KLIMMAX: 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.
KLIMMAX
Largest movements
- Cash -€11,798
down €11,798 (-92.9%), from €12,698 to €900
mainly Other debts (-€26,013) and Trade debts (-€974)
- Tangible fixed assets -€3,101
down €3,101 (-32.5%), from €9,540 to €6,439
of which Furniture and vehicles: -€3,043
- Other debts -€26,013
down €26,013 (-41.8%), from €62,279 to €36,266
- Profit (loss) carried forward +€11,935
up €11,935 (+18.9%), from -€63,249 to -€51,314
- Trade debts -€974
down €974 (-28.7%), from €3,393 to €2,419
- Gross operating margin +€8,589
up €8,589 (+124%), from €6,917 to €15,505
- Financial charges -€180
down €180 (-74.7%), from €241 to €61
- Taxes +€174
new in 2024: €174
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,883 | €8,005 | -€14,878 | -65.0% |
| Fixed assets | 21/28 | €9,540 | €6,439 | -€3,101 | -32.5% |
| Tangible fixed assets | 22/27 | €9,540 | €6,439 | -€3,101 | -32.5% |
| Land and buildings | 22 | €1,678 | €1,621 | -€57 | -3.4% |
| Furniture and vehicles | 24 | €7,862 | €4,818 | -€3,043 | -38.7% |
| Current assets | 29/58 | €13,343 | €1,566 | -€11,777 | -88.3% |
| Cash at bank and in hand | 54/58 | €12,698 | €900 | -€11,798 | -92.9% |
| Deferred charges and accrued income | 490/1 | €646 | €667 | +€21 | +3.2% |
| Total equity and liabilities | 10/49 | €22,883 | €8,005 | -€14,878 | -65.0% |
| Equity | 10/15 | -€42,789 | -€30,854 | +€11,935 | +27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,249 | -€51,314 | +€11,935 | +18.9% |
| Amounts payable | 17/49 | €65,672 | €38,859 | -€26,813 | -40.8% |
| Amounts payable within one year | 42/48 | €65,672 | €38,859 | -€26,813 | -40.8% |
| Trade debts | 44 | €3,393 | €2,419 | -€974 | -28.7% |
| Suppliers | 440/4 | €3,393 | €2,419 | -€974 | -28.7% |
| Taxes, remuneration and social security | 45 | - | €174 | +€174 | |
| Taxes | 450/3 | - | €174 | +€174 | |
| Other amounts payable | 47/48 | €62,279 | €36,266 | -€26,013 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,101 | €3,101 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €235 | -€150 | -39.0% |
| Gross operating margin | 9900 | €6,917 | €15,505 | +€8,589 | +124% |
| Operating profit (loss) | 9901 | €3,431 | €12,170 | +€8,739 | +255% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €241 | €61 | -€180 | -74.7% |
| Recurring financial charges | 65 | €241 | €61 | -€180 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | €3,191 | €12,109 | +€8,919 | +280% |
| Income taxes | 67/77 | - | €174 | +€174 | |
| Profit (loss) for the period | 9904 | €3,191 | €11,935 | +€8,744 | +274% |
| Profit (loss) for the period to be appropriated | 9905 | €3,191 | €11,935 | +€8,744 | +274% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.