Klimakoel: 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.
Klimakoel
Largest movements
- Tangible fixed assets +€47,389
up €47,389 (+647.3%), from €7,321 to €54,710
of which Leasing and similar rights: +€49,420
- Receivables within one year -€16,183
down €16,183 (-35.2%), from €45,909 to €29,726
of which Trade receivables: -€13,540
- Receivables after one year +€10,000
up €10,000 (+20.0%), from €50,000 to €60,000
- Stocks and contracts +€6,498
up €6,498 (+65.4%), from €9,937 to €16,435
- Reserves +€80,232
up €80,232 (+326.4%), from €24,578 to €104,810
- Profit (loss) carried forward -€55,505
no longer reported in 2025 (was €55,505)
- Debts after one year +€43,344
new in 2025: €43,344
- Trade debts -€14,194
down €14,194 (-42.4%), from €33,479 to €19,286
- Current portion of long-term debt +€4,005
new in 2025: €4,005
- Gross operating margin -€35,015
down €35,015 (-44.0%), from €79,543 to €44,528
- Taxes -€5,094
down €5,094 (-35.0%), from €14,568 to €9,474
- Other operating charges +€3,848
up €3,848 (+90.2%), from €4,264 to €8,112
- Financial income +€1,488
up €1,488 (+84.9%), from €1,754 to €3,242
- Depreciation +€1,107
up €1,107 (+54.5%), from €2,031 to €3,138
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 | €161,746 | €212,911 | +€51,165 | +31.6% |
| Fixed assets | 21/28 | €7,322 | €54,711 | +€47,389 | +647.2% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,321 | €54,710 | +€47,389 | +647.3% |
| Plant, machinery and equipment | 23 | €5,955 | €4,424 | -€1,531 | -25.7% |
| Furniture and vehicles | 24 | €1,366 | €866 | -€500 | -36.6% |
| Leasing and similar rights | 25 | - | €49,420 | +€49,420 | |
| Current assets | 29/58 | €154,425 | €158,200 | +€3,776 | +2.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Other amounts receivable | 291 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Stocks and contracts in progress | 3 | €9,937 | €16,435 | +€6,498 | +65.4% |
| Stocks | 30/36 | €9,937 | €16,435 | +€6,498 | +65.4% |
| Amounts receivable within one year | 40/41 | €45,909 | €29,726 | -€16,183 | -35.2% |
| Trade receivables | 40 | €34,009 | €20,469 | -€13,540 | -39.8% |
| Other amounts receivable | 41 | €11,900 | €9,257 | -€2,643 | -22.2% |
| Cash at bank and in hand | 54/58 | €46,887 | €48,439 | +€1,551 | +3.3% |
| Deferred charges and accrued income | 490/1 | €1,691 | €3,600 | +€1,909 | +113.0% |
| Total equity and liabilities | 10/49 | €161,746 | €212,911 | +€51,165 | +31.6% |
| Equity | 10/15 | €85,083 | €109,810 | +€24,727 | +29.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,578 | €104,810 | +€80,232 | +326.4% |
| Distributable reserves | 133 | €24,578 | €104,810 | +€80,232 | +326.4% |
| Profit (loss) carried forward | 14 | €55,505 | - | -€55,505 | |
| Amounts payable | 17/49 | €76,663 | €103,101 | +€26,438 | +34.5% |
| Amounts payable after more than one year | 17 | - | €43,344 | +€43,344 | |
| Financial debts | 170/4 | - | €43,344 | +€43,344 | |
| Amounts payable within one year | 42/48 | €74,199 | €59,757 | -€14,443 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,005 | +€4,005 | |
| Trade debts | 44 | €33,479 | €19,286 | -€14,194 | -42.4% |
| Suppliers | 440/4 | €33,479 | €19,286 | -€14,194 | -42.4% |
| Taxes, remuneration and social security | 45 | €36,205 | €35,566 | -€639 | -1.8% |
| Taxes | 450/3 | €36,069 | €35,430 | -€639 | -1.8% |
| Remuneration and social security | 454/9 | €136 | €136 | = | 0.0% |
| Other amounts payable | 47/48 | €4,515 | €900 | -€3,615 | -80.1% |
| Accrued charges and deferred income | 492/3 | €2,464 | - | -€2,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,031 | €3,138 | +€1,107 | +54.5% |
| Other operating charges | 640/8 | €4,264 | €8,112 | +€3,848 | +90.2% |
| Gross operating margin | 9900 | €79,543 | €44,528 | -€35,015 | -44.0% |
| Operating profit (loss) | 9901 | €73,249 | €33,279 | -€39,970 | -54.6% |
| Financial income | 75/76B | €1,754 | €3,242 | +€1,488 | +84.9% |
| Recurring financial income | 75 | €1,754 | €3,242 | +€1,488 | +84.9% |
| Financial charges | 65/66B | €529 | €1,420 | +€890 | +168.2% |
| Recurring financial charges | 65 | €529 | €1,420 | +€890 | +168.2% |
| Profit (loss) for the period before taxes | 9903 | €74,473 | €35,102 | -€39,372 | -52.9% |
| Income taxes | 67/77 | €14,568 | €9,474 | -€5,094 | -35.0% |
| Profit (loss) for the period | 9904 | €59,905 | €25,627 | -€34,278 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,905 | €25,627 | -€34,278 | -57.2% |
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 12 October 2026 via checked.be.