KLIMMOP: 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.
KLIMMOP
Largest movements
- Tangible fixed assets -€392,757
down €392,757 (-5.3%), from €7.5m to €7.1m
of which Land and buildings: -€395,561
- Deferred charges and accrued income +€95,261
up €95,261 (+1,530%), from €6,228 to €101,489
- Cash +€79,136
up €79,136 (+132%), from €60,130 to €139,267
mainly Depreciation (+€229,977) and Investment in fixed assets (net) (+€162,780)
- Debts after one year -€262,506
down €262,506 (-4.6%), from €5.7m to €5.4m
of which Other amounts payable: -€180,518
- Trade debts -€118,835
down €118,835 (-99.2%), from €119,791 to €957
- Other debts -€87,042
down €87,042 (-8.1%), from €1.1m to €982,212
- Profit (loss) carried forward +€83,844
up €83,844 (+24.4%), from €343,668 to €427,513
- Gross operating margin +€271,508
up €271,508 (+62.9%), from €431,954 to €703,462
- Financial charges +€108,252
up €108,252 (+81.2%), from €133,344 to €241,595
- Depreciation +€54,009
up €54,009 (+30.7%), from €175,969 to €229,977
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.
Derived cash bridge
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 | €7,565,006 | €7,325,421 | -€239,585 | -3.2% |
| Fixed assets | 21/28 | €7,474,397 | €7,081,640 | -€392,757 | -5.3% |
| Tangible fixed assets | 22/27 | €7,474,397 | €7,081,640 | -€392,757 | -5.3% |
| Land and buildings | 22 | €7,472,717 | €7,077,156 | -€395,561 | -5.3% |
| Plant, machinery and equipment | 23 | €1,680 | €4,484 | +€2,804 | +167% |
| Current assets | 29/58 | €90,609 | €243,781 | +€153,172 | +169% |
| Amounts receivable within one year | 40/41 | €24,250 | €3,026 | -€21,225 | -87.5% |
| Trade receivables | 40 | €6,275 | €2,921 | -€3,354 | -53.5% |
| Other amounts receivable | 41 | €17,975 | €104 | -€17,871 | -99.4% |
| Cash at bank and in hand | 54/58 | €60,130 | €139,267 | +€79,136 | +132% |
| Deferred charges and accrued income | 490/1 | €6,228 | €101,489 | +€95,261 | +1,530% |
| Total equity and liabilities | 10/49 | €7,565,006 | €7,325,421 | -€239,585 | -3.2% |
| Equity | 10/15 | €362,268 | €508,049 | +€145,780 | +40.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €61,936 | +€61,936 | |
| Tax-exempt reserves | 132 | - | €61,936 | +€61,936 | |
| Profit (loss) carried forward | 14 | €343,668 | €427,513 | +€83,844 | +24.4% |
| Provisions and deferred taxes | 16 | - | €31,906 | +€31,906 | |
| Deferred taxes | 168 | - | €31,906 | +€31,906 | |
| Amounts payable | 17/49 | €7,202,737 | €6,785,466 | -€417,271 | -5.8% |
| Amounts payable after more than one year | 17 | €5,685,497 | €5,422,992 | -€262,506 | -4.6% |
| Financial debts | 170/4 | €5,504,979 | €5,422,992 | -€81,988 | -1.5% |
| Other amounts payable | 178/9 | €180,518 | - | -€180,518 | |
| Amounts payable within one year | 42/48 | €1,507,574 | €1,313,787 | -€193,787 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €224,905 | €262,695 | +€37,790 | +16.8% |
| Financial debts | 43 | €47,151 | €26,471 | -€20,680 | -43.9% |
| Credit institutions | 430/8 | €40 | €38 | -€1 | -3.8% |
| Other loans | 439 | €47,111 | €26,433 | -€20,678 | -43.9% |
| Trade debts | 44 | €119,791 | €957 | -€118,835 | -99.2% |
| Suppliers | 440/4 | €119,791 | €957 | -€118,835 | -99.2% |
| Taxes, remuneration and social security | 45 | €46,473 | €41,452 | -€5,021 | -10.8% |
| Taxes | 450/3 | €46,473 | €41,452 | -€5,021 | -10.8% |
| Other amounts payable | 47/48 | €1,069,254 | €982,212 | -€87,042 | -8.1% |
| Accrued charges and deferred income | 492/3 | €9,666 | €48,688 | +€39,021 | +404% |
| Non-recurring operating income | 76A | - | €97,387 | +€97,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,969 | €229,977 | +€54,009 | +30.7% |
| Other operating charges | 640/8 | €18,113 | €23,630 | +€5,518 | +30.5% |
| Gross operating margin | 9900 | €431,954 | €703,462 | +€271,508 | +62.9% |
| Operating profit (loss) | 9901 | €237,873 | €449,855 | +€211,982 | +89.1% |
| Financial income | 75/76B | €1 | €28 | +€27 | +2,936% |
| Recurring financial income | 75 | €1 | €28 | +€27 | +2,936% |
| Financial charges | 65/66B | €133,344 | €241,595 | +€108,252 | +81.2% |
| Recurring financial charges | 65 | €133,344 | €241,595 | +€108,252 | +81.2% |
| Profit (loss) for the period before taxes | 9903 | €104,530 | €208,287 | +€103,757 | +99.3% |
| Transfer to deferred taxes | 680 | - | €31,906 | +€31,906 | |
| Income taxes | 67/77 | €27,660 | €30,600 | +€2,940 | +10.6% |
| Profit (loss) for the period | 9904 | €76,870 | €145,780 | +€68,910 | +89.6% |
| Transfer to tax-exempt reserves | 689 | - | €61,936 | +€61,936 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,870 | €83,844 | +€6,974 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.