FERME DES TEMPLIERS: what changed
What changed
FERME DES TEMPLIERS
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€19,253
2024 · -€18,890-€363
Equity
€164,303
2024 · €166,601-€2,298
Cash
€1,230
2024 · €189+€1,041
Balance sheet total
€766,444
2024 · €765,765+€679
Largest movements
Assets
- Receivables within one year +€66,563
up €66,563 (+54.8%), from €121,469 to €188,032
of which Other amounts receivable: +€64,463
- Tangible fixed assets -€63,131
down €63,131 (-9.9%), from €636,517 to €573,387
of which Land and buildings: -€61,812
Equity and liabilities
- Other debts +€99,284
new in 2025: €99,284
- Debts after one year -€53,502
down €53,502 (-13.5%), from €395,817 to €342,315
- Provisions -€35,031
down €35,031 (-25.2%), from €139,248 to €104,216
- Profit (loss) carried forward +€13,572
up €13,572 (+3.9%), from -€345,282 to -€331,710
- Reserves -€8,735
down €8,735 (-2.4%), from €369,024 to €360,288
of which Tax-exempt reserves: -€8,735
Income statement
- Depreciation +€1,333
up €1,333 (+2.0%), from €65,592 to €66,925
- Financial charges -€829
down €829 (-7.4%), from €11,206 to €10,377
- Other operating charges -€762
down €762 (-19.2%), from €3,972 to €3,210
- Gross operating margin -€656
down €656 (-1.5%), from €43,804 to €43,148
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€18,890
Gross operating margin
-€656
Depreciation
-€1,333
Other operating charges
+€762
Financial income
+€35
Financial charges
+€829
Result 2025
-€19,253
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€35,509
Investment
€0
Financing
-€34,468
Cash 2024
€189
From operations (derived)
+€35,509
Net result for the year
-€19,253
Depreciation
+€66,925
Receivables within one year
-€66,563
Provisions
-€35,031
Trade debts
-€7,412
Tax, wage and social debts
+€657
Advances received
-€3,098
Other debts
+€99,284
Financing
-€34,468
Debts after one year
-€53,502
Current portion of long-term debt
+€2,079
Contributions, distributions and other
+€16,955
Cash 2025
€1,230
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €765,765 | €766,444 | +€679 | +0.1% |
| Formation expenses | 20 | €7,589 | €3,795 | -€3,795 | -50.0% |
| Fixed assets | 21/28 | €636,517 | €573,387 | -€63,131 | -9.9% |
| Tangible fixed assets | 22/27 | €636,517 | €573,387 | -€63,131 | -9.9% |
| Land and buildings | 22 | €633,679 | €571,868 | -€61,812 | -9.8% |
| Plant, machinery and equipment | 23 | €610 | €0 | -€610 | -100% |
| Furniture and vehicles | 24 | €2,228 | €1,519 | -€709 | -31.8% |
| Current assets | 29/58 | €121,658 | €189,262 | +€67,604 | +55.6% |
| Amounts receivable within one year | 40/41 | €121,469 | €188,032 | +€66,563 | +54.8% |
| Trade receivables | 40 | €5,749 | €7,850 | +€2,100 | +36.5% |
| Other amounts receivable | 41 | €115,720 | €180,183 | +€64,463 | +55.7% |
| Cash at bank and in hand | 54/58 | €189 | €1,230 | +€1,041 | +551% |
| Total equity and liabilities | 10/49 | €765,765 | €766,444 | +€679 | +0.1% |
| Equity | 10/15 | €166,601 | €164,303 | -€2,298 | -1.4% |
| Contributions | 10/11 | €68,000 | €68,000 | = | 0.0% |
| Reserves | 13 | €369,024 | €360,288 | -€8,735 | -2.4% |
| Non-distributable reserves | 130/1 | €6,800 | €6,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,800 | €6,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €362,224 | €353,488 | -€8,735 | -2.4% |
| Profit (loss) carried forward | 14 | -€345,282 | -€331,710 | +€13,572 | +3.9% |
| Investment grants | 15 | €74,859 | €67,725 | -€7,135 | -9.5% |
| Provisions and deferred taxes | 16 | €139,248 | €104,216 | -€35,031 | -25.2% |
| Deferred taxes | 168 | €139,248 | €104,216 | -€35,031 | -25.2% |
| Amounts payable | 17/49 | €459,916 | €497,924 | +€38,008 | +8.3% |
| Amounts payable after more than one year | 17 | €395,817 | €342,315 | -€53,502 | -13.5% |
| Financial debts | 170/4 | €395,817 | €342,315 | -€53,502 | -13.5% |
| Amounts payable within one year | 42/48 | €64,099 | €155,609 | +€91,510 | +143% |
| Current portion of amounts payable after more than one year | 42 | €52,281 | €54,360 | +€2,079 | +4.0% |
| Trade debts | 44 | €8,721 | €1,309 | -€7,412 | -85.0% |
| Suppliers | 440/4 | €8,721 | €1,309 | -€7,412 | -85.0% |
| Advances received on contracts in progress | 46 | €3,098 | €0 | -€3,098 | -100% |
| Taxes, remuneration and social security | 45 | - | €657 | +€657 | |
| Taxes | 450/3 | - | €657 | +€657 | |
| Other amounts payable | 47/48 | - | €99,284 | +€99,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,592 | €66,925 | +€1,333 | +2.0% |
| Other operating charges | 640/8 | €3,972 | €3,210 | -€762 | -19.2% |
| Gross operating margin | 9900 | €43,804 | €43,148 | -€656 | -1.5% |
| Operating profit (loss) | 9901 | -€25,761 | -€26,987 | -€1,226 | -4.8% |
| Financial income | 75/76B | €7,135 | €7,170 | +€35 | +0.5% |
| Recurring financial income | 75 | €7,135 | €7,170 | +€35 | +0.5% |
| Financial charges | 65/66B | €11,206 | €10,377 | -€829 | -7.4% |
| Recurring financial charges | 65 | €11,206 | €10,377 | -€829 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€29,832 | -€30,194 | -€363 | -1.2% |
| Transfer from deferred taxes | 780 | €10,942 | €10,942 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€18,890 | -€19,253 | -€363 | -1.9% |
| Transfer from tax-exempt reserves | 789 | €32,825 | €32,825 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,935 | €13,572 | -€363 | -2.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.