KLIMAPLAN: 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.
What changed
KLIMAPLAN
NACE 43.990, Other specialised construction activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,016
2024 · €42,739-€36,723
Equity
€126,972
2024 · €120,956+€6,016
Cash
€50,521
2024 · €72,692-€22,171
Balance sheet total
€1.6m
2024 · €2.0m-€424,664
Largest movements
Assets
- Tangible fixed assets -€285,350
down €285,350 (-39.4%), from €724,376 to €439,025
of which Land and buildings: -€282,754
- Receivables within one year -€122,945
down €122,945 (-13.3%), from €925,140 to €802,195
of which Trade receivables: -€74,464
- Cash -€22,171
down €22,171 (-30.5%), from €72,692 to €50,521
mainly Debts after one year (-€265,809) and Trade debts (-€115,438)
Equity and liabilities
- Debts after one year -€265,809
down €265,809 (-52.5%), from €506,254 to €240,446
- Trade debts -€115,438
down €115,438 (-12.0%), from €963,795 to €848,357
- Other debts -€29,604
down €29,604 (-80.6%), from €36,713 to €7,110
- Current portion of long-term debt -€25,710
down €25,710 (-19.2%), from €134,240 to €108,531
Income statement
- Gross operating margin -€29,430
down €29,430 (-2.0%), from €1.5m to €1.5m
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.
Result 2024
€42,739
Gross operating margin
-€29,430
Staff costs
-€1,263
Depreciation
+€12,972
Other operating charges
-€3,851
Other operating items
-€12,591
Financial income
+€830
Financial charges
-€12,023
Taxes
+€8,633
Result 2025
€6,016
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.
From operations
+€36,590
Investment
+€232,758
Financing
-€291,519
Cash 2024
€72,692
From operations (derived)
+€36,590
Net result for the year
+€6,016
Depreciation
+€52,593
Stocks and contracts
-€2,387
Receivables within one year
+€122,945
Deferred charges and accrued income
-€3,415
Trade debts
-€115,438
Tax, wage and social debts
+€6,975
Other debts
-€29,604
Accrued charges and deferred income
-€1,095
Investment (derived)
+€232,758
Investment in fixed assets (net)
+€232,758
Financing
-€291,519
Debts after one year
-€265,809
Current portion of long-term debt
-€25,710
Cash 2025
€50,521
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,045,785 | €1,621,121 | -€424,664 | -20.8% |
| Fixed assets | 21/28 | €724,376 | €439,025 | -€285,350 | -39.4% |
| Tangible fixed assets | 22/27 | €724,376 | €439,025 | -€285,350 | -39.4% |
| Land and buildings | 22 | €605,176 | €322,421 | -€282,754 | -46.7% |
| Plant, machinery and equipment | 23 | €5,224 | €13,664 | +€8,441 | +161.6% |
| Furniture and vehicles | 24 | €59,062 | €69,353 | +€10,292 | +17.4% |
| Other tangible fixed assets | 26 | €54,915 | €33,586 | -€21,328 | -38.8% |
| Current assets | 29/58 | €1,321,410 | €1,182,096 | -€139,314 | -10.5% |
| Stocks and contracts in progress | 3 | €314,754 | €317,141 | +€2,387 | +0.8% |
| Stocks | 30/36 | €314,754 | €317,141 | +€2,387 | +0.8% |
| Amounts receivable within one year | 40/41 | €925,140 | €802,195 | -€122,945 | -13.3% |
| Trade receivables | 40 | €806,849 | €732,385 | -€74,464 | -9.2% |
| Other amounts receivable | 41 | €118,291 | €69,810 | -€48,481 | -41.0% |
| Cash at bank and in hand | 54/58 | €72,692 | €50,521 | -€22,171 | -30.5% |
| Deferred charges and accrued income | 490/1 | €8,823 | €12,239 | +€3,415 | +38.7% |
| Total equity and liabilities | 10/49 | €2,045,785 | €1,621,121 | -€424,664 | -20.8% |
| Equity | 10/15 | €120,956 | €126,972 | +€6,016 | +5.0% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €496 | €6,512 | +€6,016 | +1213.9% |
| Amounts payable | 17/49 | €1,924,830 | €1,494,150 | -€430,680 | -22.4% |
| Amounts payable after more than one year | 17 | €506,254 | €240,446 | -€265,809 | -52.5% |
| Financial debts | 170/4 | €506,254 | €240,446 | -€265,809 | -52.5% |
| Amounts payable within one year | 42/48 | €1,414,481 | €1,250,705 | -€163,776 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €134,240 | €108,531 | -€25,710 | -19.2% |
| Financial debts | 43 | €135,000 | €135,000 | = | 0.0% |
| Credit institutions | 430/8 | €135,000 | €135,000 | = | 0.0% |
| Trade debts | 44 | €963,795 | €848,357 | -€115,438 | -12.0% |
| Suppliers | 440/4 | €963,795 | €848,357 | -€115,438 | -12.0% |
| Taxes, remuneration and social security | 45 | €144,732 | €151,708 | +€6,975 | +4.8% |
| Taxes | 450/3 | €9,449 | €9,093 | -€357 | -3.8% |
| Remuneration and social security | 454/9 | €135,283 | €142,615 | +€7,332 | +5.4% |
| Other amounts payable | 47/48 | €36,713 | €7,110 | -€29,604 | -80.6% |
| Accrued charges and deferred income | 492/3 | €4,094 | €2,999 | -€1,095 | -26.7% |
| Non-recurring operating income | 76A | €14,050 | €62,721 | +€48,670 | +346.4% |
| Remuneration, social security and pensions | 62 | €1,328,664 | €1,329,928 | +€1,263 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,565 | €52,593 | -€12,972 | -19.8% |
| Other operating charges | 640/8 | €10,782 | €14,633 | +€3,851 | +35.7% |
| Non-recurring operating charges | 66A | €8,476 | €21,068 | +€12,591 | +148.5% |
| Gross operating margin | 9900 | €1,508,161 | €1,478,732 | -€29,430 | -2.0% |
| Operating profit (loss) | 9901 | €94,673 | €60,510 | -€34,163 | -36.1% |
| Financial income | 75/76B | €1,310 | €2,139 | +€830 | +63.3% |
| Recurring financial income | 75 | €1,310 | €2,139 | +€830 | +63.3% |
| Financial charges | 65/66B | €33,794 | €45,817 | +€12,023 | +35.6% |
| Recurring financial charges | 65 | €33,794 | €45,817 | +€12,023 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €62,189 | €16,833 | -€45,356 | -72.9% |
| Income taxes | 67/77 | €19,450 | €10,817 | -€8,633 | -44.4% |
| Profit (loss) for the period | 9904 | €42,739 | €6,016 | -€36,723 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,739 | €6,016 | -€36,723 | -85.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.