KlimOP-coaching: 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.
KlimOP-coaching
Largest movements
- Receivables within one year +€699
up €699 (+114.6%), from €610 to €1,309
of which Trade receivables: +€698
- Cash -€374
down €374 (-55.9%), from €668 to €295
mainly Receivables within one year (-€699) and Investment in fixed assets (net) (-€679)
- Tangible fixed assets +€224
up €224 (+19.5%), from €1,151 to €1,375
of which Land and buildings: +€632
- Deferred charges and accrued income +€94
new in 2025: €94
- Trade debts +€825
up €825 (+370.3%), from €223 to €1,048
- Profit (loss) carried forward -€625
down €625 (-58.8%), from -€1,063 to -€1,688
- Other debts +€283
up €283 (+32.6%), from €867 to €1,150
- Tax, wage and social debts +€161
up €161 (+40.0%), from €402 to €563
- Gross operating margin +€1,061
up €1,061, from -€26 to €1,035
- Depreciation +€384
up €384 (+537.0%), from €71 to €455
- Other operating charges +€139
up €139 (+18.3%), from €758 to €897
- Taxes +€66
up €66 (+50.4%), from €130 to €196
- Financial charges +€34
up €34 (+44.5%), from €77 to €111
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 | €2,429 | €3,073 | +€644 | +26.5% |
| Fixed assets | 21/28 | €1,151 | €1,375 | +€224 | +19.5% |
| Tangible fixed assets | 22/27 | €1,151 | €1,375 | +€224 | +19.5% |
| Land and buildings | 22 | - | €632 | +€632 | |
| Plant, machinery and equipment | 23 | €1,151 | €743 | -€407 | -35.4% |
| Current assets | 29/58 | €1,279 | €1,698 | +€420 | +32.8% |
| Amounts receivable within one year | 40/41 | €610 | €1,309 | +€699 | +114.6% |
| Trade receivables | 40 | €607 | €1,305 | +€698 | +115.1% |
| Other amounts receivable | 41 | €4 | €5 | +€1 | +21.4% |
| Cash at bank and in hand | 54/58 | €668 | €295 | -€374 | -55.9% |
| Deferred charges and accrued income | 490/1 | - | €94 | +€94 | |
| Total equity and liabilities | 10/49 | €2,429 | €3,073 | +€644 | +26.5% |
| Equity | 10/15 | €937 | €312 | -€625 | -66.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,063 | -€1,688 | -€625 | -58.8% |
| Amounts payable | 17/49 | €1,492 | €2,761 | +€1,269 | +85.0% |
| Amounts payable within one year | 42/48 | €1,492 | €2,761 | +€1,269 | +85.0% |
| Trade debts | 44 | €223 | €1,048 | +€825 | +370.3% |
| Suppliers | 440/4 | €223 | €1,048 | +€825 | +370.3% |
| Taxes, remuneration and social security | 45 | €402 | €563 | +€161 | +40.0% |
| Taxes | 450/3 | €402 | €563 | +€161 | +40.0% |
| Other amounts payable | 47/48 | €867 | €1,150 | +€283 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €455 | +€384 | +537.0% |
| Other operating charges | 640/8 | €758 | €897 | +€139 | +18.3% |
| Gross operating margin | 9900 | -€26 | €1,035 | +€1,061 | |
| Operating profit (loss) | 9901 | -€856 | -€318 | +€538 | +62.9% |
| Financial charges | 65/66B | €77 | €111 | +€34 | +44.5% |
| Recurring financial charges | 65 | €77 | €111 | +€34 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | -€933 | -€429 | +€504 | +54.0% |
| Income taxes | 67/77 | €130 | €196 | +€66 | +50.4% |
| Profit (loss) for the period | 9904 | -€1,063 | -€625 | +€438 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,063 | -€625 | +€438 | +41.2% |
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 8 October 2026 via checked.be.