DR. TEMPELS: 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.
DR. TEMPELS
Largest movements
- Current investments +€366,623
up €366,623 (+63.2%), from €580,000 to €946,623
- Tangible fixed assets -€33,431
down €33,431 (-37.8%), from €88,330 to €54,899
of which Plant, machinery and equipment: -€31,898
- Stocks and contracts -€32,956
down €32,956 (-54.1%), from €60,877 to €27,921
- Cash -€27,141
down €27,141 (-4.7%), from €575,803 to €548,662
mainly Current investments (-€366,623) and Contributions, distributions and other (-€67,000)
- Reserves +€269,063
up €269,063 (+24.1%), from €1.1m to €1.4m
of which Distributable reserves: +€269,063
- Tax, wage and social debts -€25,476
down €25,476 (-30.4%), from €83,786 to €58,310
of which Taxes: -€26,419
- Other debts +€23,539
up €23,539 (+58.2%), from €40,441 to €63,980
- Gross operating margin +€124,403
up €124,403 (+31.1%), from €400,529 to €524,932
- Taxes +€49,382
up €49,382 (+48.3%), from €102,186 to €151,568
- Financial income +€26,681
up €26,681 (+1,681%), from €1,587 to €28,268
- Depreciation -€8,495
down €8,495 (-32.2%), from €26,368 to €17,873
- Staff costs +€7,870
up €7,870 (+25.0%), from €31,543 to €39,413
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 | €1,314,780 | €1,585,269 | +€270,489 | +20.6% |
| Fixed assets | 21/28 | €88,330 | €54,899 | -€33,431 | -37.8% |
| Tangible fixed assets | 22/27 | €88,330 | €54,899 | -€33,431 | -37.8% |
| Land and buildings | 22 | €7,185 | €6,309 | -€876 | -12.2% |
| Plant, machinery and equipment | 23 | €78,860 | €46,963 | -€31,898 | -40.4% |
| Furniture and vehicles | 24 | €2,285 | €1,628 | -€658 | -28.8% |
| Current assets | 29/58 | €1,226,450 | €1,530,369 | +€303,920 | +24.8% |
| Stocks and contracts in progress | 3 | €60,877 | €27,921 | -€32,956 | -54.1% |
| Stocks | 30/36 | €60,877 | €27,921 | -€32,956 | -54.1% |
| Amounts receivable within one year | 40/41 | €4,096 | €2,299 | -€1,797 | -43.9% |
| Trade receivables | 40 | €4,096 | €2,299 | -€1,797 | -43.9% |
| Current investments | 50/53 | €580,000 | €946,623 | +€366,623 | +63.2% |
| Cash at bank and in hand | 54/58 | €575,803 | €548,662 | -€27,141 | -4.7% |
| Deferred charges and accrued income | 490/1 | €5,674 | €4,864 | -€810 | -14.3% |
| Total equity and liabilities | 10/49 | €1,314,780 | €1,585,269 | +€270,489 | +20.6% |
| Equity | 10/15 | €1,187,550 | €1,456,614 | +€269,063 | +22.7% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €1,115,049 | €1,384,112 | +€269,063 | +24.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,115,049 | €1,384,112 | +€269,063 | +24.1% |
| Profit (loss) carried forward | 14 | €60,104 | €60,104 | = | 0.0% |
| Amounts payable | 17/49 | €127,230 | €128,655 | +€1,425 | +1.1% |
| Amounts payable within one year | 42/48 | €127,230 | €128,160 | +€930 | +0.7% |
| Trade debts | 44 | €3,003 | €5,870 | +€2,867 | +95.5% |
| Suppliers | 440/4 | €3,003 | €5,870 | +€2,867 | +95.5% |
| Taxes, remuneration and social security | 45 | €83,786 | €58,310 | -€25,476 | -30.4% |
| Taxes | 450/3 | €79,489 | €53,069 | -€26,419 | -33.2% |
| Remuneration and social security | 454/9 | €4,297 | €5,241 | +€943 | +21.9% |
| Other amounts payable | 47/48 | €40,441 | €63,980 | +€23,539 | +58.2% |
| Accrued charges and deferred income | 492/3 | - | €495 | +€495 | |
| Non-recurring operating income | 76A | - | €8,462 | +€8,462 | |
| Remuneration, social security and pensions | 62 | €31,543 | €39,413 | +€7,870 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,368 | €17,873 | -€8,495 | -32.2% |
| Other operating charges | 640/8 | €8,426 | €2,489 | -€5,938 | -70.5% |
| Non-recurring operating charges | 66A | €205 | €2,321 | +€2,116 | +1,033% |
| Gross operating margin | 9900 | €400,529 | €524,932 | +€124,403 | +31.1% |
| Operating profit (loss) | 9901 | €333,988 | €462,837 | +€128,849 | +38.6% |
| Financial income | 75/76B | €1,587 | €28,268 | +€26,681 | +1,681% |
| Recurring financial income | 75 | €1,587 | €28,268 | +€26,681 | +1,681% |
| Financial charges | 65/66B | €4,787 | €3,474 | -€1,314 | -27.4% |
| Recurring financial charges | 65 | €4,787 | €3,474 | -€1,314 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €330,788 | €487,631 | +€156,844 | +47.4% |
| Income taxes | 67/77 | €102,186 | €151,568 | +€49,382 | +48.3% |
| Profit (loss) for the period | 9904 | €228,602 | €336,063 | +€107,461 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €228,602 | €336,063 | +€107,461 | +47.0% |
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 15 October 2026 via checked.be.