De Temmerman Ann: 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.
De Temmerman Ann
Largest movements
- Cash +€230,385
up €230,385 (+292%), from €78,960 to €309,344
mainly Current investments (+€200,000) and Other debts (+€179,589)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Tangible fixed assets -€25,018
down €25,018 (-32.6%), from €76,705 to €51,688
of which Land and buildings: -€18,663
- Deferred charges and accrued income +€8,020
up €8,020 (+529%), from €1,515 to €9,535
- Receivables within one year -€7,789
no longer reported in 2025 (was €7,789)
- Other debts +€179,589
up €179,589 (+931%), from €19,293 to €198,882
- Reserves -€179,428
down €179,428 (-77.6%), from €231,158 to €51,730
- Tax, wage and social debts +€6,547
up €6,547 (+233%), from €2,807 to €9,354
of which Taxes: +€9,354
- Gross operating margin -€5,580
down €5,580 (-19.4%), from €28,776 to €23,196
- Financial income +€2,584
up €2,584 (+79.3%), from €3,257 to €5,841
- Depreciation -€2,200
down €2,200 (-8.1%), from €27,218 to €25,018
- Taxes -€862
down €862 (-34.7%), from €2,487 to €1,625
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 | €365,106 | €370,704 | +€5,598 | +1.5% |
| Fixed assets | 21/28 | €76,842 | €51,824 | -€25,018 | -32.6% |
| Tangible fixed assets | 22/27 | €76,705 | €51,688 | -€25,018 | -32.6% |
| Land and buildings | 22 | €68,591 | €49,928 | -€18,663 | -27.2% |
| Plant, machinery and equipment | 23 | €2,956 | €1,760 | -€1,196 | -40.5% |
| Furniture and vehicles | 24 | €5,159 | - | -€5,159 | |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €288,264 | €318,880 | +€30,616 | +10.6% |
| Amounts receivable within one year | 40/41 | €7,789 | - | -€7,789 | |
| Other amounts receivable | 41 | €7,789 | - | -€7,789 | |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €78,960 | €309,344 | +€230,385 | +292% |
| Deferred charges and accrued income | 490/1 | €1,515 | €9,535 | +€8,020 | +529% |
| Total equity and liabilities | 10/49 | €365,106 | €370,704 | +€5,598 | +1.5% |
| Equity | 10/15 | €339,758 | €160,330 | -€179,428 | -52.8% |
| Contributions | 10/11 | €108,600 | €108,600 | = | 0.0% |
| Reserves | 13 | €231,158 | €51,730 | -€179,428 | -77.6% |
| Distributable reserves | 133 | €231,158 | €51,730 | -€179,428 | -77.6% |
| Amounts payable | 17/49 | €25,348 | €210,374 | +€185,026 | +730% |
| Amounts payable within one year | 42/48 | €24,373 | €209,399 | +€185,026 | +759% |
| Trade debts | 44 | €2,273 | €1,164 | -€1,110 | -48.8% |
| Suppliers | 440/4 | €2,273 | €1,164 | -€1,110 | -48.8% |
| Taxes, remuneration and social security | 45 | €2,807 | €9,354 | +€6,547 | +233% |
| Taxes | 450/3 | - | €9,354 | +€9,354 | |
| Remuneration and social security | 454/9 | €2,807 | - | -€2,807 | |
| Other amounts payable | 47/48 | €19,293 | €198,882 | +€179,589 | +931% |
| Accrued charges and deferred income | 492/3 | €975 | €975 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,218 | €25,018 | -€2,200 | -8.1% |
| Other operating charges | 640/8 | €680 | €701 | +€20 | +3.0% |
| Gross operating margin | 9900 | €28,776 | €23,196 | -€5,580 | -19.4% |
| Operating profit (loss) | 9901 | €877 | -€2,522 | -€3,400 | |
| Financial income | 75/76B | €3,257 | €5,841 | +€2,584 | +79.3% |
| Recurring financial income | 75 | €3,257 | €5,841 | +€2,584 | +79.3% |
| Financial charges | 65/66B | €76 | €66 | -€10 | -13.0% |
| Recurring financial charges | 65 | €76 | €66 | -€10 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €4,059 | €3,253 | -€806 | -19.9% |
| Income taxes | 67/77 | €2,487 | €1,625 | -€862 | -34.7% |
| Profit (loss) for the period | 9904 | €1,572 | €1,628 | +€56 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,572 | €1,628 | +€56 | +3.6% |
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 25 October 2026 via checked.be.