DANIEL TEMPLON: what changed
Two fiscal 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.
DANIEL TEMPLON
Largest movements
- Cash -€86,782
down €86,782 (-57.9%), from €149,928 to €63,145
mainly Net result for the year (-€221,079) and Receivables within one year (-€47,514)
- Receivables within one year +€47,514
up €47,514 (+45.5%), from €104,353 to €151,866
of which Trade receivables: +€46,368
- Tangible fixed assets -€19,835
down €19,835 (-39.0%), from €50,843 to €31,008
of which Furniture and vehicles: -€17,681
- Financial fixed assets -€5,592
down €5,592 (-17.5%), from €32,029 to €26,437
- Profit (loss) carried forward -€221,079
down €221,079 (-410.5%), from -€53,859 to -€274,938
- Trade debts +€155,677
up €155,677 (+55.6%), from €280,061 to €435,738
- Gross operating margin -€56,668
down €56,668 (-39.1%), from €145,015 to €88,348
- Staff costs +€16,001
up €16,001 (+6.6%), from €242,260 to €258,261
- Taxes +€12,870
up €12,870 (+3598.5%), from €358 to €13,228
- Other operating charges +€12,548
up €12,548 (+488.6%), from €2,568 to €15,116
- Depreciation -€3,727
down €3,727 (-15.8%), from €23,562 to €19,835
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €342,452 | €277,757 | -€64,695 | -18.9% |
| Fixed assets | 21/28 | €82,872 | €57,445 | -€25,427 | -30.7% |
| Tangible fixed assets | 22/27 | €50,843 | €31,008 | -€19,835 | -39.0% |
| Furniture and vehicles | 24 | €40,442 | €22,762 | -€17,681 | -43.7% |
| Other tangible fixed assets | 26 | €10,400 | €8,246 | -€2,154 | -20.7% |
| Financial fixed assets | 28 | €32,029 | €26,437 | -€5,592 | -17.5% |
| Current assets | 29/58 | €259,580 | €220,312 | -€39,269 | -15.1% |
| Stocks and contracts in progress | 3 | €5,300 | €5,300 | = | 0.0% |
| Stocks | 30/36 | €5,300 | €5,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €104,353 | €151,866 | +€47,514 | +45.5% |
| Trade receivables | 40 | €74,633 | €121,001 | +€46,368 | +62.1% |
| Other amounts receivable | 41 | €29,719 | €30,865 | +€1,146 | +3.9% |
| Cash at bank and in hand | 54/58 | €149,928 | €63,145 | -€86,782 | -57.9% |
| Total equity and liabilities | 10/49 | €342,452 | €277,757 | -€64,695 | -18.9% |
| Equity | 10/15 | -€27,049 | -€248,128 | -€221,079 | -817.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,859 | -€274,938 | -€221,079 | -410.5% |
| Amounts payable | 17/49 | €369,501 | €525,884 | +€156,384 | +42.3% |
| Amounts payable within one year | 42/48 | €369,501 | €525,884 | +€156,384 | +42.3% |
| Trade debts | 44 | €280,061 | €435,738 | +€155,677 | +55.6% |
| Suppliers | 440/4 | €280,061 | €435,738 | +€155,677 | +55.6% |
| Taxes, remuneration and social security | 45 | €89,440 | €90,147 | +€706 | +0.8% |
| Taxes | 450/3 | €57,961 | €50,053 | -€7,909 | -13.6% |
| Remuneration and social security | 454/9 | €31,479 | €40,094 | +€8,615 | +27.4% |
| Remuneration, social security and pensions | 62 | €242,260 | €258,261 | +€16,001 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,562 | €19,835 | -€3,727 | -15.8% |
| Other operating charges | 640/8 | €2,568 | €15,116 | +€12,548 | +488.6% |
| Gross operating margin | 9900 | €145,015 | €88,348 | -€56,668 | -39.1% |
| Operating profit (loss) | 9901 | -€123,374 | -€204,864 | -€81,489 | -66.1% |
| Financial income | 75/76B | €70 | €229 | +€158 | +226.3% |
| Recurring financial income | 75 | €70 | €229 | +€158 | +226.3% |
| Financial charges | 65/66B | €795 | €3,216 | +€2,421 | +304.4% |
| Recurring financial charges | 65 | €795 | €3,216 | +€2,421 | +304.4% |
| Profit (loss) for the period before taxes | 9903 | -€124,100 | -€207,851 | -€83,752 | -67.5% |
| Income taxes | 67/77 | €358 | €13,228 | +€12,870 | +3598.5% |
| Profit (loss) for the period | 9904 | -€124,457 | -€221,079 | -€96,622 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€124,457 | -€221,079 | -€96,622 | -77.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.