LE TEMPOREL: 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.
LE TEMPOREL
Largest movements
- Tangible fixed assets -€36,667
down €36,667 (-2.3%), from €1.6m to €1.5m
of which Land and buildings: -€29,963
- Other debts +€56,237
up €56,237 (+4.6%), from €1.2m to €1.3m
- Debts after one year -€33,929
down €33,929 (-4.3%), from €795,896 to €761,968
of which Financial debts: -€33,929
- Profit (loss) carried forward -€27,148
down €27,148 (-5.0%), from -€544,345 to -€571,493
- Current portion of long-term debt -€24,724
down €24,724 (-31.4%), from €78,764 to €54,040
- Gross operating margin +€97,111
up €97,111, from -€76,005 to €21,106
- Financial charges -€11,781
down €11,781 (-57.5%), from €20,492 to €8,710
- Other operating charges -€1,718
down €1,718 (-37.4%), from €4,594 to €2,876
- Depreciation -€1,094
down €1,094 (-2.9%), from €37,761 to €36,667
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 | €1,623,940 | €1,584,345 | -€39,595 | -2.4% |
| Fixed assets | 21/28 | €1,560,557 | €1,523,890 | -€36,667 | -2.3% |
| Tangible fixed assets | 22/27 | €1,560,557 | €1,523,890 | -€36,667 | -2.3% |
| Land and buildings | 22 | €1,538,975 | €1,509,012 | -€29,963 | -1.9% |
| Furniture and vehicles | 24 | €21,582 | €14,878 | -€6,705 | -31.1% |
| Current assets | 29/58 | €63,383 | €60,455 | -€2,928 | -4.6% |
| Amounts receivable within one year | 40/41 | €52,715 | €52,715 | = | 0.0% |
| Trade receivables | 40 | €11,020 | €11,020 | = | 0.0% |
| Other amounts receivable | 41 | €41,695 | €41,695 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,201 | €4,956 | -€4,245 | -46.1% |
| Deferred charges and accrued income | 490/1 | €1,467 | €2,784 | +€1,318 | +89.8% |
| Total equity and liabilities | 10/49 | €1,623,940 | €1,584,345 | -€39,595 | -2.4% |
| Equity | 10/15 | -€524,345 | -€551,493 | -€27,148 | -5.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€544,345 | -€571,493 | -€27,148 | -5.0% |
| Amounts payable | 17/49 | €2,148,285 | €2,135,838 | -€12,447 | -0.6% |
| Amounts payable after more than one year | 17 | €795,896 | €761,968 | -€33,929 | -4.3% |
| Financial debts | 170/4 | €794,396 | €760,468 | -€33,929 | -4.3% |
| Other amounts payable | 178/9 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,352,389 | €1,373,871 | +€21,482 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €78,764 | €54,040 | -€24,724 | -31.4% |
| Trade debts | 44 | €34,438 | €26,508 | -€7,931 | -23.0% |
| Suppliers | 440/4 | €34,438 | €26,508 | -€7,931 | -23.0% |
| Advances received on contracts in progress | 46 | - | €1,700 | +€1,700 | |
| Taxes, remuneration and social security | 45 | €3,801 | €0 | -€3,801 | -100.0% |
| Taxes | 450/3 | €3,801 | €0 | -€3,801 | -100.0% |
| Other amounts payable | 47/48 | €1,235,386 | €1,291,623 | +€56,237 | +4.6% |
| Non-recurring operating income | 76A | €363 | €0 | -€363 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,761 | €36,667 | -€1,094 | -2.9% |
| Other operating charges | 640/8 | €4,594 | €2,876 | -€1,718 | -37.4% |
| Gross operating margin | 9900 | -€76,005 | €21,106 | +€97,111 | |
| Operating profit (loss) | 9901 | -€118,361 | -€18,438 | +€99,923 | +84.4% |
| Financial charges | 65/66B | €20,492 | €8,710 | -€11,781 | -57.5% |
| Recurring financial charges | 65 | €20,492 | €8,710 | -€11,781 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | -€138,852 | -€27,148 | +€111,704 | +80.4% |
| Income taxes | 67/77 | €174 | €0 | -€174 | -100.0% |
| Profit (loss) for the period | 9904 | -€139,027 | -€27,148 | +€111,878 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€139,027 | -€27,148 | +€111,878 | +80.5% |
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 8 October 2026 via checked.be.