Equity
€232,728 ▲ 0.8%
TEMPERIS paid out €90,000 in dividends. That is 98% of the 2025 profit.
TEMPERIS
Lifetime
7 annual accounts with figures on one time axisGross marginpeak €323,225 (2024)
€66,581▼ 79.4%
Resultpeak €432,989 (2024)
€91,922▼ 78.8%
Equitypeak €232,728 (2025)
€232,728▲ 0.8%
Debts
€1.7m▼ 3.8%
Staffpeak 2.6 FTE (2019)
-not published
Board5 names since 2018
4 directorsJean-Marc MAGAIN and 3 others
Documentsfilings and deeds
19-08-202619 days late
2025micro format
Gross margin from €323,225 to €66,581Result from €432,989 to €91,922Dividend €90,000Cash from €44,342 to €119,544
Key points
from the 2025 annual accountsResult
€91,922 ▼ 78.8%
The result fell in 2025: the 2024 profit included a one-off income of €287,299.
Debts
€1.7m 85% of the balance sheet
Financial debts 66%Taxes and wages 0%Other 33%
Of this, €553,295 falls due within a year.
Securities
€425,000
Mortgage mandates, new in 2025. 1.8 times equity · not in the 2024 accounts.
Filings
7 annual accounts 5 late
The 2019 accounts came latest: 31 days after the end of the period.
Position in the sector
11.8%
Lower solvency than 85% of companies in legal and accounting. Sector median 56.8% · 15,800 companies.
Checked score
90
Excellent
Financially stronger than 21% of micro companies in legal and accounting (NACE 69)
Probability in this band: under 0.55%
Bankruptcy probability within 12 months
< 0.1% Very low
0%0.5%1.5%4%10%≥ 25%
The dashed line is the sector median: < 0.1% across 20,094 companies (NACE 69, micro).
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Last 24 months
12-2024: 0.1%
01-2025: 0.1%● unchanged vs 12-2024
02-2025: 0.1%● unchanged vs 01-2025
03-2025: 0.2%▲ +0.1 percentage points vs 02-2025
04-2025: 0.2%● unchanged vs 03-2025
05-2025: 0.2%● unchanged vs 04-2025
06-2025: 0.2%● unchanged vs 05-2025
07-2025: 0.2%● unchanged vs 06-2025
08-2025: 0.4%▲ +0.2 percentage points vs 07-2025highest value
09-2025: 0.1%▼ -0.3 percentage points vs 08-2025
10-2025: 0.1%● unchanged vs 09-2025
11-2025: 0.1%● unchanged vs 10-2025
12-2025: 0.1%● unchanged vs 11-2025
01-2026: 0.1%● unchanged vs 12-2025
02-2026: 0.1%● unchanged vs 01-2026
03-2026: 0.1%● unchanged vs 02-2026
04-2026: 0.2%▲ +0.1 percentage points vs 03-2026
05-2026: 0.1%▼ -0.1 percentage points vs 04-2026
06-2026: 0.1%● unchanged vs 05-2026
07-2026: 0.1%● unchanged vs 06-2026
08-2026: 0.2%▲ +0.1 percentage points vs 07-2026
09-2026: < 0.1%▼ -0.2 percentage points vs 08-2026lowest value
10-2026: < 0.1%● unchanged vs 09-2026lowest value
11-2026: < 0.1%● unchanged vs 10-2026lowest value
Financial strengthWeak
Score breakdown
raises risk
Equity €232,728 (11.8% of total assets)
lowers risk
Sector: Legal and accounting activities (NACE 69)
Size: total assets €2.0m
Figures for financial year 2025 (filed on 21-08-2026)
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 69, micro). It does better than 16% of them on solvency, 21% on liquidity, 7% on profitability and 40% on growth.
The bankruptcy probability was computed on 04-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
The probability rests on the annual accounts with balance sheet date 31-12-2025.
Of the companies with a bankruptcy probability in the very low class on 30-06-2025, 0.1% went bankrupt within twelve months.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
Credit verdict
Credit of up to €20,000 on 30-day terms is acceptable
Liquidity is insufficient, with a current ratio of 0.33 (0.37 in 2024), below 1. Short-term debt is 28% and cash 6.1% of total assets. 88.2% of the assets are financed with debt and provisions.
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Six signals.
lowers riskraises risk
raises risk · Weak solvency compared with the sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 14% of 15800 sector peers (2025).
NBB · sector comparisonPosition among 15800 sector peers
Solvency
better than 14%
← weakest
strongest →
raises risk · 2025 accounts filed 19 days late
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 19-08-2026, 19 days later. Nearly half (47%) of Belgian companies file late; of those that file 1 to 90 days late, 2.0% are now bankrupt, dissolved or in another special legal status, against 1.66% of all filers. A delay like this does not count in the score.
