KLIMAJA: what changed
Two fiscal 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.
KLIMAJA
Largest movements
- Cash +€448,812
up €448,812 (+2446.5%), from €18,345 to €467,157
mainly Investment in fixed assets (net) (+€265,868) and Debts after one year (+€238,397)
- Tangible fixed assets -€286,894
down €286,894 (-57.8%), from €496,638 to €209,744
- Stocks and contracts +€103,357
up €103,357 (+14.1%), from €731,423 to €834,780
- Receivables within one year +€19,807
up €19,807 (+5.9%), from €335,608 to €355,415
- Debts after one year +€238,397
up €238,397 (+59.7%), from €399,577 to €637,974
- Profit (loss) carried forward +€131,793
up €131,793 (+56.8%), from €231,851 to €363,644
- Other debts -€87,898
down €87,898 (-12.8%), from €684,058 to €596,161
- Gross operating margin +€127,638
up €127,638 (+136.2%), from €93,704 to €221,342
- Taxes +€34,980
up €34,980 (+372.6%), from €9,388 to €44,367
- Financial income +€6,417
up €6,417 (+190.4%), from €3,370 to €9,787
- Depreciation -€5,233
down €5,233 (-19.9%), from €26,258 to €21,026
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 | €1,582,013 | €1,867,096 | +€285,083 | +18.0% |
| Fixed assets | 21/28 | €496,638 | €209,744 | -€286,894 | -57.8% |
| Tangible fixed assets | 22/27 | €496,638 | €209,744 | -€286,894 | -57.8% |
| Land and buildings | 22 | €496,638 | €209,744 | -€286,894 | -57.8% |
| Current assets | 29/58 | €1,085,375 | €1,657,352 | +€571,976 | +52.7% |
| Stocks and contracts in progress | 3 | €731,423 | €834,780 | +€103,357 | +14.1% |
| Stocks | 30/36 | €731,423 | €834,780 | +€103,357 | +14.1% |
| Amounts receivable within one year | 40/41 | €335,608 | €355,415 | +€19,807 | +5.9% |
| Other amounts receivable | 41 | €335,608 | €355,415 | +€19,807 | +5.9% |
| Cash at bank and in hand | 54/58 | €18,345 | €467,157 | +€448,812 | +2446.5% |
| Total equity and liabilities | 10/49 | €1,582,013 | €1,867,096 | +€285,083 | +18.0% |
| Equity | 10/15 | €459,237 | €591,030 | +€131,793 | +28.7% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Capital | 10 | €136,341 | €136,341 | = | 0.0% |
| Issued capital | 100 | €136,341 | €136,341 | = | 0.0% |
| Reserves | 13 | €91,045 | €91,045 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,634 | €13,634 | = | 0.0% |
| Legal reserve | 130 | €13,634 | €13,634 | = | 0.0% |
| Distributable reserves | 133 | €77,411 | €77,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | €231,851 | €363,644 | +€131,793 | +56.8% |
| Amounts payable | 17/49 | €1,122,776 | €1,276,065 | +€153,290 | +13.7% |
| Amounts payable after more than one year | 17 | €399,577 | €637,974 | +€238,397 | +59.7% |
| Financial debts | 170/4 | €399,577 | €637,974 | +€238,397 | +59.7% |
| Amounts payable within one year | 42/48 | €723,199 | €638,092 | -€85,107 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €39,141 | €39,603 | +€463 | +1.2% |
| Trade debts | 44 | €0 | €1,607 | +€1,607 | |
| Suppliers | 440/4 | €0 | €1,607 | +€1,607 | |
| Advances received on contracts in progress | 46 | €0 | €721 | +€721 | |
| Other amounts payable | 47/48 | €684,058 | €596,161 | -€87,898 | -12.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €80,539 | +€80,539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,258 | €21,026 | -€5,233 | -19.9% |
| Other operating charges | 640/8 | €8,018 | €8,846 | +€828 | +10.3% |
| Gross operating margin | 9900 | €93,704 | €221,342 | +€127,638 | +136.2% |
| Operating profit (loss) | 9901 | €59,427 | €191,470 | +€132,043 | +222.2% |
| Financial income | 75/76B | €3,370 | €9,787 | +€6,417 | +190.4% |
| Recurring financial income | 75 | €3,370 | €9,787 | +€6,417 | +190.4% |
| Financial charges | 65/66B | €25,441 | €25,097 | -€345 | -1.4% |
| Recurring financial charges | 65 | €25,441 | €25,097 | -€345 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €37,356 | €176,160 | +€138,805 | +371.6% |
| Income taxes | 67/77 | €9,388 | €44,367 | +€34,980 | +372.6% |
| Profit (loss) for the period | 9904 | €27,968 | €131,793 | +€103,825 | +371.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,968 | €131,793 | +€103,825 | +371.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.