KLIMBER: 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.
KLIMBER
Largest movements
- Stocks and contracts +€37,651
up €37,651 (+47.8%), from €78,844 to €116,495
- Receivables within one year +€29,464
up €29,464 (+26.3%), from €112,195 to €141,659
of which Trade receivables: +€30,838
- Cash -€11,773
down €11,773 (-23.7%), from €49,611 to €37,838
mainly Investment in fixed assets (net) (-€60,931) and Stocks and contracts (-€37,651)
- Reserves +€109,453
up €109,453 (+116.2%), from €94,184 to €203,637
- Trade debts -€26,604
down €26,604 (-46.2%), from €57,617 to €31,013
- Debts after one year -€21,659
down €21,659 (-20.6%), from €105,115 to €83,457
- Gross operating margin +€153,563
up €153,563 (+99.9%), from €153,708 to €307,271
- Staff costs +€69,190
up €69,190 (+239.1%), from €28,943 to €98,132
- Taxes +€15,133
up €15,133 (+101.4%), from €14,919 to €30,052
- Depreciation +€13,391
up €13,391 (+30.2%), from €44,318 to €57,709
- Financial charges +€7,741
up €7,741 (+159.9%), from €4,840 to €12,581
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 | €432,886 | €492,691 | +€59,804 | +13.8% |
| Formation expenses | 20 | €353 | - | -€353 | |
| Fixed assets | 21/28 | €188,189 | €191,764 | +€3,575 | +1.9% |
| Intangible fixed assets | 21 | €729 | €479 | -€250 | -34.3% |
| Tangible fixed assets | 22/27 | €187,460 | €191,285 | +€3,825 | +2.0% |
| Plant, machinery and equipment | 23 | €105,106 | €129,165 | +€24,059 | +22.9% |
| Furniture and vehicles | 24 | €59,979 | €45,643 | -€14,336 | -23.9% |
| Other tangible fixed assets | 26 | €22,376 | €16,477 | -€5,898 | -26.4% |
| Current assets | 29/58 | €244,344 | €300,927 | +€56,583 | +23.2% |
| Stocks and contracts in progress | 3 | €78,844 | €116,495 | +€37,651 | +47.8% |
| Stocks | 30/36 | €78,844 | €116,495 | +€37,651 | +47.8% |
| Amounts receivable within one year | 40/41 | €112,195 | €141,659 | +€29,464 | +26.3% |
| Trade receivables | 40 | €110,820 | €141,659 | +€30,838 | +27.8% |
| Other amounts receivable | 41 | €1,374 | - | -€1,374 | |
| Cash at bank and in hand | 54/58 | €49,611 | €37,838 | -€11,773 | -23.7% |
| Deferred charges and accrued income | 490/1 | €3,694 | €4,935 | +€1,241 | +33.6% |
| Total equity and liabilities | 10/49 | €432,886 | €492,691 | +€59,804 | +13.8% |
| Equity | 10/15 | €97,184 | €206,637 | +€109,453 | +112.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €94,184 | €203,637 | +€109,453 | +116.2% |
| Distributable reserves | 133 | €94,184 | €203,637 | +€109,453 | +116.2% |
| Amounts payable | 17/49 | €335,702 | €286,054 | -€49,649 | -14.8% |
| Amounts payable after more than one year | 17 | €105,115 | €83,457 | -€21,659 | -20.6% |
| Financial debts | 170/4 | €105,115 | €83,457 | -€21,659 | -20.6% |
| Amounts payable within one year | 42/48 | €216,490 | €190,850 | -€25,640 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €24,948 | €21,659 | -€3,289 | -13.2% |
| Trade debts | 44 | €57,617 | €31,013 | -€26,604 | -46.2% |
| Suppliers | 440/4 | €57,617 | €31,013 | -€26,604 | -46.2% |
| Taxes, remuneration and social security | 45 | €41,188 | €45,069 | +€3,882 | +9.4% |
| Taxes | 450/3 | €32,791 | €32,401 | -€390 | -1.2% |
| Remuneration and social security | 454/9 | €8,397 | €12,668 | +€4,272 | +50.9% |
| Other amounts payable | 47/48 | €92,737 | €93,109 | +€372 | +0.4% |
| Accrued charges and deferred income | 492/3 | €14,097 | €11,747 | -€2,350 | -16.7% |
| Non-recurring operating income | 76A | €3,788 | - | -€3,788 | |
| Remuneration, social security and pensions | 62 | €28,943 | €98,132 | +€69,190 | +239.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,318 | €57,709 | +€13,391 | +30.2% |
| Other operating charges | 640/8 | €786 | €882 | +€96 | +12.3% |
| Gross operating margin | 9900 | €153,708 | €307,271 | +€153,563 | +99.9% |
| Operating profit (loss) | 9901 | €79,661 | €150,547 | +€70,886 | +89.0% |
| Financial income | 75/76B | €0 | €1,539 | +€1,539 | +3847650.0% |
| Recurring financial income | 75 | €0 | €1,539 | +€1,539 | +3847650.0% |
| Financial charges | 65/66B | €4,840 | €12,581 | +€7,741 | +159.9% |
| Recurring financial charges | 65 | €4,840 | €12,581 | +€7,741 | +159.9% |
| Profit (loss) for the period before taxes | 9903 | €74,820 | €139,504 | +€64,684 | +86.5% |
| Income taxes | 67/77 | €14,919 | €30,052 | +€15,133 | +101.4% |
| Profit (loss) for the period | 9904 | €59,902 | €109,453 | +€49,551 | +82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,902 | €109,453 | +€49,551 | +82.7% |
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 30 September 2026 via checked.be.