NBB · 7 filingsDeviation from the deadline
2025
19 days late
2024
26 days late
2023
5 days early
2022
on the day
2021
4 days late
2020
29 days late
2019
31 days late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
The company filed its last 7 accounts on average 15 days after the deadline. In the sector (NACE 69), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. The company usually files around 4 August (5 of the last 5 accounts filed within 30 days either side of that date).
Companies Code · seven monthsWhere today falls in the filing period
05-11-2026 today31-12-2026 year end31-07-2027 deadline
Recent changes
Registered in the Peppol Directory
Reachable for e-invoices through 0208:0714966115
Company renamed from FIDUCIAIRE DU LAC to TEMPERIS
Changes of role: Jean-Marc MAGAIN, Vincent DETREMBLEUR, Sébastien VAN DE SANDE and Josiane HECK · Resignation: Patrice BOUGENIES (manager) · Permanent representative: Sébastien VAN DE SANDE · General meeting of 05-04-2024 · Gazette deed
First establishment
Rue du Vieux-Marché 2, Vielsalm
Incorporation
published on 04-12-2018 · Gazette deed
Comparable companies
same main activity, similar in size and age| Company | Total assets | Gross margin | Solvency | Staff |
|---|---|---|---|---|
| TEMPERIS Waimes | €2.0m | €66,581 | 11.8% | - |
| Ultra Wolf Tessenderlo-Ham | €2.0m | €80,386 | 9.6% | - |
| BAFISCO Courcelles | €1.8m | €83,116 | 13.7% | - |
| Bart Haentjens Lokeren | €1.7m | €84,592 | 35.0% | - |
| Kevin GERKENS Verviers | €1.3m | €97,332 | 22.7% | - |
| M.R. Malengreaux Brussels | €1.6m | €44,174 | 28.3% | - |
| OWL ADVISORY BELGIUM Woluwe-Saint-Pierre | €1.2m | €64,259 | 39.9% | - |
These companies have the same main activity as TEMPERIS: certified accountants and tax accountants (NACE 69201). They are comparable in size and age: total assets between €1.2m and €2m, founded between 2017 and 2020.
Official details
Source: KBO- Status
- Active since 30-11-2018Normal situation
- Activity
- Certified accountants and tax accountantsNACE 69201
- Joint committee
- 336Liberal professions · annual accounts 2025
- Establishment unit
- 2.282.254.7016690 Vielsalm, since 05-12-2018
- Financial year end
- 31 December
- Peppol
- Reachable since 18-07-2025
Annual accounts 2025
- Turnover
- ≈ €140,000estimated
- Total assets
- €2.0m▼ 3.3%
- Filing
- Filed on 19-08-2026
Insights on TEMPERIS
TEMPERIS files the micro format. That format states no turnover. The gross margin fell from €116,325 in 2019 to €66,581 in 2025.
Sources: KBO register, filings at the National Bank, Belgian Official Gazette. Click a figure with a dotted line for the item and the filing.
Key facts about TEMPERIS
- What is the company number of TEMPERIS?
- The company number of TEMPERIS is 0714.966.115. The VAT number is the same number with BE in front: BE 0714.966.115.
- Where is TEMPERIS based?
- The registered office is at Rue de Bouhémont 21, 4950 Waimes.Company details
- What does TEMPERIS do?
- According to the KBO register, the main activity is certified accountants and tax accountants (NACE 69201).
- What is the legal form of TEMPERIS?
- TEMPERIS is a private limited company (pre-2019) (BVBA).
- When was TEMPERIS founded?
- TEMPERIS was founded on 30-11-2018.
- Is TEMPERIS still active?
- Yes, TEMPERIS is an active enterprise in the KBO register.
- How many employees does TEMPERIS have?
- TEMPERIS had an average of 1.4 full-time equivalents in financial year 2020, according to the filed annual accounts.Financials
- Which joint committee does TEMPERIS fall under?
- In its 2025 annual accounts, TEMPERIS states joint committee 336 (Liberal professions).
- What is the turnover of TEMPERIS?
- The turnover in financial year 2025 is ≈ €140,000. This figure is estimated from the gross margin of €66,581 and 55 comparable companies (NACE 69201). It probably lies between €110,000 and €190,000.
- Is TEMPERIS profitable?
- In financial year 2025, TEMPERIS made a profit of €91,922.
- Where can I find the annual accounts of TEMPERIS?
- TEMPERIS filed 7 annual accounts with the National Bank of Belgium, the latest for financial year 2025.
- When are the next annual accounts of TEMPERIS due?
- TEMPERIS must file the annual accounts for financial year 2026 by 31-07-2027.Timeline
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