KLIMA - TEC: 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.
KLIMA - TEC
Largest movements
- Tangible fixed assets -€49,340
down €49,340 (-4.9%), from €1.0m to €963,816
- Profit (loss) carried forward -€46,639
down €46,639 (-14.7%), from -€317,103 to -€363,742
- Debts after one year -€24,386
down €24,386 (-10.0%), from €242,694 to €218,308
of which Financial debts: -€24,386
- Depreciation +€6,575
up €6,575 (+15.4%), from €42,766 to €49,341
- Gross operating margin +€3,390
up €3,390 (+32.1%), from €10,552 to €13,942
- Other operating charges -€642
down €642 (-13.7%), from €4,691 to €4,049
- Financial charges -€544
down €544 (-8.0%), from €6,767 to €6,223
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 | €1,301,034 | €1,234,322 | -€66,712 | -5.1% |
| Fixed assets | 21/28 | €1,013,156 | €963,816 | -€49,340 | -4.9% |
| Tangible fixed assets | 22/27 | €1,013,156 | €963,816 | -€49,340 | -4.9% |
| Land and buildings | 22 | €1,013,156 | €963,816 | -€49,340 | -4.9% |
| Current assets | 29/58 | €287,878 | €270,507 | -€17,371 | -6.0% |
| Amounts receivable within one year | 40/41 | €240,052 | €229,260 | -€10,792 | -4.5% |
| Trade receivables | 40 | - | €1,468 | +€1,468 | |
| Other amounts receivable | 41 | €240,052 | €227,792 | -€12,260 | -5.1% |
| Cash at bank and in hand | 54/58 | €39,587 | €35,550 | -€4,037 | -10.2% |
| Deferred charges and accrued income | 490/1 | €8,239 | €5,696 | -€2,543 | -30.9% |
| Total equity and liabilities | 10/49 | €1,301,034 | €1,234,322 | -€66,712 | -5.1% |
| Equity | 10/15 | €1,030,504 | €983,865 | -€46,639 | -4.5% |
| Contributions | 10/11 | €12,608 | €12,608 | -€0 | 0.0% |
| Reserves | 13 | €1,334,999 | €1,334,999 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €1,333,140 | €1,334,999 | +€1,859 | +0.1% |
| Profit (loss) carried forward | 14 | -€317,103 | -€363,742 | -€46,639 | -14.7% |
| Amounts payable | 17/49 | €270,530 | €250,457 | -€20,073 | -7.4% |
| Amounts payable after more than one year | 17 | €242,694 | €218,308 | -€24,386 | -10.0% |
| Financial debts | 170/4 | €241,694 | €217,308 | -€24,386 | -10.1% |
| Other amounts payable | 178/9 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,836 | €28,436 | +€600 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €23,785 | €24,386 | +€601 | +2.5% |
| Other amounts payable | 47/48 | €4,051 | €4,051 | -€0 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,712 | +€3,712 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,766 | €49,341 | +€6,575 | +15.4% |
| Other operating charges | 640/8 | €4,691 | €4,049 | -€642 | -13.7% |
| Non-recurring operating charges | 66A | - | €998 | +€998 | |
| Gross operating margin | 9900 | €10,552 | €13,942 | +€3,390 | +32.1% |
| Operating profit (loss) | 9901 | -€36,905 | -€40,445 | -€3,540 | -9.6% |
| Financial income | 75/76B | €130 | €29 | -€101 | -77.8% |
| Recurring financial income | 75 | €130 | €29 | -€101 | -77.8% |
| Financial charges | 65/66B | €6,767 | €6,223 | -€544 | -8.0% |
| Recurring financial charges | 65 | €6,767 | €6,223 | -€544 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€43,542 | -€46,639 | -€3,097 | -7.1% |
| Income taxes | 67/77 | €39 | €0 | -€39 | -100% |
| Profit (loss) for the period | 9904 | -€43,581 | -€46,639 | -€3,058 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,581 | -€46,639 | -€3,058 | -7.0% |
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 15 October 2026 via checked.be.