SUNTRONICS CLIMA: 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.
SUNTRONICS CLIMA
Largest movements
- Current investments +€350,000
up €350,000 (+58.3%), from €600,000 to €950,000
- Cash +€164,647
up €164,647 (+74.5%), from €220,925 to €385,572
mainly Other debts (+€311,144) and Net result for the year (+€304,946)
- Tangible fixed assets -€111,732
down €111,732 (-23.8%), from €469,705 to €357,973
of which Furniture and vehicles: -€87,604
- Other debts +€311,144
up €311,144 (+622.3%), from €50,000 to €361,144
- Advances received +€120,650
up €120,650 (+29.3%), from €411,344 to €531,994
- Trade debts +€92,586
up €92,586 (+526.7%), from €17,579 to €110,166
- Tax, wage and social debts -€71,947
down €71,947 (-44.3%), from €162,336 to €90,389
of which Remuneration and social security: -€36,866
- Debts after one year -€67,592
down €67,592 (-26.4%), from €256,066 to €188,475
- Staff costs -€173,540
down €173,540 (-12.3%), from €1.4m to €1.2m
- Gross operating margin +€88,757
up €88,757 (+5.5%), from €1.6m to €1.7m
- Financial income -€17,010
down €17,010 (-53.2%), from €31,959 to €14,948
of which Non-recurring financial income: -€16,971
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 | €1,550,217 | €1,966,574 | +€416,357 | +26.9% |
| Fixed assets | 21/28 | €470,323 | €358,413 | -€111,910 | -23.8% |
| Intangible fixed assets | 21 | €618 | €440 | -€178 | -28.8% |
| Tangible fixed assets | 22/27 | €469,705 | €357,973 | -€111,732 | -23.8% |
| Plant, machinery and equipment | 23 | €29,091 | €26,261 | -€2,830 | -9.7% |
| Furniture and vehicles | 24 | €252,482 | €164,878 | -€87,604 | -34.7% |
| Leasing and similar rights | 25 | €188,131 | €166,834 | -€21,297 | -11.3% |
| Current assets | 29/58 | €1,079,894 | €1,608,161 | +€528,267 | +48.9% |
| Stocks and contracts in progress | 3 | €26,575 | €34,433 | +€7,858 | +29.6% |
| Stocks | 30/36 | €26,575 | €34,433 | +€7,858 | +29.6% |
| Amounts receivable within one year | 40/41 | €219,563 | €227,788 | +€8,225 | +3.7% |
| Trade receivables | 40 | €214,989 | €226,025 | +€11,036 | +5.1% |
| Other amounts receivable | 41 | €4,574 | €1,763 | -€2,811 | -61.5% |
| Current investments | 50/53 | €600,000 | €950,000 | +€350,000 | +58.3% |
| Cash at bank and in hand | 54/58 | €220,925 | €385,572 | +€164,647 | +74.5% |
| Deferred charges and accrued income | 490/1 | €12,831 | €10,368 | -€2,463 | -19.2% |
| Total equity and liabilities | 10/49 | €1,550,217 | €1,966,574 | +€416,357 | +26.9% |
| Equity | 10/15 | €541,017 | €525,963 | -€15,054 | -2.8% |
| Contributions | 10/11 | €508,092 | €508,092 | = | 0.0% |
| Reserves | 13 | €21,825 | €17,871 | -€3,954 | -18.1% |
| Tax-exempt reserves | 132 | €21,825 | €14,550 | -€7,275 | -33.3% |
| Distributable reserves | 133 | - | €3,321 | +€3,321 | |
| Profit (loss) carried forward | 14 | €11,100 | €0 | -€11,100 | -100.0% |
| Provisions and deferred taxes | 16 | €7,275 | €4,850 | -€2,425 | -33.3% |
| Deferred taxes | 168 | €7,275 | €4,850 | -€2,425 | -33.3% |
| Amounts payable | 17/49 | €1,001,925 | €1,435,761 | +€433,836 | +43.3% |
| Amounts payable after more than one year | 17 | €256,066 | €188,475 | -€67,592 | -26.4% |
| Financial debts | 170/4 | €256,066 | €188,475 | -€67,592 | -26.4% |
| Amounts payable within one year | 42/48 | €734,237 | €1,195,939 | +€461,702 | +62.9% |
| Current portion of amounts payable after more than one year | 42 | €92,978 | €102,246 | +€9,268 | +10.0% |
| Trade debts | 44 | €17,579 | €110,166 | +€92,586 | +526.7% |
| Suppliers | 440/4 | €17,579 | €110,166 | +€92,586 | +526.7% |
| Advances received on contracts in progress | 46 | €411,344 | €531,994 | +€120,650 | +29.3% |
| Taxes, remuneration and social security | 45 | €162,336 | €90,389 | -€71,947 | -44.3% |
| Taxes | 450/3 | €46,547 | €11,466 | -€35,081 | -75.4% |
| Remuneration and social security | 454/9 | €115,788 | €78,923 | -€36,866 | -31.8% |
| Other amounts payable | 47/48 | €50,000 | €361,144 | +€311,144 | +622.3% |
| Accrued charges and deferred income | 492/3 | €11,622 | €51,348 | +€39,726 | +341.8% |
| Non-recurring operating income | 76A | €21,065 | €19,217 | -€1,848 | -8.8% |
| Remuneration, social security and pensions | 62 | €1,413,217 | €1,239,677 | -€173,540 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,254 | €127,598 | -€5,656 | -4.2% |
| Other operating charges | 640/8 | €9,458 | €8,071 | -€1,387 | -14.7% |
| Gross operating margin | 9900 | €1,605,996 | €1,694,753 | +€88,757 | +5.5% |
| Operating profit (loss) | 9901 | €50,068 | €319,408 | +€269,341 | +538.0% |
| Financial income | 75/76B | €31,959 | €14,948 | -€17,010 | -53.2% |
| Recurring financial income | 75 | €14,987 | €14,948 | -€39 | -0.3% |
| Non-recurring financial income | 76B | €16,971 | €0 | -€16,971 | -100.0% |
| Financial charges | 65/66B | €24,463 | €17,415 | -€7,048 | -28.8% |
| Recurring financial charges | 65 | €24,463 | €17,415 | -€7,048 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €57,563 | €316,941 | +€259,378 | +450.6% |
| Transfer from deferred taxes | 780 | €2,425 | €2,425 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €9,677 | €14,420 | +€4,743 | +49.0% |
| Profit (loss) for the period | 9904 | €50,311 | €304,946 | +€254,635 | +506.1% |
| Transfer from tax-exempt reserves | 789 | €7,275 | €7,275 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €57,586 | €312,221 | +€254,635 | +442.2% |
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 4 October 2026 via checked.be.