KLIMZAAL BALANCE: 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.
KLIMZAAL BALANCE
Largest movements
- Tangible fixed assets -€22,918
down €22,918 (-16.0%), from €142,975 to €120,058
of which Other tangible fixed assets: -€24,588
- Receivables within one year +€11,635
up €11,635 (+398%), from €2,926 to €14,561
of which Trade receivables: +€6,091
- Cash +€8,793
up €8,793 (+110%), from €8,012 to €16,805
mainly Depreciation (+€35,858) and Debts after one year (+€10,882)
- Intangible fixed assets +€2,365
new in 2025: €2,365
- Deferred charges and accrued income +€2,138
up €2,138 (+61.9%), from €3,452 to €5,590
- Profit (loss) carried forward -€13,351
down €13,351, from €6,625 to -€6,726
- Debts after one year +€10,882
up €10,882 (+11.3%), from €96,293 to €107,176
- Trade debts +€2,091
up €2,091 (+33.5%), from €6,245 to €8,336
- Staff costs +€46,568
up €46,568 (+85.5%), from €54,436 to €101,005
- Gross operating margin +€7,478
up €7,478 (+5.8%), from €128,845 to €136,323
- Depreciation +€5,709
up €5,709 (+18.9%), from €30,150 to €35,858
- Taxes -€2,100
down €2,100 (-90.9%), from €2,309 to €209
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 | €171,931 | €172,171 | +€240 | +0.1% |
| Fixed assets | 21/28 | €142,975 | €122,422 | -€20,553 | -14.4% |
| Intangible fixed assets | 21 | - | €2,365 | +€2,365 | |
| Tangible fixed assets | 22/27 | €142,975 | €120,058 | -€22,918 | -16.0% |
| Plant, machinery and equipment | 23 | €35,057 | €39,940 | +€4,883 | +13.9% |
| Furniture and vehicles | 24 | €6,736 | €3,523 | -€3,213 | -47.7% |
| Other tangible fixed assets | 26 | €101,183 | €76,595 | -€24,588 | -24.3% |
| Current assets | 29/58 | €28,956 | €49,749 | +€20,792 | +71.8% |
| Stocks and contracts in progress | 3 | €14,566 | €12,793 | -€1,773 | -12.2% |
| Stocks | 30/36 | €14,566 | €12,793 | -€1,773 | -12.2% |
| Amounts receivable within one year | 40/41 | €2,926 | €14,561 | +€11,635 | +398% |
| Trade receivables | 40 | €2,764 | €8,854 | +€6,091 | +220% |
| Other amounts receivable | 41 | €162 | €5,707 | +€5,545 | +3,421% |
| Cash at bank and in hand | 54/58 | €8,012 | €16,805 | +€8,793 | +110% |
| Deferred charges and accrued income | 490/1 | €3,452 | €5,590 | +€2,138 | +61.9% |
| Total equity and liabilities | 10/49 | €171,931 | €172,171 | +€240 | +0.1% |
| Equity | 10/15 | €17,625 | €4,274 | -€13,351 | -75.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,625 | -€6,726 | -€13,351 | |
| Amounts payable | 17/49 | €154,307 | €167,897 | +€13,591 | +8.8% |
| Amounts payable after more than one year | 17 | €96,293 | €107,176 | +€10,882 | +11.3% |
| Financial debts | 170/4 | €96,293 | €107,176 | +€10,882 | +11.3% |
| Amounts payable within one year | 42/48 | €58,013 | €60,722 | +€2,708 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €41,768 | €41,862 | +€94 | +0.2% |
| Trade debts | 44 | €6,245 | €8,336 | +€2,091 | +33.5% |
| Suppliers | 440/4 | €6,245 | €8,336 | +€2,091 | +33.5% |
| Taxes, remuneration and social security | 45 | €10,000 | €10,524 | +€523 | +5.2% |
| Taxes | 450/3 | €9,331 | €4,299 | -€5,032 | -53.9% |
| Remuneration and social security | 454/9 | €670 | €6,225 | +€5,555 | +829% |
| Remuneration, social security and pensions | 62 | €54,436 | €101,005 | +€46,568 | +85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,150 | €35,858 | +€5,709 | +18.9% |
| Other operating charges | 640/8 | €4,185 | €4,519 | +€333 | +8.0% |
| Gross operating margin | 9900 | €128,845 | €136,323 | +€7,478 | +5.8% |
| Operating profit (loss) | 9901 | €40,073 | -€5,059 | -€45,132 | |
| Financial income | 75/76B | - | €103 | +€103 | |
| Recurring financial income | 75 | - | €103 | +€103 | |
| Financial charges | 65/66B | €7,072 | €8,186 | +€1,115 | +15.8% |
| Recurring financial charges | 65 | €7,072 | €8,186 | +€1,115 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €33,002 | -€13,142 | -€46,144 | |
| Income taxes | 67/77 | €2,309 | €209 | -€2,100 | -90.9% |
| Profit (loss) for the period | 9904 | €30,693 | -€13,351 | -€44,044 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,693 | -€13,351 | -€44,044 |
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 20 October 2026 via checked.be.