LOOK ONLY FOR TEMPER: 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.
LOOK ONLY FOR TEMPER
Largest movements
- Receivables within one year +€10,241
up €10,241 (+43.1%), from €23,773 to €34,014
of which Other amounts receivable: +€6,998
- Deferred charges and accrued income +€3,954
up €3,954 (+296%), from €1,338 to €5,292
- Tangible fixed assets +€2,596
up €2,596 (+14.9%), from €17,435 to €20,031
of which Other tangible fixed assets: +€5,623
- Trade debts +€16,256
up €16,256 (+647%), from €2,512 to €18,768
- Tax, wage and social debts -€7,509
down €7,509 (-39.7%), from €18,909 to €11,400
- Short-term financial debts +€7,313
up €7,313 (+61.4%), from €11,914 to €19,227
- Profit (loss) carried forward +€5,472
up €5,472 (+30.8%), from -€17,782 to -€12,310
- Debts after one year -€4,840
down €4,840 (-32.6%), from €14,836 to €9,996
- Taxes -€7,873
down €7,873 (-60.9%), from €12,920 to €5,047
- Gross operating margin -€5,899
down €5,899 (-22.1%), from €26,747 to €20,848
- Depreciation +€3,087
up €3,087 (+133%), from €2,314 to €5,401
- Financial income +€2,851
up €2,851 (+245%), from €1,163 to €4,014
- Other operating charges +€1,810
up €1,810 (+49.7%), from €3,641 to €5,451
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,600 | €79,422 | +€16,822 | +26.9% |
| Fixed assets | 21/28 | €17,597 | €20,193 | +€2,596 | +14.8% |
| Tangible fixed assets | 22/27 | €17,435 | €20,031 | +€2,596 | +14.9% |
| Plant, machinery and equipment | 23 | €4,452 | €3,274 | -€1,178 | -26.5% |
| Furniture and vehicles | 24 | €5,361 | €3,512 | -€1,849 | -34.5% |
| Other tangible fixed assets | 26 | €7,622 | €13,245 | +€5,623 | +73.8% |
| Financial fixed assets | 28 | €162 | €162 | = | 0.0% |
| Current assets | 29/58 | €45,003 | €59,229 | +€14,226 | +31.6% |
| Stocks and contracts in progress | 3 | €19,892 | €19,923 | +€31 | +0.2% |
| Stocks | 30/36 | €19,892 | €19,923 | +€31 | +0.2% |
| Amounts receivable within one year | 40/41 | €23,773 | €34,014 | +€10,241 | +43.1% |
| Trade receivables | 40 | €14,633 | €17,876 | +€3,243 | +22.2% |
| Other amounts receivable | 41 | €9,140 | €16,138 | +€6,998 | +76.6% |
| Deferred charges and accrued income | 490/1 | €1,338 | €5,292 | +€3,954 | +296% |
| Total equity and liabilities | 10/49 | €62,600 | €79,422 | +€16,822 | +26.9% |
| Equity | 10/15 | €9,718 | €15,190 | +€5,472 | +56.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,782 | -€12,310 | +€5,472 | +30.8% |
| Amounts payable | 17/49 | €52,882 | €64,232 | +€11,350 | +21.5% |
| Amounts payable after more than one year | 17 | €14,836 | €9,996 | -€4,840 | -32.6% |
| Financial debts | 170/4 | €14,836 | €9,996 | -€4,840 | -32.6% |
| Amounts payable within one year | 42/48 | €38,046 | €54,236 | +€16,190 | +42.6% |
| Current portion of amounts payable after more than one year | 42 | €4,711 | €4,841 | +€130 | +2.8% |
| Financial debts | 43 | €11,914 | €19,227 | +€7,313 | +61.4% |
| Credit institutions | 430/8 | €11,914 | €19,227 | +€7,313 | +61.4% |
| Trade debts | 44 | €2,512 | €18,768 | +€16,256 | +647% |
| Suppliers | 440/4 | €2,512 | €18,768 | +€16,256 | +647% |
| Taxes, remuneration and social security | 45 | €18,909 | €11,400 | -€7,509 | -39.7% |
| Taxes | 450/3 | €18,909 | €11,400 | -€7,509 | -39.7% |
| Remuneration, social security and pensions | 62 | - | €427 | +€427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,314 | €5,401 | +€3,087 | +133% |
| Other operating charges | 640/8 | €3,641 | €5,451 | +€1,810 | +49.7% |
| Gross operating margin | 9900 | €26,747 | €20,848 | -€5,899 | -22.1% |
| Operating profit (loss) | 9901 | €20,792 | €9,569 | -€11,223 | -54.0% |
| Financial income | 75/76B | €1,163 | €4,014 | +€2,851 | +245% |
| Recurring financial income | 75 | €1,163 | €4,014 | +€2,851 | +245% |
| Financial charges | 65/66B | €3,990 | €3,064 | -€926 | -23.2% |
| Recurring financial charges | 65 | €3,990 | €3,064 | -€926 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €17,965 | €10,519 | -€7,446 | -41.4% |
| Income taxes | 67/77 | €12,920 | €5,047 | -€7,873 | -60.9% |
| Profit (loss) for the period | 9904 | €5,045 | €5,472 | +€427 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,045 | €5,472 | +€427 | +8.5% |
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 19 October 2026 via checked.be.