Ets. S. Temmerman: 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.
Ets. S. Temmerman
Largest movements
- Receivables within one year +€5,736
up €5,736 (+4.7%), from €122,273 to €128,010
- Profit (loss) carried forward +€5,803
up €5,803 (+10.1%), from €57,623 to €63,426
- Gross operating margin +€1,807
up €1,807 (+21.4%), from €8,448 to €10,255
- Financial charges +€625
up €625 (+1,344%), from €47 to €672
- Taxes +€221
up €221 (+16.3%), from €1,355 to €1,575
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 | €129,087 | €134,646 | +€5,559 | +4.3% |
| Fixed assets | 21/28 | €6,636 | €6,636 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,636 | €6,636 | = | 0.0% |
| Land and buildings | 22 | €6,636 | €6,636 | = | 0.0% |
| Current assets | 29/58 | €122,451 | €128,010 | +€5,559 | +4.5% |
| Amounts receivable within one year | 40/41 | €122,273 | €128,010 | +€5,736 | +4.7% |
| Other amounts receivable | 41 | €122,273 | €128,010 | +€5,736 | +4.7% |
| Cash at bank and in hand | 54/58 | €177 | - | -€177 | |
| Total equity and liabilities | 10/49 | €129,087 | €134,646 | +€5,559 | +4.3% |
| Equity | 10/15 | €125,823 | €131,626 | +€5,803 | +4.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,623 | €63,426 | +€5,803 | +10.1% |
| Amounts payable | 17/49 | €3,264 | €3,020 | -€244 | -7.5% |
| Amounts payable within one year | 42/48 | €3,264 | €3,020 | -€244 | -7.5% |
| Financial debts | 43 | - | €494 | +€494 | |
| Credit institutions | 430/8 | - | €494 | +€494 | |
| Trade debts | 44 | €630 | €950 | +€321 | +50.9% |
| Suppliers | 440/4 | €630 | €950 | +€321 | +50.9% |
| Taxes, remuneration and social security | 45 | €2,634 | €1,575 | -€1,059 | -40.2% |
| Taxes | 450/3 | €2,634 | €1,575 | -€1,059 | -40.2% |
| Other operating charges | 640/8 | €2,188 | €2,206 | +€17 | +0.8% |
| Gross operating margin | 9900 | €8,448 | €10,255 | +€1,807 | +21.4% |
| Operating profit (loss) | 9901 | €6,260 | €8,050 | +€1,790 | +28.6% |
| Financial charges | 65/66B | €47 | €672 | +€625 | +1,344% |
| Recurring financial charges | 65 | €47 | €672 | +€625 | +1,344% |
| Profit (loss) for the period before taxes | 9903 | €6,214 | €7,378 | +€1,165 | +18.7% |
| Income taxes | 67/77 | €1,355 | €1,575 | +€221 | +16.3% |
| Profit (loss) for the period | 9904 | €4,859 | €5,803 | +€944 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,859 | €5,803 | +€944 | +19.4% |
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 29 October 2026 via checked.be.