22/27 | €31,363 | €9,682 | -€21,681 | -69.1% |
| Land and buildings | 22 | €23,974 | €3,985 | -€19,989 | -83.4% |
| Plant, machinery and equipment | 23 | €2,196 | €755 | -€1,442 | -65.6% |
| Furniture and vehicles | 24 | €5,193 | €4,942 | -€250 | -4.8% |
| Current assets | 29/58 | €279,119 | €241,130 | -€37,989 | -13.6% |
| Stocks and contracts in progress | 3 | €46,763 | €46,763 | = | 0.0% |
| Stocks | 30/36 | €46,763 | €46,763 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €220,254 | €158,715 | -€61,539 | -27.9% |
| Trade receivables | 40 | €205,107 | €150,626 | -€54,481 | -26.6% |
| Other amounts receivable | 41 | €15,147 | €8,089 | -€7,058 | -46.6% |
| Current investments | 50/53 | €12,102 | - | -€12,102 | |
| Cash at bank and in hand | 54/58 | - | €28,652 | +€28,652 | |
| Deferred charges and accrued income | 490/1 | - | €7,000 | +€7,000 | |
| Total equity and liabilities | 10/49 | €310,482 | €250,812 | -€59,670 | -19.2% |
| Equity | 10/15 | €167,106 | €189,453 | +€22,347 | +13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,060 | €42,060 | +€20,000 | +90.7% |
| Non-distributable reserves | 130/1 | €2,060 | €2,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,060 | €2,060 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €40,000 | +€20,000 | +100% |
| Profit (loss) carried forward | 14 | €138,846 | €141,193 | +€2,347 | +1.7% |
| Amounts payable | 17/49 | €143,376 | €61,359 | -€82,017 | -57.2% |
| Amounts payable after more than one year | 17 | €2,345 | - | -€2,345 | |
| Financial debts | 170/4 | €2,345 | - | -€2,345 | |
| Amounts payable within one year | 42/48 | €141,031 | €61,359 | -€79,672 | -56.5% |
| Current portion of amounts payable after more than one year | 42 | €27,387 | €2,345 | -€25,043 | -91.4% |
| Trade debts | 44 | €49,142 | €24,487 | -€24,654 | -50.2% |
| Suppliers | 440/4 | €49,142 | €24,487 | -€24,654 | -50.2% |
| Taxes, remuneration and social security | 45 | €8,134 | €3,500 | -€4,634 | -57.0% |
| Taxes | 450/3 | €8,134 | €3,500 | -€4,634 | -57.0% |
| Other amounts payable | 47/48 | €56,368 | €31,027 | -€25,342 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,110 | €22,994 | -€116 | -0.5% |
| Other operating charges | 640/8 | €5,862 | €5,650 | -€212 | -3.6% |
| Gross operating margin | 9900 | €30,408 | €73,514 | +€43,106 | +142% |
| Operating profit (loss) | 9901 | €1,436 | €44,870 | +€43,433 | +3,025% |
| Financial income | 75/76B | - | €6,152 | +€6,152 | |
| Recurring financial income | 75 | - | €6,152 | +€6,152 | |
| Financial charges | 65/66B | €5,523 | €5,017 | -€507 | -9.2% |
| Recurring financial charges | 65 | €5,523 | €5,017 | -€507 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,087 | €46,005 | +€50,092 | |
| Income taxes | 67/77 | - | €13,658 | +€13,658 | |
| Profit (loss) for the period | 9904 | -€4,087 | €32,347 | +€36,434 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,087 | €32,347 | +€36,434 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.