Klimkaffee: 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.
Klimkaffee
Largest movements
- Tangible fixed assets -€141,508
down €141,508 (-15.4%), from €916,052 to €774,544
of which Other tangible fixed assets: -€94,621
- Receivables within one year -€95,652
down €95,652 (-11.4%), from €839,861 to €744,209
of which Trade receivables: -€130,317
- Debts after one year -€127,735
down €127,735 (-18.6%), from €687,868 to €560,133
- Other debts -€117,176
down €117,176 (-24.6%), from €476,496 to €359,320
- Trade debts -€71,854
down €71,854 (-38.9%), from €184,510 to €112,657
- Current portion of long-term debt +€45,687
up €45,687 (+38.9%), from €117,315 to €163,002
- Tax, wage and social debts +€26,708
up €26,708 (+55.0%), from €48,543 to €75,251
of which Remuneration and social security: +€26,638
- Staff costs +€159,906
up €159,906 (+68.7%), from €232,927 to €392,833
- Other operating charges -€26,646
down €26,646 (-64.9%), from €41,082 to €14,436
- Gross operating margin +€24,354
up €24,354 (+4.3%), from €569,758 to €594,112
- Financial income +€9,338
up €9,338 (+56.1%), from €16,632 to €25,970
- Taxes +€8,528
up €8,528 (+262.9%), from €3,244 to €11,772
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 | €1,847,677 | €1,615,800 | -€231,877 | -12.5% |
| Fixed assets | 21/28 | €919,698 | €778,035 | -€141,662 | -15.4% |
| Intangible fixed assets | 21 | €1,145 | €816 | -€329 | -28.7% |
| Tangible fixed assets | 22/27 | €916,052 | €774,544 | -€141,508 | -15.4% |
| Plant, machinery and equipment | 23 | €139,855 | €101,498 | -€38,357 | -27.4% |
| Furniture and vehicles | 24 | €9,672 | €8,641 | -€1,031 | -10.7% |
| Leasing and similar rights | 25 | €59,995 | €52,496 | -€7,499 | -12.5% |
| Other tangible fixed assets | 26 | €706,530 | €611,909 | -€94,621 | -13.4% |
| Financial fixed assets | 28 | €2,500 | €2,675 | +€175 | +7.0% |
| Current assets | 29/58 | €927,979 | €837,765 | -€90,215 | -9.7% |
| Stocks and contracts in progress | 3 | €22,764 | €38,081 | +€15,317 | +67.3% |
| Stocks | 30/36 | €22,764 | €38,081 | +€15,317 | +67.3% |
| Amounts receivable within one year | 40/41 | €839,861 | €744,209 | -€95,652 | -11.4% |
| Trade receivables | 40 | €424,432 | €294,115 | -€130,317 | -30.7% |
| Other amounts receivable | 41 | €415,429 | €450,094 | +€34,666 | +8.3% |
| Cash at bank and in hand | 54/58 | €58,255 | €42,862 | -€15,393 | -26.4% |
| Deferred charges and accrued income | 490/1 | €7,100 | €12,613 | +€5,513 | +77.6% |
| Total equity and liabilities | 10/49 | €1,847,677 | €1,615,800 | -€231,877 | -12.5% |
| Equity | 10/15 | €332,517 | €345,437 | +€12,920 | +3.9% |
| Contributions | 10/11 | €16,291 | €16,291 | = | 0.0% |
| Reserves | 13 | €125,176 | €138,096 | +€12,920 | +10.3% |
| 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 | €123,316 | €136,236 | +€12,920 | +10.5% |
| Profit (loss) carried forward | 14 | €191,050 | €191,050 | = | 0.0% |
| Amounts payable | 17/49 | €1,515,160 | €1,270,363 | -€244,797 | -16.2% |
| Amounts payable after more than one year | 17 | €687,868 | €560,133 | -€127,735 | -18.6% |
| Financial debts | 170/4 | €687,868 | €560,133 | -€127,735 | -18.6% |
| Amounts payable within one year | 42/48 | €826,864 | €710,230 | -€116,634 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €117,315 | €163,002 | +€45,687 | +38.9% |
| Trade debts | 44 | €184,510 | €112,657 | -€71,854 | -38.9% |
| Suppliers | 440/4 | €184,510 | €112,657 | -€71,854 | -38.9% |
| Taxes, remuneration and social security | 45 | €48,543 | €75,251 | +€26,708 | +55.0% |
| Taxes | 450/3 | €32,861 | €32,932 | +€71 | +0.2% |
| Remuneration and social security | 454/9 | €15,682 | €42,319 | +€26,638 | +169.9% |
| Other amounts payable | 47/48 | €476,496 | €359,320 | -€117,176 | -24.6% |
| Accrued charges and deferred income | 492/3 | €428 | - | -€428 | |
| Non-recurring operating income | 76A | €6,722 | - | -€6,722 | |
| Remuneration, social security and pensions | 62 | €232,927 | €392,833 | +€159,906 | +68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,022 | €157,154 | -€7,868 | -4.8% |
| Other operating charges | 640/8 | €41,082 | €14,436 | -€26,646 | -64.9% |
| Gross operating margin | 9900 | €569,758 | €594,112 | +€24,354 | +4.3% |
| Operating profit (loss) | 9901 | €130,727 | €29,690 | -€101,037 | -77.3% |
| Financial income | 75/76B | €16,632 | €25,970 | +€9,338 | +56.1% |
| Recurring financial income | 75 | €16,632 | €25,970 | +€9,338 | +56.1% |
| Financial charges | 65/66B | €23,386 | €30,968 | +€7,581 | +32.4% |
| Recurring financial charges | 65 | €23,386 | €30,968 | +€7,581 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €123,973 | €24,692 | -€99,281 | -80.1% |
| Income taxes | 67/77 | €3,244 | €11,772 | +€8,528 | +262.9% |
| Profit (loss) for the period | 9904 | €120,730 | €12,920 | -€107,809 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €120,730 | €12,920 | -€107,809 | -89.3% |
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 5 October 2026 via checked.be.