LE TREMPLIN: 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 TREMPLIN
Largest movements
- Cash -€23,215
down €23,215 (-31.0%), from €74,897 to €51,682
mainly Tax, wage and social debts (-€28,726) and Investment in fixed assets (net) (-€15,187)
- Receivables within one year -€14,236
down €14,236 (-14.9%), from €95,487 to €81,251
of which Other amounts receivable: -€23,313
- Tangible fixed assets +€7,367
up €7,367 (+18.3%), from €40,323 to €47,690
of which Other tangible fixed assets: +€7,002
- Tax, wage and social debts -€28,726
down €28,726 (-24.8%), from €115,626 to €86,899
of which Remuneration and social security: -€19,836
- Profit (loss) carried forward +€15,586
up €15,586 (+102%), from €15,285 to €30,871
- Provisions -€12,750
down €12,750 (-100%), from €12,750 to €0
- Investment grants -€2,823
down €2,823 (-6.3%), from €44,830 to €42,006
- Staff costs +€7,805
up €7,805 (+1.3%), from €602,996 to €610,801
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 | €212,658 | €183,259 | -€29,399 | -13.8% |
| Fixed assets | 21/28 | €42,123 | €49,490 | +€7,367 | +17.5% |
| Tangible fixed assets | 22/27 | €40,323 | €47,690 | +€7,367 | +18.3% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €0 | €365 | +€365 | |
| Other tangible fixed assets | 26 | €40,323 | €47,325 | +€7,002 | +17.4% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €170,535 | €133,769 | -€36,766 | -21.6% |
| Amounts receivable within one year | 40/41 | €95,487 | €81,251 | -€14,236 | -14.9% |
| Trade receivables | 40 | €1,035 | €10,112 | +€9,077 | +877% |
| Other amounts receivable | 41 | €94,452 | €71,139 | -€23,313 | -24.7% |
| Cash at bank and in hand | 54/58 | €74,897 | €51,682 | -€23,215 | -31.0% |
| Deferred charges and accrued income | 490/1 | €151 | €837 | +€685 | +453% |
| Total equity and liabilities | 10/49 | €212,658 | €183,259 | -€29,399 | -13.8% |
| Equity | 10/15 | €60,114 | €72,877 | +€12,763 | +21.2% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €15,285 | €30,871 | +€15,586 | +102% |
| Investment grants | 15 | €44,830 | €42,006 | -€2,823 | -6.3% |
| Provisions and deferred taxes | 16 | €12,750 | €0 | -€12,750 | -100% |
| Provisions for liabilities and charges | 160/5 | €12,750 | €0 | -€12,750 | -100% |
| Taxes | 161 | €2,750 | €0 | -€2,750 | -100% |
| Major repairs and maintenance | 162 | €10,000 | €0 | -€10,000 | -100% |
| Amounts payable | 17/49 | €139,794 | €110,382 | -€29,412 | -21.0% |
| Amounts payable within one year | 42/48 | €139,069 | €109,022 | -€30,047 | -21.6% |
| Trade debts | 44 | €23,443 | €22,123 | -€1,320 | -5.6% |
| Suppliers | 440/4 | €23,443 | €22,123 | -€1,320 | -5.6% |
| Taxes, remuneration and social security | 45 | €115,626 | €86,899 | -€28,726 | -24.8% |
| Taxes | 450/3 | €22,328 | €13,438 | -€8,890 | -39.8% |
| Remuneration and social security | 454/9 | €93,298 | €73,461 | -€19,836 | -21.3% |
| Accrued charges and deferred income | 492/3 | €725 | €1,360 | +€635 | +87.5% |
| Turnover | 70 | €134,822 | €137,459 | +€2,637 | +2.0% |
| Membership fees, donations, legacies and grants | 73 | €624,005 | €627,897 | +€3,892 | +0.6% |
| Non-recurring operating income | 76A | €15,001 | €4,738 | -€10,263 | -68.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €134,432 | €129,053 | -€5,380 | -4.0% |
| Remuneration, social security and pensions | 62 | €602,996 | €610,801 | +€7,805 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,819 | €7,821 | +€1,002 | +14.7% |
| Other operating charges | 640/8 | €675 | €0 | -€675 | -100% |
| Non-recurring operating charges | 66A | €13,487 | €25,033 | +€11,546 | +85.6% |
| Gross operating margin | 9900 | €639,395 | €641,042 | +€1,646 | +0.3% |
| Operating profit (loss) | 9901 | €9,168 | €10,137 | +€969 | +10.6% |
| Financial income | 75/76B | €5,191 | €5,783 | +€592 | +11.4% |
| Recurring financial income | 75 | €5,191 | €5,783 | +€592 | +11.4% |
| Financial charges | 65/66B | €601 | €334 | -€268 | -44.5% |
| Recurring financial charges | 65 | €601 | €334 | -€268 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €13,757 | €15,586 | +€1,829 | +13.3% |
| Profit (loss) for the period | 9904 | €13,757 | €15,586 | +€1,829 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,757 | €15,586 | +€1,829 | +13.3% |
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.