KLIMAPHIL: what changed
KLIMAPHIL
Largest movements
- Receivables within one year +€11,998
up €11,998 (+26.7%), from €44,889 to €56,887
- Cash +€8,601
up €8,601 (+17.9%), from €48,146 to €56,747
mainly Other debts (+€19,256) and Net result for the year (+€8,877)
- Other debts +€19,256
up €19,256 (+45.6%), from €42,270 to €61,526
- Tax, wage and social debts -€6,872
down €6,872 (-83.9%), from €8,192 to €1,319
of which Remuneration and social security: -€8,192
- Trade debts +€6,627
up €6,627 (+36.8%), from €18,019 to €24,646
- Depreciation -€1,848
down €1,848 (-38.7%), from €4,771 to €2,924
- Gross operating margin +€1,409
up €1,409 (+12.4%), from €11,378 to €12,787
- Taxes +€543
up €543 (+158%), from €345 to €888
- Financial income +€201
up €201 (+332%), from €61 to €262
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,668 | €122,796 | +€20,128 | +19.6% |
| Fixed assets | 21/28 | €4,585 | €4,163 | -€423 | -9.2% |
| Tangible fixed assets | 22/27 | €4,585 | €4,163 | -€423 | -9.2% |
| Plant, machinery and equipment | 23 | €757 | €2,384 | +€1,627 | +215% |
| Furniture and vehicles | 24 | €3,828 | €1,778 | -€2,050 | -53.6% |
| Current assets | 29/58 | €98,083 | €118,634 | +€20,551 | +21.0% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,889 | €56,887 | +€11,998 | +26.7% |
| Trade receivables | 40 | €44,889 | €56,887 | +€11,998 | +26.7% |
| Cash at bank and in hand | 54/58 | €48,146 | €56,747 | +€8,601 | +17.9% |
| Deferred charges and accrued income | 490/1 | €48 | - | -€48 | |
| Total equity and liabilities | 10/49 | €102,668 | €122,796 | +€20,128 | +19.6% |
| Equity | 10/15 | €34,187 | €35,305 | +€1,118 | +3.3% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €33,587 | €34,705 | +€1,118 | +3.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,727 | €32,845 | +€1,118 | +3.5% |
| Amounts payable | 17/49 | €68,481 | €87,492 | +€19,010 | +27.8% |
| Amounts payable within one year | 42/48 | €68,481 | €87,492 | +€19,010 | +27.8% |
| Trade debts | 44 | €18,019 | €24,646 | +€6,627 | +36.8% |
| Suppliers | 440/4 | €18,019 | €24,646 | +€6,627 | +36.8% |
| Taxes, remuneration and social security | 45 | €8,192 | €1,319 | -€6,872 | -83.9% |
| Taxes | 450/3 | - | €1,319 | +€1,319 | |
| Remuneration and social security | 454/9 | €8,192 | - | -€8,192 | |
| Other amounts payable | 47/48 | €42,270 | €61,526 | +€19,256 | +45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,771 | €2,924 | -€1,848 | -38.7% |
| Other operating charges | 640/8 | €97 | €53 | -€44 | -45.4% |
| Gross operating margin | 9900 | €11,378 | €12,787 | +€1,409 | +12.4% |
| Operating profit (loss) | 9901 | €6,509 | €9,810 | +€3,301 | +50.7% |
| Financial income | 75/76B | €61 | €262 | +€201 | +332% |
| Recurring financial income | 75 | €61 | €262 | +€201 | +332% |
| Financial charges | 65/66B | €207 | €307 | +€100 | +48.2% |
| Recurring financial charges | 65 | €207 | €307 | +€100 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | €6,363 | €9,765 | +€3,402 | +53.5% |
| Income taxes | 67/77 | €345 | €888 | +€543 | +158% |
| Profit (loss) for the period | 9904 | €6,018 | €8,877 | +€2,859 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,018 | €8,877 | +€2,859 | +47.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.