VT KLIMA: what changed
Two financial 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.
VT KLIMA
Largest movements
- Cash -€20,941
down €20,941 (-30.0%), from €69,769 to €48,828
mainly Tax, wage and social debts (-€10,364) and Debts after one year (-€5,859)
- Receivables within one year +€4,786
up €4,786 (+24.2%), from €19,774 to €24,560
of which Other amounts receivable: +€9,819
- Tangible fixed assets -€3,509
down €3,509 (-13.1%), from €26,812 to €23,303
of which Furniture and vehicles: -€6,417
- Deferred charges and accrued income +€1,193
up €1,193 (+107%), from €1,113 to €2,306
- Tax, wage and social debts -€10,364
down €10,364 (-81.1%), from €12,784 to €2,420
of which Taxes: -€10,364
- Debts after one year -€5,859
down €5,859 (-34.8%), from €16,847 to €10,989
- Profit (loss) carried forward -€2,906
new in 2025: -€2,906
- Gross operating margin -€54,266
down €54,266 (-85.9%), from €63,139 to €8,872
- Taxes -€14,662
down €14,662 (-95.1%), from €15,420 to €757
- Depreciation +€1,005
up €1,005 (+15.2%), from €6,590 to €7,594
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.
Derived cash bridge
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 | €117,468 | €98,996 | -€18,472 | -15.7% |
| Fixed assets | 21/28 | €26,812 | €23,303 | -€3,509 | -13.1% |
| Tangible fixed assets | 22/27 | €26,812 | €23,303 | -€3,509 | -13.1% |
| Plant, machinery and equipment | 23 | €3,878 | €6,785 | +€2,908 | +75.0% |
| Furniture and vehicles | 24 | €22,935 | €16,518 | -€6,417 | -28.0% |
| Current assets | 29/58 | €90,656 | €75,694 | -€14,963 | -16.5% |
| Amounts receivable within one year | 40/41 | €19,774 | €24,560 | +€4,786 | +24.2% |
| Trade receivables | 40 | €18,652 | €13,619 | -€5,033 | -27.0% |
| Other amounts receivable | 41 | €1,122 | €10,941 | +€9,819 | +875% |
| Cash at bank and in hand | 54/58 | €69,769 | €48,828 | -€20,941 | -30.0% |
| Deferred charges and accrued income | 490/1 | €1,113 | €2,306 | +€1,193 | +107% |
| Total equity and liabilities | 10/49 | €117,468 | €98,996 | -€18,472 | -15.7% |
| Equity | 10/15 | €78,259 | €75,353 | -€2,906 | -3.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,259 | €73,259 | = | 0.0% |
| Distributable reserves | 133 | €73,259 | €73,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,906 | -€2,906 | |
| Amounts payable | 17/49 | €39,209 | €23,644 | -€15,565 | -39.7% |
| Amounts payable after more than one year | 17 | €16,847 | €10,989 | -€5,859 | -34.8% |
| Financial debts | 170/4 | €16,847 | €10,989 | -€5,859 | -34.8% |
| Amounts payable within one year | 42/48 | €22,362 | €12,655 | -€9,707 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €5,571 | €5,859 | +€287 | +5.2% |
| Trade debts | 44 | €4,006 | €3,315 | -€692 | -17.3% |
| Suppliers | 440/4 | €4,006 | €3,315 | -€692 | -17.3% |
| Taxes, remuneration and social security | 45 | €12,784 | €2,420 | -€10,364 | -81.1% |
| Taxes | 450/3 | €12,784 | €2,420 | -€10,364 | -81.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €1,062 | +€1,062 | |
| Remuneration, social security and pensions | 62 | - | €464 | +€464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,590 | €7,594 | +€1,005 | +15.2% |
| Other operating charges | 640/8 | €815 | €1,258 | +€443 | +54.3% |
| Gross operating margin | 9900 | €63,139 | €8,872 | -€54,266 | -85.9% |
| Operating profit (loss) | 9901 | €55,734 | -€444 | -€56,178 | |
| Financial income | 75/76B | €293 | €137 | -€156 | -53.1% |
| Recurring financial income | 75 | €293 | €137 | -€156 | -53.1% |
| Financial charges | 65/66B | €2,291 | €1,842 | -€449 | -19.6% |
| Recurring financial charges | 65 | €2,291 | €1,842 | -€449 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €53,735 | -€2,149 | -€55,884 | |
| Income taxes | 67/77 | €15,420 | €757 | -€14,662 | -95.1% |
| Profit (loss) for the period | 9904 | €38,316 | -€2,906 | -€41,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,316 | -€2,906 | -€41,222 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.