KLIMAP: 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.
KLIMAP
Largest movements
- Receivables within one year -€22,827
down €22,827 (-70.0%), from €32,632 to €9,805
of which Trade receivables: -€21,100
- Cash -€10,012
down €10,012 (-66.4%), from €15,073 to €5,061
mainly Contributions, distributions and other (-€24,226) and Tax, wage and social debts (-€14,623)
- Tangible fixed assets -€814
down €814 (-53.1%), from €1,533 to €719
of which Furniture and vehicles: -€691
- Reserves -€24,226
down €24,226 (-39.9%), from €60,662 to €36,436
- Tax, wage and social debts -€14,623
down €14,623 (-48.1%), from €30,376 to €15,753
of which Remuneration and social security: -€9,038
- Profit (loss) carried forward +€5,282
up €5,282 (+22.2%), from -€23,781 to -€18,500
- Staff costs -€34,920
down €34,920 (-87.4%), from €39,971 to €5,051
- Gross operating margin -€24,727
down €24,727 (-53.2%), from €46,456 to €21,729
- Financial charges +€2,305
up €2,305 (+115.5%), from €1,997 to €4,302
- Taxes -€1,911
down €1,911 (-22.7%), from €8,405 to €6,494
- Depreciation -€1,110
down €1,110 (-57.7%), from €1,924 to €814
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 | €81,252 | €47,426 | -€33,825 | -41.6% |
| Fixed assets | 21/28 | €29,533 | €28,719 | -€814 | -2.8% |
| Tangible fixed assets | 22/27 | €1,533 | €719 | -€814 | -53.1% |
| Plant, machinery and equipment | 23 | €123 | €0 | -€123 | -100.0% |
| Furniture and vehicles | 24 | €1,410 | €719 | -€691 | -49.0% |
| Financial fixed assets | 28 | €28,000 | €28,000 | = | 0.0% |
| Current assets | 29/58 | €51,719 | €18,707 | -€33,011 | -63.8% |
| Amounts receivable within one year | 40/41 | €32,632 | €9,805 | -€22,827 | -70.0% |
| Trade receivables | 40 | €30,905 | €9,805 | -€21,100 | -68.3% |
| Other amounts receivable | 41 | €1,727 | €0 | -€1,727 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,073 | €5,061 | -€10,012 | -66.4% |
| Deferred charges and accrued income | 490/1 | €4,014 | €3,841 | -€173 | -4.3% |
| Total equity and liabilities | 10/49 | €81,252 | €47,426 | -€33,825 | -41.6% |
| Equity | 10/15 | €43,080 | €24,136 | -€18,944 | -44.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,662 | €36,436 | -€24,226 | -39.9% |
| Distributable reserves | 133 | €60,662 | €36,436 | -€24,226 | -39.9% |
| Profit (loss) carried forward | 14 | -€23,781 | -€18,500 | +€5,282 | +22.2% |
| Amounts payable | 17/49 | €38,172 | €23,290 | -€14,882 | -39.0% |
| Amounts payable within one year | 42/48 | €38,172 | €23,290 | -€14,882 | -39.0% |
| Trade debts | 44 | €2,908 | €2,546 | -€361 | -12.4% |
| Suppliers | 440/4 | €2,908 | €2,546 | -€361 | -12.4% |
| Taxes, remuneration and social security | 45 | €30,376 | €15,753 | -€14,623 | -48.1% |
| Taxes | 450/3 | €18,974 | €13,388 | -€5,585 | -29.4% |
| Remuneration and social security | 454/9 | €11,403 | €2,365 | -€9,038 | -79.3% |
| Other amounts payable | 47/48 | €4,888 | €4,991 | +€103 | +2.1% |
| Remuneration, social security and pensions | 62 | €39,971 | €5,051 | -€34,920 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,924 | €814 | -€1,110 | -57.7% |
| Other operating charges | 640/8 | €446 | €549 | +€103 | +23.0% |
| Gross operating margin | 9900 | €46,456 | €21,729 | -€24,727 | -53.2% |
| Operating profit (loss) | 9901 | €4,114 | €15,314 | +€11,200 | +272.2% |
| Financial income | 75/76B | €28 | €763 | +€735 | +2614.3% |
| Recurring financial income | 75 | €28 | €763 | +€735 | +2614.3% |
| Financial charges | 65/66B | €1,997 | €4,302 | +€2,305 | +115.5% |
| Recurring financial charges | 65 | €1,997 | €4,302 | +€2,305 | +115.5% |
| Profit (loss) for the period before taxes | 9903 | €2,146 | €11,776 | +€9,630 | +448.8% |
| Income taxes | 67/77 | €8,405 | €6,494 | -€1,911 | -22.7% |
| Profit (loss) for the period | 9904 | -€6,259 | €5,282 | +€11,541 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,259 | €5,282 | +€11,541 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.