BAS TEMMERMANS: 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.
What changed
BAS TEMMERMANS
NACE 71.112, Activities of interior architects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€202,109
2024 · €16,988+€185,121
Equity
€392,614
2024 · €229,482+€163,133
Cash
€122,278
2024 · €51,956+€70,322
Balance sheet total
€669,881
2024 · €540,294+€129,587
Largest movements
Assets
- Cash +€70,322
up €70,322 (+135%), from €51,956 to €122,278
mainly Net result for the year (+€202,109) and Depreciation (+€74,444)
- Receivables within one year +€55,412
up €55,412 (+41.5%), from €133,671 to €189,083
of which Trade receivables: +€68,925
Equity and liabilities
- Reserves +€163,133
up €163,133 (+75.1%), from €217,082 to €380,214
- Debts after one year -€53,503
down €53,503 (-23.4%), from €228,689 to €175,185
- Other debts +€11,901
new in 2025: €11,901
Income statement
- Gross operating margin +€358,437
up €358,437 (+247%), from €144,927 to €503,365
- Taxes +€86,069
up €86,069 (+1,365%), from €6,305 to €92,374
- Staff costs +€60,782
up €60,782 (+113%), from €53,800 to €114,582
- Depreciation +€23,905
up €23,905 (+47.3%), from €50,540 to €74,444
- Write-downs -€7,820
no longer reported in 2025 (was €7,820)
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.
Result 2024
€16,988
Gross operating margin
+€358,437
Staff costs
-€60,782
Depreciation
-€23,905
Write-downs
+€7,820
Other operating charges
-€1,826
Other operating items
-€4,754
Financial income
-€1,438
Financial charges
-€2,362
Taxes
-€86,069
Result 2025
€202,109
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€235,081
Investment
-€74,306
Financing
-€90,453
Cash 2024
€51,956
From operations (derived)
+€235,081
Net result for the year
+€202,109
Depreciation
+€74,444
Receivables after one year
+€3,121
Stocks and contracts
-€4,550
Receivables within one year
-€55,412
Deferred charges and accrued income
-€2,562
Trade debts
+€4,628
Tax, wage and social debts
+€1,401
Other debts
+€11,901
Accrued charges and deferred income
+€1
Investment (derived)
-€74,306
Investment in fixed assets (net)
-€74,306
Financing
-€90,453
Debts after one year
-€53,503
Current portion of long-term debt
+€2,027
Contributions, distributions and other
-€38,976
Cash 2025
€122,278
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €540,294 | €669,881 | +€129,587 | +24.0% |
| Fixed assets | 21/28 | €296,306 | €296,168 | -€138 | 0.0% |
| Intangible fixed assets | 21 | €3,992 | - | -€3,992 | |
| Tangible fixed assets | 22/27 | €287,624 | €287,893 | +€269 | +0.1% |
| Land and buildings | 22 | €130,008 | €115,375 | -€14,633 | -11.3% |
| Plant, machinery and equipment | 23 | €126,819 | €120,724 | -€6,095 | -4.8% |
| Furniture and vehicles | 24 | €30,797 | €51,794 | +€20,997 | +68.2% |
| Financial fixed assets | 28 | €4,690 | €8,275 | +€3,585 | +76.4% |
| Current assets | 29/58 | €243,988 | €373,714 | +€129,726 | +53.2% |
| Amounts receivable after more than one year | 29 | €36,854 | €33,733 | -€3,121 | -8.5% |
| Other amounts receivable | 291 | €36,854 | €33,733 | -€3,121 | -8.5% |
| Stocks and contracts in progress | 3 | €16,450 | €21,000 | +€4,550 | +27.7% |
| Stocks | 30/36 | €16,450 | €21,000 | +€4,550 | +27.7% |
| Amounts receivable within one year | 40/41 | €133,671 | €189,083 | +€55,412 | +41.5% |
| Trade receivables | 40 | €103,819 | €172,744 | +€68,925 | +66.4% |
| Other amounts receivable | 41 | €29,851 | €16,339 | -€13,512 | -45.3% |
| Cash at bank and in hand | 54/58 | €51,956 | €122,278 | +€70,322 | +135% |
| Deferred charges and accrued income | 490/1 | €5,058 | €7,620 | +€2,562 | +50.7% |
| Total equity and liabilities | 10/49 | €540,294 | €669,881 | +€129,587 | +24.0% |
| Equity | 10/15 | €229,482 | €392,614 | +€163,133 | +71.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €217,082 | €380,214 | +€163,133 | +75.1% |
| Distributable reserves | 133 | €217,082 | €380,214 | +€163,133 | +75.1% |
| Amounts payable | 17/49 | €310,812 | €277,267 | -€33,546 | -10.8% |
| Amounts payable after more than one year | 17 | €228,689 | €175,185 | -€53,503 | -23.4% |
| Financial debts | 170/4 | €228,689 | €175,185 | -€53,503 | -23.4% |
| Amounts payable within one year | 42/48 | €80,058 | €100,014 | +€19,957 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €55,771 | €57,798 | +€2,027 | +3.6% |
| Trade debts | 44 | €16,024 | €20,651 | +€4,628 | +28.9% |
| Suppliers | 440/4 | €16,024 | €20,651 | +€4,628 | +28.9% |
| Taxes, remuneration and social security | 45 | €8,263 | €9,665 | +€1,401 | +17.0% |
| Taxes | 450/3 | €1,266 | €1,357 | +€91 | +7.2% |
| Remuneration and social security | 454/9 | €6,997 | €8,308 | +€1,310 | +18.7% |
| Other amounts payable | 47/48 | - | €11,901 | +€11,901 | |
| Accrued charges and deferred income | 492/3 | €2,066 | €2,067 | +€1 | +0.1% |
| Non-recurring operating income | 76A | €8,921 | €1,575 | -€7,346 | -82.3% |
| Remuneration, social security and pensions | 62 | €53,800 | €114,582 | +€60,782 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,540 | €74,444 | +€23,905 | +47.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,820 | - | -€7,820 | |
| Other operating charges | 640/8 | €3,182 | €5,009 | +€1,826 | +57.4% |
| Non-recurring operating charges | 66A | €610 | €5,364 | +€4,754 | +779% |
| Gross operating margin | 9900 | €144,927 | €503,365 | +€358,437 | +247% |
| Operating profit (loss) | 9901 | €28,975 | €303,965 | +€274,990 | +949% |
| Financial income | 75/76B | €2,491 | €1,053 | -€1,438 | -57.7% |
| Recurring financial income | 75 | €2,491 | €1,053 | -€1,438 | -57.7% |
| Financial charges | 65/66B | €8,174 | €10,536 | +€2,362 | +28.9% |
| Recurring financial charges | 65 | €8,174 | €10,536 | +€2,362 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €23,293 | €294,482 | +€271,190 | +1,164% |
| Income taxes | 67/77 | €6,305 | €92,374 | +€86,069 | +1,365% |
| Profit (loss) for the period | 9904 | €16,988 | €202,109 | +€185,121 | +1,090% |
| Profit (loss) for the period to be appropriated | 9905 | €16,988 | €202,109 | +€185,121 | +1,090% |
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.