DE TEMMERMEYE: 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 TEMMERMEYE
Largest movements
- Current investments +€115,600
up €115,600 (+462%), from €25,000 to €140,600
- Cash -€85,463
down €85,463 (-33.9%), from €252,425 to €166,962
mainly Contributions, distributions and other (-€217,786) and Current investments (-€115,600)
- Tangible fixed assets -€47,022
down €47,022 (-6.9%), from €682,811 to €635,789
of which Leasing and similar rights: -€38,865
- Deferred charges and accrued income +€12,000
up €12,000 (+18.8%), from €64,000 to €76,000
- Other debts +€121,635
up €121,635 (+42.1%), from €289,194 to €410,829
- Profit (loss) carried forward -€112,912
no longer reported in 2025 (was €112,912)
- Debts after one year -€44,441
down €44,441 (-9.5%), from €467,841 to €423,401
- Tax, wage and social debts +€23,817
up €23,817 (+107%), from €22,213 to €46,030
of which Remuneration and social security: +€18,808
- Gross operating margin +€26,761
up €26,761 (+11.1%), from €241,113 to €267,874
- Financial charges +€26,250
up €26,250 (+59.8%), from €43,910 to €70,160
- Depreciation +€7,658
up €7,658 (+16.0%), from €47,973 to €55,631
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 | €1,024,236 | €1,019,351 | -€4,885 | -0.5% |
| Fixed assets | 21/28 | €682,811 | €635,789 | -€47,022 | -6.9% |
| Tangible fixed assets | 22/27 | €682,811 | €635,789 | -€47,022 | -6.9% |
| Plant, machinery and equipment | 23 | €1,992 | - | -€1,992 | |
| Furniture and vehicles | 24 | €63,993 | €57,828 | -€6,165 | -9.6% |
| Leasing and similar rights | 25 | €616,826 | €577,961 | -€38,865 | -6.3% |
| Current assets | 29/58 | €341,425 | €383,562 | +€42,137 | +12.3% |
| Current investments | 50/53 | €25,000 | €140,600 | +€115,600 | +462% |
| Cash at bank and in hand | 54/58 | €252,425 | €166,962 | -€85,463 | -33.9% |
| Deferred charges and accrued income | 490/1 | €64,000 | €76,000 | +€12,000 | +18.8% |
| Total equity and liabilities | 10/49 | €1,024,236 | €1,019,351 | -€4,885 | -0.5% |
| Equity | 10/15 | €205,912 | €93,000 | -€112,912 | -54.8% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,912 | - | -€112,912 | |
| Amounts payable | 17/49 | €818,324 | €926,351 | +€108,027 | +13.2% |
| Amounts payable after more than one year | 17 | €467,841 | €423,401 | -€44,441 | -9.5% |
| Financial debts | 170/4 | €467,841 | €423,401 | -€44,441 | -9.5% |
| Amounts payable within one year | 42/48 | €350,482 | €502,950 | +€152,468 | +43.5% |
| Current portion of amounts payable after more than one year | 42 | €35,234 | €41,000 | +€5,766 | +16.4% |
| Trade debts | 44 | €3,841 | €5,091 | +€1,250 | +32.5% |
| Suppliers | 440/4 | €3,841 | €5,091 | +€1,250 | +32.5% |
| Taxes, remuneration and social security | 45 | €22,213 | €46,030 | +€23,817 | +107% |
| Taxes | 450/3 | €19,539 | €24,548 | +€5,009 | +25.6% |
| Remuneration and social security | 454/9 | €2,674 | €21,482 | +€18,808 | +703% |
| Other amounts payable | 47/48 | €289,194 | €410,829 | +€121,635 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,973 | €55,631 | +€7,658 | +16.0% |
| Other operating charges | 640/8 | €5,866 | €6,666 | +€801 | +13.6% |
| Gross operating margin | 9900 | €241,113 | €267,874 | +€26,761 | +11.1% |
| Operating profit (loss) | 9901 | €187,274 | €205,576 | +€18,302 | +9.8% |
| Financial income | 75/76B | €40 | €183 | +€143 | +355% |
| Recurring financial income | 75 | €40 | €183 | +€143 | +355% |
| Financial charges | 65/66B | €43,910 | €70,160 | +€26,250 | +59.8% |
| Recurring financial charges | 65 | €43,910 | €70,160 | +€26,250 | +59.8% |
| Profit (loss) for the period before taxes | 9903 | €143,405 | €135,599 | -€7,805 | -5.4% |
| Income taxes | 67/77 | €30,492 | €30,726 | +€233 | +0.8% |
| Profit (loss) for the period | 9904 | €112,912 | €104,874 | -€8,039 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €112,912 | €104,874 | -€8,039 | -7.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.