Klimunck: 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.
Klimunck
Largest movements
- Cash +€73,065
up €73,065 (+167.9%), from €43,512 to €116,576
mainly Net result for the year (+€87,734) and Debts after one year (+€41,670)
- Tangible fixed assets +€67,060
up €67,060 (+840.3%), from €7,981 to €75,041
of which Leasing and similar rights: +€68,857
- Reserves +€87,734
up €87,734 (+161.0%), from €54,506 to €142,241
- Debts after one year +€41,670
new in 2025: €41,670
- Current portion of long-term debt +€18,935
new in 2025: €18,935
- Tax, wage and social debts -€7,704
down €7,704 (-53.9%), from €14,287 to €6,583
- Gross operating margin +€75,123
up €75,123 (+108.6%), from €69,146 to €144,269
- Depreciation +€20,617
up €20,617 (+6108.1%), from €338 to €20,954
- Taxes +€12,296
up €12,296 (+86.1%), from €14,287 to €26,583
- Other operating charges +€6,067
new in 2025: €6,067
- Financial charges +€2,916
up €2,916 (+20083.3%), from €15 to €2,931
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 | €72,171 | €211,946 | +€139,775 | +193.7% |
| Fixed assets | 21/28 | €7,981 | €75,041 | +€67,060 | +840.3% |
| Tangible fixed assets | 22/27 | €7,981 | €75,041 | +€67,060 | +840.3% |
| Furniture and vehicles | 24 | €7,981 | €6,184 | -€1,797 | -22.5% |
| Leasing and similar rights | 25 | - | €68,857 | +€68,857 | |
| Current assets | 29/58 | €64,190 | €136,904 | +€72,715 | +113.3% |
| Amounts receivable within one year | 40/41 | €20,519 | €19,817 | -€702 | -3.4% |
| Trade receivables | 40 | €20,519 | €19,817 | -€702 | -3.4% |
| Cash at bank and in hand | 54/58 | €43,512 | €116,576 | +€73,065 | +167.9% |
| Deferred charges and accrued income | 490/1 | €160 | €511 | +€351 | +219.9% |
| Total equity and liabilities | 10/49 | €72,171 | €211,946 | +€139,775 | +193.7% |
| Equity | 10/15 | €54,606 | €142,341 | +€87,734 | +160.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €54,506 | €142,241 | +€87,734 | +161.0% |
| Distributable reserves | 133 | €54,506 | €142,241 | +€87,734 | +161.0% |
| Amounts payable | 17/49 | €17,564 | €69,605 | +€52,041 | +296.3% |
| Amounts payable after more than one year | 17 | - | €41,670 | +€41,670 | |
| Financial debts | 170/4 | - | €41,670 | +€41,670 | |
| Amounts payable within one year | 42/48 | €17,164 | €27,935 | +€10,771 | +62.8% |
| Current portion of amounts payable after more than one year | 42 | - | €18,935 | +€18,935 | |
| Trade debts | 44 | €1,626 | €1,853 | +€227 | +14.0% |
| Suppliers | 440/4 | €1,626 | €1,853 | +€227 | +14.0% |
| Taxes, remuneration and social security | 45 | €14,287 | €6,583 | -€7,704 | -53.9% |
| Taxes | 450/3 | €14,287 | €6,583 | -€7,704 | -53.9% |
| Other amounts payable | 47/48 | €1,251 | €563 | -€688 | -55.0% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338 | €20,954 | +€20,617 | +6108.1% |
| Other operating charges | 640/8 | - | €6,067 | +€6,067 | |
| Gross operating margin | 9900 | €69,146 | €144,269 | +€75,123 | +108.6% |
| Operating profit (loss) | 9901 | €68,808 | €117,248 | +€48,440 | +70.4% |
| Financial charges | 65/66B | €15 | €2,931 | +€2,916 | +20083.3% |
| Recurring financial charges | 65 | €15 | €2,931 | +€2,916 | +20083.3% |
| Profit (loss) for the period before taxes | 9903 | €68,793 | €114,317 | +€45,524 | +66.2% |
| Income taxes | 67/77 | €14,287 | €26,583 | +€12,296 | +86.1% |
| Profit (loss) for the period | 9904 | €54,506 | €87,734 | +€33,228 | +61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,506 | €87,734 | +€33,228 | +61.0% |
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 7 October 2026 via checked.be.