VDP KLIMA SERVICES: what changed
VDP KLIMA SERVICES
Largest movements
- Receivables within one year +€432,796
up €432,796 (+165%), from €262,890 to €695,686
of which Trade receivables: +€402,697
- Cash +€148,810
up €148,810 (+1,833%), from €8,120 to €156,930
mainly Net result for the year (+€393,639) and Trade debts (+€129,670)
- Deferred charges and accrued income -€57,414
down €57,414 (-91.5%), from €62,722 to €5,308
- Stocks and contracts -€57,086
down €57,086 (-43.0%), from €132,750 to €75,664
- Tangible fixed assets -€18,000
down €18,000 (-5.4%), from €330,943 to €312,943
of which Furniture and vehicles: -€10,087
- Reserves +€373,639
up €373,639 (+132%), from €283,313 to €656,952
- Trade debts +€129,670
up €129,670 (+115%), from €112,392 to €242,063
- Other debts -€54,415
down €54,415 (-54.8%), from €99,371 to €44,956
- Accrued charges and deferred income +€25,299
up €25,299 (+428%), from €5,907 to €31,206
- Debts after one year -€21,796
down €21,796 (-9.2%), from €236,889 to €215,093
- Gross operating margin +€443,286
up €443,286 (+111%), from €397,605 to €840,890
- Taxes +€94,425
up €94,425 (+339%), from €27,842 to €122,267
- Staff costs +€65,391
up €65,391 (+27.6%), from €237,185 to €302,576
- Financial income +€14,121
up €14,121 (+411%), from €3,436 to €17,557
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 | €797,847 | €1,246,680 | +€448,833 | +56.3% |
| Fixed assets | 21/28 | €331,365 | €313,093 | -€18,272 | -5.5% |
| Intangible fixed assets | 21 | €272 | €0 | -€272 | -100% |
| Tangible fixed assets | 22/27 | €330,943 | €312,943 | -€18,000 | -5.4% |
| Land and buildings | 22 | €280,939 | €272,752 | -€8,187 | -2.9% |
| Plant, machinery and equipment | 23 | €8,386 | €8,660 | +€274 | +3.3% |
| Furniture and vehicles | 24 | €41,618 | €31,531 | -€10,087 | -24.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €466,482 | €933,587 | +€467,105 | +100% |
| Stocks and contracts in progress | 3 | €132,750 | €75,664 | -€57,086 | -43.0% |
| Stocks | 30/36 | €132,750 | €75,664 | -€57,086 | -43.0% |
| Amounts receivable within one year | 40/41 | €262,890 | €695,686 | +€432,796 | +165% |
| Trade receivables | 40 | €226,671 | €629,368 | +€402,697 | +178% |
| Other amounts receivable | 41 | €36,219 | €66,317 | +€30,099 | +83.1% |
| Cash at bank and in hand | 54/58 | €8,120 | €156,930 | +€148,810 | +1,833% |
| Deferred charges and accrued income | 490/1 | €62,722 | €5,308 | -€57,414 | -91.5% |
| Total equity and liabilities | 10/49 | €797,847 | €1,246,680 | +€448,833 | +56.3% |
| Equity | 10/15 | €301,913 | €675,552 | +€373,639 | +124% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €283,313 | €656,952 | +€373,639 | +132% |
| Distributable reserves | 133 | €283,313 | €656,952 | +€373,639 | +132% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €495,934 | €571,129 | +€75,194 | +15.2% |
| Amounts payable after more than one year | 17 | €236,889 | €215,093 | -€21,796 | -9.2% |
| Financial debts | 170/4 | €236,889 | €215,093 | -€21,796 | -9.2% |
| Amounts payable within one year | 42/48 | €253,138 | €324,830 | +€71,692 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €25,247 | €21,796 | -€3,450 | -13.7% |
| Trade debts | 44 | €112,392 | €242,063 | +€129,670 | +115% |
| Suppliers | 440/4 | €112,392 | €242,063 | +€129,670 | +115% |
| Taxes, remuneration and social security | 45 | €16,129 | €16,015 | -€113 | -0.7% |
| Taxes | 450/3 | €8,431 | €8,965 | +€533 | +6.3% |
| Remuneration and social security | 454/9 | €7,697 | €7,051 | -€647 | -8.4% |
| Other amounts payable | 47/48 | €99,371 | €44,956 | -€54,415 | -54.8% |
| Accrued charges and deferred income | 492/3 | €5,907 | €31,206 | +€25,299 | +428% |
| Remuneration, social security and pensions | 62 | €237,185 | €302,576 | +€65,391 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,398 | €29,185 | -€2,213 | -7.0% |
| Other operating charges | 640/8 | €3,561 | €4,329 | +€768 | +21.6% |
| Gross operating margin | 9900 | €397,605 | €840,890 | +€443,286 | +111% |
| Operating profit (loss) | 9901 | €125,461 | €504,801 | +€379,340 | +302% |
| Financial income | 75/76B | €3,436 | €17,557 | +€14,121 | +411% |
| Recurring financial income | 75 | €3,436 | €17,557 | +€14,121 | +411% |
| Financial charges | 65/66B | €8,731 | €6,452 | -€2,279 | -26.1% |
| Recurring financial charges | 65 | €8,731 | €6,452 | -€2,279 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €120,165 | €515,906 | +€395,740 | +329% |
| Income taxes | 67/77 | €27,842 | €122,267 | +€94,425 | +339% |
| Profit (loss) for the period | 9904 | €92,323 | €393,639 | +€301,315 | +326% |
| Profit (loss) for the period to be appropriated | 9905 | €92,323 | €393,639 | +€301,315 | +326% |
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 3 November 2026 via checked.be.