LES TEMPLIERS: 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.
What changed
LES TEMPLIERS
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€119,255
2024 · -€215,661+€96,407
Equity
€1.2m
2024 · €35,163+€1.2m
Cash
€102,761
2024 · €68,488+€34,273
Balance sheet total
€4.2m
2024 · €3.0m+€1.2m
Largest movements
Assets
- Tangible fixed assets +€1.4m
up €1.4m (+188%), from €744,567 to €2.1m
of which Land and buildings: +€1.4m
- Intangible fixed assets -€193,960
down €193,960 (-11.7%), from €1.7m to €1.5m
- Receivables within one year -€83,103
down €83,103 (-16.0%), from €520,566 to €437,463
of which Other amounts receivable: -€45,534
Equity and liabilities
- Revaluation surpluses +€1.3m
new in 2025: €1.3m
- Profit (loss) carried forward -€119,255
down €119,255, from €27,103 to -€92,152
- Tax, wage and social debts +€84,185
up €84,185 (+21.8%), from €386,907 to €471,092
of which Remuneration and social security: +€85,749
- Trade debts -€80,051
down €80,051 (-57.2%), from €140,053 to €60,002
Income statement
- Gross operating margin +€286,301
up €286,301 (+9.6%), from €3.0m to €3.3m
- Staff costs +€144,047
up €144,047 (+5.1%), from €2.8m to €3.0m
- Taxes +€33,177
up €33,177 (+2,131%), from €1,557 to €34,734
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.
Result 2024
-€215,661
Gross operating margin
+€286,301
Staff costs
-€144,047
Depreciation
-€19,805
Other operating charges
-€1,141
Financial income
-€165
Financial charges
+€8,439
Taxes
-€33,177
Result 2025
-€119,255
raises the resultlowers the result
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.
From operations
+€220,142
Investment
-€1.5m
Financing
+€1.3m
Cash 2024
€68,488
From operations (derived)
+€220,142
Net result for the year
-€119,255
Depreciation
+€297,487
Receivables within one year
+€83,103
Deferred charges and accrued income
-€26,586
Trade debts
-€80,051
Tax, wage and social debts
+€84,185
Advances received
-€3,768
Other debts
-€14,974
Accrued charges and deferred income
-€0
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
+€1.3m
Debts after one year
-€9,001
Current portion of long-term debt
+€24,652
Short-term financial debts
+€2,749
Contributions, distributions and other
+€1.3m
Cash 2025
€102,761
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,011,979 | €4,196,517 | +€1.2m | +39.3% |
| Fixed assets | 21/28 | €2,411,338 | €3,618,119 | +€1.2m | +50.0% |
| Intangible fixed assets | 21 | €1,663,805 | €1,469,845 | -€193,960 | -11.7% |
| Tangible fixed assets | 22/27 | €744,567 | €2,145,308 | +€1.4m | +188% |
| Land and buildings | 22 | €529,667 | €1,961,792 | +€1.4m | +270% |
| Plant, machinery and equipment | 23 | €116,258 | €116,699 | +€441 | +0.4% |
| Furniture and vehicles | 24 | €98,642 | €66,818 | -€31,825 | -32.3% |
| Financial fixed assets | 28 | €2,966 | €2,966 | = | 0.0% |
| Current assets | 29/58 | €600,641 | €578,397 | -€22,244 | -3.7% |
| Amounts receivable within one year | 40/41 | €520,566 | €437,463 | -€83,103 | -16.0% |
| Trade receivables | 40 | €331,590 | €294,021 | -€37,569 | -11.3% |
| Other amounts receivable | 41 | €188,976 | €143,442 | -€45,534 | -24.1% |
| Cash at bank and in hand | 54/58 | €68,488 | €102,761 | +€34,273 | +50.0% |
| Deferred charges and accrued income | 490/1 | €11,587 | €38,173 | +€26,586 | +229% |
| Total equity and liabilities | 10/49 | €3,011,979 | €4,196,517 | +€1.2m | +39.3% |
| Equity | 10/15 | €35,163 | €1,215,908 | +€1.2m | +3,358% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,299,822 | +€1.3m | |
| Reserves | 13 | €1,860 | €2,038 | +€178 | +9.6% |
| Distributable reserves | 133 | €1,860 | €2,038 | +€178 | +9.6% |
| Profit (loss) carried forward | 14 | €27,103 | -€92,152 | -€119,255 | |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €2,976,816 | €2,980,608 | +€3,792 | +0.1% |
| Amounts payable after more than one year | 17 | €482,063 | €473,062 | -€9,001 | -1.9% |
| Financial debts | 170/4 | €482,063 | €473,062 | -€9,001 | -1.9% |
| Amounts payable within one year | 42/48 | €2,494,722 | €2,507,515 | +€12,793 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €78,965 | €103,617 | +€24,652 | +31.2% |
| Financial debts | 43 | €244,826 | €247,575 | +€2,749 | +1.1% |
| Credit institutions | 430/8 | €244,826 | €247,575 | +€2,749 | +1.1% |
| Trade debts | 44 | €140,053 | €60,002 | -€80,051 | -57.2% |
| Suppliers | 440/4 | €140,053 | €60,002 | -€80,051 | -57.2% |
| Advances received on contracts in progress | 46 | €126,430 | €122,663 | -€3,768 | -3.0% |
| Taxes, remuneration and social security | 45 | €386,907 | €471,092 | +€84,185 | +21.8% |
| Taxes | 450/3 | €27,257 | €25,693 | -€1,564 | -5.7% |
| Remuneration and social security | 454/9 | €359,650 | €445,399 | +€85,749 | +23.8% |
| Other amounts payable | 47/48 | €1,517,541 | €1,502,566 | -€14,974 | -1.0% |
| Accrued charges and deferred income | 492/3 | €31 | €31 | -€0 | -0.3% |
| Remuneration, social security and pensions | 62 | €2,848,423 | €2,992,470 | +€144,047 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277,682 | €297,487 | +€19,805 | +7.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €20,203 | €21,344 | +€1,141 | +5.6% |
| Gross operating margin | 9900 | €2,977,499 | €3,263,800 | +€286,301 | +9.6% |
| Operating profit (loss) | 9901 | -€168,810 | -€47,501 | +€121,309 | +71.9% |
| Financial income | 75/76B | €8,908 | €8,743 | -€165 | -1.8% |
| Recurring financial income | 75 | €8,908 | €8,743 | -€165 | -1.8% |
| Financial charges | 65/66B | €54,202 | €45,764 | -€8,439 | -15.6% |
| Recurring financial charges | 65 | €54,202 | €45,764 | -€8,439 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€214,105 | -€84,521 | +€129,583 | +60.5% |
| Income taxes | 67/77 | €1,557 | €34,734 | +€33,177 | +2,131% |
| Profit (loss) for the period | 9904 | -€215,661 | -€119,255 | +€96,407 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€215,661 | -€119,255 | +€96,407 | +44.7% |
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 23 October 2026 via checked.be.