Le Temps fil': 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.
Le Temps fil'
Largest movements
- Tangible fixed assets -€14,038
down €14,038 (-6.1%), from €228,796 to €214,758
of which Land and buildings: -€13,371
- Stocks and contracts +€9,901
up €9,901 (+28.2%), from €35,143 to €45,044
- Receivables within one year -€4,707
down €4,707 (-47.3%), from €9,946 to €5,239
of which Trade receivables: -€4,726
- Debts after one year -€10,231
down €10,231 (-3.5%), from €289,489 to €279,259
of which Financial debts: -€12,185
- Profit (loss) carried forward -€7,958
down €7,958 (-18.7%), from -€42,582 to -€50,540
- Tax, wage and social debts +€4,711
up €4,711 (+102%), from €4,619 to €9,330
- Other operating charges -€2,292
down €2,292 (-47.7%), from €4,807 to €2,515
- Financial income +€985
up €985 (+554%), from €178 to €1,162
- Gross operating margin +€924
up €924 (+4.1%), from €22,570 to €23,494
- Financial charges -€569
down €569 (-4.4%), from €13,039 to €12,470
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 | €288,816 | €278,112 | -€10,704 | -3.7% |
| Fixed assets | 21/28 | €234,586 | €218,900 | -€15,686 | -6.7% |
| Intangible fixed assets | 21 | €5,789 | €4,142 | -€1,648 | -28.5% |
| Tangible fixed assets | 22/27 | €228,796 | €214,758 | -€14,038 | -6.1% |
| Land and buildings | 22 | €219,801 | €206,430 | -€13,371 | -6.1% |
| Plant, machinery and equipment | 23 | €2,365 | €2,079 | -€286 | -12.1% |
| Furniture and vehicles | 24 | €6,631 | €6,250 | -€381 | -5.7% |
| Current assets | 29/58 | €54,230 | €59,212 | +€4,982 | +9.2% |
| Stocks and contracts in progress | 3 | €35,143 | €45,044 | +€9,901 | +28.2% |
| Stocks | 30/36 | €35,143 | €45,044 | +€9,901 | +28.2% |
| Amounts receivable within one year | 40/41 | €9,946 | €5,239 | -€4,707 | -47.3% |
| Trade receivables | 40 | €9,946 | €5,221 | -€4,726 | -47.5% |
| Other amounts receivable | 41 | €0 | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €9,060 | €8,844 | -€216 | -2.4% |
| Deferred charges and accrued income | 490/1 | €81 | €85 | +€4 | +4.4% |
| Total equity and liabilities | 10/49 | €288,816 | €278,112 | -€10,704 | -3.7% |
| Equity | 10/15 | -€37,582 | -€45,540 | -€7,958 | -21.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,582 | -€50,540 | -€7,958 | -18.7% |
| Amounts payable | 17/49 | €326,398 | €323,652 | -€2,746 | -0.8% |
| Amounts payable after more than one year | 17 | €289,489 | €279,259 | -€10,231 | -3.5% |
| Financial debts | 170/4 | €205,989 | €193,805 | -€12,185 | -5.9% |
| Other amounts payable | 178/9 | €83,500 | €85,454 | +€1,954 | +2.3% |
| Amounts payable within one year | 42/48 | €34,036 | €43,646 | +€9,610 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €11,594 | €12,777 | +€1,183 | +10.2% |
| Financial debts | 43 | €566 | - | -€566 | |
| Credit institutions | 430/8 | €566 | - | -€566 | |
| Trade debts | 44 | €12,544 | €14,353 | +€1,809 | +14.4% |
| Suppliers | 440/4 | €12,544 | €14,353 | +€1,809 | +14.4% |
| Taxes, remuneration and social security | 45 | €4,619 | €9,330 | +€4,711 | +102% |
| Taxes | 450/3 | €4,619 | €9,330 | +€4,711 | +102% |
| Other amounts payable | 47/48 | €4,713 | €7,186 | +€2,473 | +52.5% |
| Accrued charges and deferred income | 492/3 | €2,873 | €748 | -€2,125 | -74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,501 | €17,629 | +€128 | +0.7% |
| Other operating charges | 640/8 | €4,807 | €2,515 | -€2,292 | -47.7% |
| Gross operating margin | 9900 | €22,570 | €23,494 | +€924 | +4.1% |
| Operating profit (loss) | 9901 | €261 | €3,349 | +€3,088 | +1,183% |
| Financial income | 75/76B | €178 | €1,162 | +€985 | +554% |
| Recurring financial income | 75 | €178 | €1,162 | +€985 | +554% |
| Financial charges | 65/66B | €13,039 | €12,470 | -€569 | -4.4% |
| Recurring financial charges | 65 | €13,039 | €12,470 | -€569 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,600 | -€7,958 | +€4,642 | +36.8% |
| Profit (loss) for the period | 9904 | -€12,600 | -€7,958 | +€4,642 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,600 | -€7,958 | +€4,642 | +36.8% |
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 15 October 2026 via checked.be.