KLIMAPLUS: 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.
KLIMAPLUS
Largest movements
- Stocks and contracts +€48,500
up €48,500 (+41.9%), from €115,737 to €164,237
of which Contracts in progress: +€48,500
- Cash -€9,906
down €9,906 (-100.0%), from €9,906 to €0
mainly Stocks and contracts (-€48,500) and Investment in fixed assets (net) (-€20,563)
- Tangible fixed assets +€8,763
up €8,763 (+37.2%), from €23,538 to €32,301
of which Furniture and vehicles: +€8,903
- Receivables within one year +€8,267
up €8,267 (+8.1%), from €102,401 to €110,669
of which Trade receivables: +€16,544
- Trade debts +€29,053
up €29,053 (+52.6%), from €55,240 to €84,293
- Other debts +€11,761
up €11,761 (+10.5%), from €111,699 to €123,460
- Profit (loss) carried forward +€8,019
up €8,019, from -€8,019 to €0
- Short-term financial debts +€7,419
up €7,419, from €0 to €7,419
- Tax, wage and social debts +€5,553
up €5,553 (+141.7%), from €3,920 to €9,473
of which Remuneration and social security: +€3,298
- Gross operating margin +€48,487
up €48,487 (+65.5%), from €74,064 to €122,551
- Staff costs +€48,272
up €48,272 (+86.8%), from €55,595 to €103,868
- Taxes +€2,026
up €2,026 (+1920.8%), from €105 to €2,132
- Other operating charges -€1,997
down €1,997 (-69.4%), from €2,880 to €883
- Depreciation +€1,776
up €1,776 (+24.6%), from €7,225 to €9,001
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 | €262,107 | €318,205 | +€56,098 | +21.4% |
| Fixed assets | 21/28 | €23,538 | €35,099 | +€11,562 | +49.1% |
| Intangible fixed assets | 21 | - | €2,799 | +€2,799 | |
| Tangible fixed assets | 22/27 | €23,538 | €32,301 | +€8,763 | +37.2% |
| Plant, machinery and equipment | 23 | €7,868 | €7,998 | +€130 | +1.7% |
| Furniture and vehicles | 24 | €14,404 | €23,307 | +€8,903 | +61.8% |
| Other tangible fixed assets | 26 | €1,266 | €996 | -€270 | -21.3% |
| Current assets | 29/58 | €238,569 | €283,106 | +€44,537 | +18.7% |
| Stocks and contracts in progress | 3 | €115,737 | €164,237 | +€48,500 | +41.9% |
| Stocks | 30/36 | €52,737 | €52,737 | = | 0.0% |
| Contracts in progress | 37 | €63,000 | €111,500 | +€48,500 | +77.0% |
| Amounts receivable within one year | 40/41 | €102,401 | €110,669 | +€8,267 | +8.1% |
| Trade receivables | 40 | €93,164 | €109,708 | +€16,544 | +17.8% |
| Other amounts receivable | 41 | €9,237 | €961 | -€8,276 | -89.6% |
| Cash at bank and in hand | 54/58 | €9,906 | €0 | -€9,906 | -100.0% |
| Deferred charges and accrued income | 490/1 | €10,525 | €8,200 | -€2,325 | -22.1% |
| Total equity and liabilities | 10/49 | €262,107 | €318,205 | +€56,098 | +21.4% |
| Equity | 10/15 | €89,964 | €92,578 | +€2,614 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,383 | €73,978 | -€5,405 | -6.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,523 | €72,118 | -€5,405 | -7.0% |
| Profit (loss) carried forward | 14 | -€8,019 | €0 | +€8,019 | |
| Amounts payable | 17/49 | €172,143 | €225,627 | +€53,484 | +31.1% |
| Amounts payable within one year | 42/48 | €170,859 | €224,645 | +€53,786 | +31.5% |
| Financial debts | 43 | €0 | €7,419 | +€7,419 | |
| Credit institutions | 430/8 | €0 | €7,419 | +€7,419 | |
| Trade debts | 44 | €55,240 | €84,293 | +€29,053 | +52.6% |
| Suppliers | 440/4 | €55,240 | €84,293 | +€29,053 | +52.6% |
| Taxes, remuneration and social security | 45 | €3,920 | €9,473 | +€5,553 | +141.7% |
| Taxes | 450/3 | €1,674 | €3,929 | +€2,255 | +134.7% |
| Remuneration and social security | 454/9 | €2,246 | €5,544 | +€3,298 | +146.9% |
| Other amounts payable | 47/48 | €111,699 | €123,460 | +€11,761 | +10.5% |
| Accrued charges and deferred income | 492/3 | €1,284 | €982 | -€302 | -23.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €55,595 | €103,868 | +€48,272 | +86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,225 | €9,001 | +€1,776 | +24.6% |
| Other operating charges | 640/8 | €2,880 | €883 | -€1,997 | -69.4% |
| Gross operating margin | 9900 | €74,064 | €122,551 | +€48,487 | +65.5% |
| Operating profit (loss) | 9901 | €8,364 | €8,800 | +€436 | +5.2% |
| Financial income | 75/76B | €113 | €12 | -€101 | -89.2% |
| Recurring financial income | 75 | €113 | €12 | -€101 | -89.2% |
| Financial charges | 65/66B | €4,483 | €4,066 | -€418 | -9.3% |
| Recurring financial charges | 65 | €4,483 | €4,066 | -€418 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €3,994 | €4,746 | +€752 | +18.8% |
| Income taxes | 67/77 | €105 | €2,132 | +€2,026 | +1920.8% |
| Profit (loss) for the period | 9904 | €3,888 | €2,614 | -€1,274 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,888 | €2,614 | -€1,274 | -32.8% |
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.