KLIMMOP: what changed
What changed
KLIMMOP
NACE 68.110, Buying and selling of own real estate
filed annual accounts (NBB)
Net result for the year
€145,780
2024 · €76,870+€68,910
Equity
€508,049
2024 · €362,268+€145,780
Cash
€139,267
2024 · €60,130+€79,136
Balance sheet total
€7.3m
2024 · €7.6m-€239,585
Largest movements
Assets
- Tangible fixed assets -€392,757
down €392,757 (-5.3%), from €7.5m to €7.1m
of which Land and buildings: -€395,561
- Deferred charges and accrued income +€95,261
up €95,261 (+1,530%), from €6,228 to €101,489
- Cash +€79,136
up €79,136 (+132%), from €60,130 to €139,267
mainly Depreciation (+€229,977) and Investment in fixed assets (net) (+€162,780)
Equity and liabilities
- Debts after one year -€262,506
down €262,506 (-4.6%), from €5.7m to €5.4m
of which Other amounts payable: -€180,518
- Trade debts -€118,835
down €118,835 (-99.2%), from €119,791 to €957
- Other debts -€87,042
down €87,042 (-8.1%), from €1.1m to €982,212
- Profit (loss) carried forward +€83,844
up €83,844 (+24.4%), from €343,668 to €427,513
Income statement
- Gross operating margin +€271,508
up €271,508 (+62.9%), from €431,954 to €703,462
- Financial charges +€108,252
up €108,252 (+81.2%), from €133,344 to €241,595
- Depreciation +€54,009
up €54,009 (+30.7%), from €175,969 to €229,977
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.
Result 2024
€76,870
Gross operating margin
+€271,508
Depreciation
-€54,009
Other operating charges
-€5,518
Financial income
+€27
Financial charges
-€108,252
Taxes
-€2,940
Deferred taxes and other
-€31,906
Result 2025
€145,780
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€161,752
Investment
+€162,780
Financing
-€245,395
Cash 2024
€60,130
From operations (derived)
+€161,752
Net result for the year
+€145,780
Depreciation
+€229,977
Receivables within one year
+€21,225
Deferred charges and accrued income
-€95,261
Provisions
+€31,906
Trade debts
-€118,835
Tax, wage and social debts
-€5,021
Other debts
-€87,042
Accrued charges and deferred income
+€39,021
Investment (derived)
+€162,780
Investment in fixed assets (net)
+€162,780
Financing
-€245,395
Debts after one year
-€262,506
Current portion of long-term debt
+€37,790
Short-term financial debts
-€20,680
Cash 2025
€139,267
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,565,006 | €7,325,421 | -€239,585 | -3.2% |
| Fixed assets | 21/28 | €7,474,397 | €7,081,640 | -€392,757 | -5.3% |
| Tangible fixed assets | 22/27 | €7,474,397 | €7,081,640 | -€392,757 | -5.3% |
| Land and buildings | 22 | €7,472,717 | €7,077,156 | -€395,561 | -5.3% |
| Plant, machinery and equipment | 23 | €1,680 | €4,484 | +€2,804 | +167% |
| Current assets | 29/58 | €90,609 | €243,781 | +€153,172 | +169% |
| Amounts receivable within one year | 40/41 | €24,250 | €3,026 | -€21,225 | -87.5% |
| Trade receivables | 40 | €6,275 | €2,921 | -€3,354 | -53.5% |
| Other amounts receivable | 41 | €17,975 | €104 | -€17,871 | -99.4% |
| Cash at bank and in hand | 54/58 | €60,130 | €139,267 | +€79,136 | +132% |
| Deferred charges and accrued income | 490/1 | €6,228 | €101,489 | +€95,261 | +1,530% |
| Total equity and liabilities | 10/49 | €7,565,006 | €7,325,421 | -€239,585 | -3.2% |
| Equity | 10/15 | €362,268 | €508,049 | +€145,780 | +40.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €61,936 | +€61,936 | |
| Tax-exempt reserves | 132 | - | €61,936 | +€61,936 | |
| Profit (loss) carried forward | 14 | €343,668 | €427,513 | +€83,844 | +24.4% |
| Provisions and deferred taxes | 16 | - | €31,906 | +€31,906 | |
| Deferred taxes | 168 | - | €31,906 | +€31,906 | |
| Amounts payable | 17/49 | €7,202,737 | €6,785,466 | -€417,271 | -5.8% |
| Amounts payable after more than one year | 17 | €5,685,497 | €5,422,992 | -€262,506 | -4.6% |
| Financial debts | 170/4 | €5,504,979 | €5,422,992 | -€81,988 | -1.5% |
| Other amounts payable | 178/9 | €180,518 | - | -€180,518 | |
| Amounts payable within one year | 42/48 | €1,507,574 | €1,313,787 | -€193,787 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €224,905 | €262,695 | +€37,790 | +16.8% |
| Financial debts | 43 | €47,151 | €26,471 | -€20,680 | -43.9% |
| Credit institutions | 430/8 | €40 | €38 | -€1 | -3.8% |
| Other loans | 439 | €47,111 | €26,433 | -€20,678 | -43.9% |
| Trade debts | 44 | €119,791 | €957 | -€118,835 | -99.2% |
| Suppliers | 440/4 | €119,791 | €957 | -€118,835 | -99.2% |
| Taxes, remuneration and social security | 45 | €46,473 | €41,452 | -€5,021 | -10.8% |
| Taxes | 450/3 | €46,473 | €41,452 | -€5,021 | -10.8% |
| Other amounts payable | 47/48 | €1,069,254 | €982,212 | -€87,042 | -8.1% |
| Accrued charges and deferred income | 492/3 | €9,666 | €48,688 | +€39,021 | +404% |
| Non-recurring operating income | 76A | - | €97,387 | +€97,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,969 | €229,977 | +€54,009 | +30.7% |
| Other operating charges | 640/8 | €18,113 | €23,630 | +€5,518 | +30.5% |
| Gross operating margin | 9900 | €431,954 | €703,462 | +€271,508 | +62.9% |
| Operating profit (loss) | 9901 | €237,873 | €449,855 | +€211,982 | +89.1% |
| Financial income | 75/76B | €1 | €28 | +€27 | +2,936% |
| Recurring financial income | 75 | €1 | €28 | +€27 | +2,936% |
| Financial charges | 65/66B | €133,344 | €241,595 | +€108,252 | +81.2% |
| Recurring financial charges | 65 | €133,344 | €241,595 | +€108,252 | +81.2% |
| Profit (loss) for the period before taxes | 9903 | €104,530 | €208,287 | +€103,757 | +99.3% |
| Transfer to deferred taxes | 680 | - | €31,906 | +€31,906 | |
| Income taxes | 67/77 | €27,660 | €30,600 | +€2,940 | +10.6% |
| Profit (loss) for the period | 9904 | €76,870 | €145,780 | +€68,910 | +89.6% |
| Transfer to tax-exempt reserves | 689 | - | €61,936 | +€61,936 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,870 | €83,844 | +€6,974 | +9.1% |
Next steps
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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 8 November 2026 via checked.be.