INTEMPOREL: what changed
Two fiscal 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.
INTEMPOREL
Largest movements
- Tangible fixed assets +€82,933
up €82,933 (+26.8%), from €309,915 to €392,847
of which Furniture and vehicles: +€100,358
- Cash -€66,170
down €66,170 (-44.6%), from €148,308 to €82,138
mainly Investment in fixed assets (net) (-€126,985) and Contributions, distributions and other (-€80,000)
- Receivables within one year +€24,559
up €24,559 (+7.0%), from €351,897 to €376,455
of which Other amounts receivable: +€14,450
- Debts after one year +€54,296
up €54,296 (+30.5%), from €178,000 to €232,296
- Tax, wage and social debts -€29,744
down €29,744 (-47.1%), from €63,159 to €33,415
of which Taxes: -€27,952
- Other debts +€27,061
up €27,061 (+1407.1%), from €1,923 to €28,985
- Reserves -€23,000
down €23,000 (-5.4%), from €422,941 to €399,941
of which Distributable reserves: -€23,000
- Current portion of long-term debt +€21,041
up €21,041 (+70.9%), from €29,679 to €50,720
- Purchases and services -€66,147
down €66,147 (-17.9%), from €369,414 to €303,268
- Turnover -€64,159
down €64,159 (-9.9%), from €650,064 to €585,905
- Gross operating margin +€19,851
up €19,851 (+6.5%), from €303,914 to €323,765
- Taxes +€11,975
up €11,975 (+88.4%), from €13,548 to €25,523
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.
Cash bridge derived
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 | €947,215 | €985,352 | +€38,137 | +4.0% |
| Fixed assets | 21/28 | €310,545 | €393,477 | +€82,933 | +26.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €309,915 | €392,847 | +€82,933 | +26.8% |
| Land and buildings | 22 | €261,342 | €241,504 | -€19,839 | -7.6% |
| Plant, machinery and equipment | 23 | €2,999 | €7,663 | +€4,664 | +155.5% |
| Furniture and vehicles | 24 | €21,210 | €121,568 | +€100,358 | +473.2% |
| Other tangible fixed assets | 26 | €24,363 | €22,112 | -€2,251 | -9.2% |
| Financial fixed assets | 28 | €630 | €630 | = | 0.0% |
| Current assets | 29/58 | €636,670 | €591,874 | -€44,796 | -7.0% |
| Stocks and contracts in progress | 3 | €136,466 | €132,897 | -€3,568 | -2.6% |
| Stocks | 30/36 | €136,466 | €132,897 | -€3,568 | -2.6% |
| Amounts receivable within one year | 40/41 | €351,897 | €376,455 | +€24,559 | +7.0% |
| Trade receivables | 40 | €1,172 | €11,281 | +€10,109 | +862.4% |
| Other amounts receivable | 41 | €350,724 | €365,174 | +€14,450 | +4.1% |
| Cash at bank and in hand | 54/58 | €148,308 | €82,138 | -€66,170 | -44.6% |
| Deferred charges and accrued income | 490/1 | €0 | €384 | +€384 | |
| Total equity and liabilities | 10/49 | €947,215 | €985,352 | +€38,137 | +4.0% |
| Equity | 10/15 | €601,093 | €578,357 | -€22,736 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €422,941 | €399,941 | -€23,000 | -5.4% |
| Tax-exempt reserves | 132 | €15,681 | €15,681 | = | 0.0% |
| Distributable reserves | 133 | €407,260 | €384,260 | -€23,000 | -5.6% |
| Profit (loss) carried forward | 14 | €159,552 | €159,816 | +€264 | +0.2% |
| Amounts payable | 17/49 | €346,122 | €406,995 | +€60,873 | +17.6% |
| Amounts payable after more than one year | 17 | €178,000 | €232,296 | +€54,296 | +30.5% |
| Financial debts | 170/4 | €178,000 | €232,296 | +€54,296 | +30.5% |
| Amounts payable within one year | 42/48 | €167,113 | €174,699 | +€7,586 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €29,679 | €50,720 | +€21,041 | +70.9% |
| Financial debts | 43 | €28,000 | €28,000 | = | 0.0% |
| Credit institutions | 430/8 | €28,000 | €28,000 | = | 0.0% |
| Trade debts | 44 | €44,348 | €33,579 | -€10,768 | -24.3% |
| Suppliers | 440/4 | €44,348 | €33,579 | -€10,768 | -24.3% |
| Advances received on contracts in progress | 46 | €4 | - | -€4 | |
| Taxes, remuneration and social security | 45 | €63,159 | €33,415 | -€29,744 | -47.1% |
| Taxes | 450/3 | €42,761 | €14,809 | -€27,952 | -65.4% |
| Remuneration and social security | 454/9 | €20,398 | €18,606 | -€1,792 | -8.8% |
| Other amounts payable | 47/48 | €1,923 | €28,985 | +€27,061 | +1407.1% |
| Accrued charges and deferred income | 492/3 | €1,009 | €0 | -€1,009 | -100.0% |
| Turnover | 70 | €650,064 | €585,905 | -€64,159 | -9.9% |
| Non-recurring operating income | 76A | €0 | €1,414 | +€1,414 | |
| Goods, raw materials, services and sundry goods | 60/61 | €369,414 | €303,268 | -€66,147 | -17.9% |
| Remuneration, social security and pensions | 62 | €181,897 | €182,901 | +€1,005 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,686 | €44,052 | +€4,366 | +11.0% |
| Other operating charges | 640/8 | €2,108 | €2,264 | +€156 | +7.4% |
| Non-recurring operating charges | 66A | €36,980 | €1,417 | -€35,563 | -96.2% |
| Gross operating margin | 9900 | €303,914 | €323,765 | +€19,851 | +6.5% |
| Operating profit (loss) | 9901 | €43,243 | €93,131 | +€49,888 | +115.4% |
| Financial income | 75/76B | €9,343 | €4,125 | -€5,218 | -55.9% |
| Recurring financial income | 75 | €9,343 | €4,125 | -€5,218 | -55.9% |
| Financial charges | 65/66B | €12,098 | €14,469 | +€2,371 | +19.6% |
| Recurring financial charges | 65 | €12,098 | €14,469 | +€2,371 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €40,489 | €82,787 | +€42,298 | +104.5% |
| Income taxes | 67/77 | €13,548 | €25,523 | +€11,975 | +88.4% |
| Profit (loss) for the period | 9904 | €26,940 | €57,264 | +€30,324 | +112.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,940 | €57,264 | +€30,324 | +112.6% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.