Top 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.
Top Clima
Largest movements
- Cash +€31,261
up €31,261 (+29.2%), from €107,218 to €138,480
mainly Net result for the year (+€37,714) and Depreciation (+€2,996)
- Tangible fixed assets -€2,236
down €2,236 (-22.6%), from €9,912 to €7,675
- Profit (loss) carried forward +€37,714
up €37,714 (+38.5%), from €97,866 to €135,580
- Tax, wage and social debts -€8,152
down €8,152 (-52.3%), from €15,580 to €7,428
- Gross operating margin +€2,713
up €2,713 (+5.6%), from €48,543 to €51,257
- Taxes +€540
up €540 (+5.9%), from €9,196 to €9,736
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 | €127,741 | €157,256 | +€29,515 | +23.1% |
| Formation expenses | 20 | €237 | €47 | -€190 | -80.2% |
| Fixed assets | 21/28 | €9,912 | €7,675 | -€2,236 | -22.6% |
| Tangible fixed assets | 22/27 | €9,912 | €7,675 | -€2,236 | -22.6% |
| Furniture and vehicles | 24 | €9,912 | €7,675 | -€2,236 | -22.6% |
| Current assets | 29/58 | €117,593 | €149,534 | +€31,941 | +27.2% |
| Amounts receivable within one year | 40/41 | €10,189 | €10,592 | +€403 | +4.0% |
| Trade receivables | 40 | €9,136 | €10,037 | +€901 | +9.9% |
| Other amounts receivable | 41 | €1,054 | €556 | -€498 | -47.3% |
| Cash at bank and in hand | 54/58 | €107,218 | €138,480 | +€31,261 | +29.2% |
| Deferred charges and accrued income | 490/1 | €185 | €462 | +€276 | +149.2% |
| Total equity and liabilities | 10/49 | €127,741 | €157,256 | +€29,515 | +23.1% |
| Equity | 10/15 | €100,866 | €138,580 | +€37,714 | +37.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,866 | €135,580 | +€37,714 | +38.5% |
| Amounts payable | 17/49 | €26,875 | €18,676 | -€8,199 | -30.5% |
| Amounts payable within one year | 42/48 | €26,875 | €18,676 | -€8,199 | -30.5% |
| Taxes, remuneration and social security | 45 | €15,580 | €7,428 | -€8,152 | -52.3% |
| Taxes | 450/3 | €15,580 | €7,428 | -€8,152 | -52.3% |
| Other amounts payable | 47/48 | €11,295 | €11,248 | -€47 | -0.4% |
| Non-recurring operating income | 76A | €590 | - | -€590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,818 | €2,996 | +€177 | +6.3% |
| Other operating charges | 640/8 | €915 | €769 | -€147 | -16.0% |
| Gross operating margin | 9900 | €48,543 | €51,257 | +€2,713 | +5.6% |
| Operating profit (loss) | 9901 | €44,809 | €47,492 | +€2,683 | +6.0% |
| Financial income | 75/76B | €35 | - | -€35 | |
| Recurring financial income | 75 | €35 | - | -€35 | |
| Financial charges | 65/66B | €39 | €42 | +€3 | +7.3% |
| Recurring financial charges | 65 | €39 | €42 | +€3 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €44,806 | €47,450 | +€2,645 | +5.9% |
| Income taxes | 67/77 | €9,196 | €9,736 | +€540 | +5.9% |
| Profit (loss) for the period | 9904 | €35,609 | €37,714 | +€2,104 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,609 | €37,714 | +€2,104 | +5.9% |
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.