MK KLIMA: what changed
MK KLIMA
Largest movements
- Stocks and contracts +€93,094
up €93,094 (+99.8%), from €93,312 to €186,406
- Receivables within one year +€53,812
up €53,812 (+12.7%), from €424,774 to €478,586
of which Trade receivables: +€36,408
- Tangible fixed assets +€53,290
up €53,290 (+18.9%), from €282,248 to €335,539
of which Furniture and vehicles: +€67,104
- Cash -€19,423
down €19,423 (-12.7%), from €153,081 to €133,659
mainly Investment in fixed assets (net) (-€145,460) and Stocks and contracts (-€93,094)
- Reserves +€110,975
up €110,975 (+33.0%), from €336,463 to €447,438
- Trade debts +€75,520
up €75,520 (+63.0%), from €119,928 to €195,448
- Tax, wage and social debts -€48,975
down €48,975 (-46.3%), from €105,847 to €56,872
of which Taxes: -€25,793
- Other debts +€14,218
up €14,218 (+57.3%), from €24,807 to €39,025
- Debts after one year +€11,546
up €11,546 (+4.3%), from €268,535 to €280,081
of which Financial debts: +€11,546
- Gross operating margin +€124,273
up €124,273 (+10.9%), from €1.1m to €1.3m
- Staff costs +€81,132
up €81,132 (+9.3%), from €876,328 to €957,460
- Depreciation +€12,936
up €12,936 (+16.3%), from €79,234 to €92,170
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €954,484 | €1,135,258 | +€180,774 | +18.9% |
| Fixed assets | 21/28 | €283,317 | €336,607 | +€53,290 | +18.8% |
| Tangible fixed assets | 22/27 | €282,248 | €335,539 | +€53,290 | +18.9% |
| Land and buildings | 22 | €46,065 | €37,707 | -€8,358 | -18.1% |
| Plant, machinery and equipment | 23 | €10,974 | €5,518 | -€5,456 | -49.7% |
| Furniture and vehicles | 24 | €225,210 | €292,313 | +€67,104 | +29.8% |
| Financial fixed assets | 28 | €1,069 | €1,069 | = | 0.0% |
| Current assets | 29/58 | €671,167 | €798,651 | +€127,483 | +19.0% |
| Stocks and contracts in progress | 3 | €93,312 | €186,406 | +€93,094 | +99.8% |
| Stocks | 30/36 | €93,312 | €186,406 | +€93,094 | +99.8% |
| Amounts receivable within one year | 40/41 | €424,774 | €478,586 | +€53,812 | +12.7% |
| Trade receivables | 40 | €395,231 | €431,640 | +€36,408 | +9.2% |
| Other amounts receivable | 41 | €29,542 | €46,946 | +€17,404 | +58.9% |
| Cash at bank and in hand | 54/58 | €153,081 | €133,659 | -€19,423 | -12.7% |
| Total equity and liabilities | 10/49 | €954,484 | €1,135,258 | +€180,774 | +18.9% |
| Equity | 10/15 | €359,239 | €470,475 | +€111,237 | +31.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €336,463 | €447,438 | +€110,975 | +33.0% |
| Distributable reserves | 133 | €336,463 | €447,438 | +€110,975 | +33.0% |
| Profit (loss) carried forward | 14 | €4,175 | €4,437 | +€262 | +6.3% |
| Amounts payable | 17/49 | €595,246 | €664,782 | +€69,537 | +11.7% |
| Amounts payable after more than one year | 17 | €268,535 | €280,081 | +€11,546 | +4.3% |
| Financial debts | 170/4 | €168,535 | €180,081 | +€11,546 | +6.9% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €317,711 | €369,318 | +€51,607 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €67,129 | €77,972 | +€10,843 | +16.2% |
| Trade debts | 44 | €119,928 | €195,448 | +€75,520 | +63.0% |
| Suppliers | 440/4 | €119,928 | €195,448 | +€75,520 | +63.0% |
| Taxes, remuneration and social security | 45 | €105,847 | €56,872 | -€48,975 | -46.3% |
| Taxes | 450/3 | €40,101 | €14,309 | -€25,793 | -64.3% |
| Remuneration and social security | 454/9 | €65,746 | €42,564 | -€23,182 | -35.3% |
| Other amounts payable | 47/48 | €24,807 | €39,025 | +€14,218 | +57.3% |
| Accrued charges and deferred income | 492/3 | €9,000 | €15,384 | +€6,384 | +70.9% |
| Non-recurring operating income | 76A | €17,077 | €7,879 | -€9,198 | -53.9% |
| Remuneration, social security and pensions | 62 | €876,328 | €957,460 | +€81,132 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,234 | €92,170 | +€12,936 | +16.3% |
| Other operating charges | 640/8 | €5,323 | €5,207 | -€116 | -2.2% |
| Gross operating margin | 9900 | €1,143,634 | €1,267,907 | +€124,273 | +10.9% |
| Operating profit (loss) | 9901 | €182,748 | €213,070 | +€30,322 | +16.6% |
| Financial income | 75/76B | €15,176 | €23,760 | +€8,585 | +56.6% |
| Recurring financial income | 75 | €15,176 | €23,760 | +€8,585 | +56.6% |
| Financial charges | 65/66B | €21,267 | €22,260 | +€993 | +4.7% |
| Recurring financial charges | 65 | €21,267 | €22,260 | +€993 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €176,657 | €214,571 | +€37,913 | +21.5% |
| Income taxes | 67/77 | €53,285 | €64,309 | +€11,023 | +20.7% |
| Profit (loss) for the period | 9904 | €123,372 | €150,262 | +€26,890 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €123,372 | €150,262 | +€26,890 | +21.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.