NEOCLIM: 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.
NEOCLIM
Largest movements
- Stocks and contracts -€68,643
down €68,643 (-21.6%), from €318,203 to €249,560
- Cash +€13,714
up €13,714 (+8842.1%), from €155 to €13,869
mainly Stocks and contracts (+€68,643) and Net result for the year (+€17,824)
- Other debts -€76,934
down €76,934 (-12.2%), from €628,700 to €551,766
- Profit (loss) carried forward +€17,824
up €17,824 (+4.7%), from -€375,401 to -€357,577
- Tax, wage and social debts +€4,555
up €4,555 (+214.7%), from €2,121 to €6,676
- Provisions +€200,000
up €200,000, from -€200,000 to €0
- Financial charges -€151,670
down €151,670 (-79.3%), from €191,146 to €39,476
- Financial income -€110,965
down €110,965 (-100.0%), from €110,965 to €0
- Gross operating margin -€23,568
down €23,568 (-26.5%), from €88,817 to €65,250
- Taxes +€4,555
up €4,555 (+214.7%), from €2,121 to €6,676
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 | €318,937 | €264,513 | -€54,424 | -17.1% |
| Current assets | 29/58 | €318,937 | €264,513 | -€54,424 | -17.1% |
| Stocks and contracts in progress | 3 | €318,203 | €249,560 | -€68,643 | -21.6% |
| Stocks | 30/36 | €318,203 | €249,560 | -€68,643 | -21.6% |
| Amounts receivable within one year | 40/41 | €359 | €359 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €359 | €359 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €155 | €13,869 | +€13,714 | +8842.1% |
| Deferred charges and accrued income | 490/1 | €220 | €725 | +€506 | +229.9% |
| Total equity and liabilities | 10/49 | €318,937 | €264,513 | -€54,424 | -17.1% |
| Equity | 10/15 | -€312,901 | -€295,077 | +€17,824 | +5.7% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€375,401 | -€357,577 | +€17,824 | +4.7% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €631,838 | €559,590 | -€72,248 | -11.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €631,357 | €559,590 | -€71,767 | -11.4% |
| Financial debts | 43 | €536 | €0 | -€536 | -100.0% |
| Credit institutions | 430/8 | €536 | €0 | -€536 | -100.0% |
| Trade debts | 44 | €0 | €1,148 | +€1,148 | |
| Suppliers | 440/4 | €0 | €1,148 | +€1,148 | |
| Taxes, remuneration and social security | 45 | €2,121 | €6,676 | +€4,555 | +214.7% |
| Taxes | 450/3 | €2,121 | €6,676 | +€4,555 | +214.7% |
| Other amounts payable | 47/48 | €628,700 | €551,766 | -€76,934 | -12.2% |
| Accrued charges and deferred income | 492/3 | €481 | €0 | -€481 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,180 | €0 | +€1,180 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€200,000 | €0 | +€200,000 | |
| Other operating charges | 640/8 | €1,868 | €1,273 | -€594 | -31.8% |
| Gross operating margin | 9900 | €88,817 | €65,250 | -€23,568 | -26.5% |
| Operating profit (loss) | 9901 | €288,130 | €63,976 | -€224,154 | -77.8% |
| Financial income | 75/76B | €110,965 | €0 | -€110,965 | -100.0% |
| Recurring financial income | 75 | €110,965 | €0 | -€110,965 | -100.0% |
| Financial charges | 65/66B | €191,146 | €39,476 | -€151,670 | -79.3% |
| Recurring financial charges | 65 | €191,146 | €39,476 | -€151,670 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | €207,949 | €24,500 | -€183,449 | -88.2% |
| Income taxes | 67/77 | €2,121 | €6,676 | +€4,555 | +214.7% |
| Profit (loss) for the period | 9904 | €205,828 | €17,824 | -€188,004 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €205,828 | €17,824 | -€188,004 | -91.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.