NATUURSTEENBEDRIJF TEMMERMAN CHRISTOPHE: what changed
What changed
NATUURSTEENBEDRIJF TEMMERMAN CHRISTOPHE
NACE 23.700, Cutting, shaping and finishing of stone
filed annual accounts (NBB)
Net result for the year
-€20,606
2024 · -€48,432+€27,826
Equity
€764,982
2024 · €785,588-€20,606
Cash
€36,681
2024 · €30,839+€5,842
Balance sheet total
€2.0m
2024 · €2.0m-€59,912
Largest movements
Assets
- Tangible fixed assets -€63,238
down €63,238 (-3.3%), from €1.9m to €1.8m
of which Land and buildings: -€60,482
Equity and liabilities
- Debts after one year -€29,720
down €29,720 (-2.7%), from €1.1m to €1.1m
of which Financial debts: -€29,720
- Reserves -€20,606
down €20,606 (-2.8%), from €723,998 to €703,392
of which Distributable reserves: -€20,606
Income statement
- Gross operating margin +€42,355
up €42,355 (+31.8%), from €133,265 to €175,620
- Depreciation +€14,908
up €14,908 (+8.9%), from €167,461 to €182,369
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€48,432
Gross operating margin
+€42,355
Depreciation
-€14,908
Other operating charges
+€242
Financial income
-€526
Financial charges
+€669
Taxes
-€6
Result 2025
-€20,606
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€163,959
Investment
-€119,132
Financing
-€38,986
Cash 2024
€30,839
From operations (derived)
+€163,959
Net result for the year
-€20,606
Depreciation
+€182,369
Stocks and contracts
+€17,410
Receivables within one year
-€14,893
Trade debts
+€3,013
Tax, wage and social debts
+€14,044
Other debts
-€17,913
Accrued charges and deferred income
+€535
Investment (derived)
-€119,132
Investment in fixed assets (net)
-€119,132
Financing
-€38,986
Debts after one year
-€29,720
Current portion of long-term debt
-€9,266
Cash 2025
€36,681
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,023,169 | €1,963,256 | -€59,912 | -3.0% |
| Fixed assets | 21/28 | €1,892,831 | €1,829,593 | -€63,238 | -3.3% |
| Tangible fixed assets | 22/27 | €1,892,831 | €1,829,593 | -€63,238 | -3.3% |
| Land and buildings | 22 | €1,850,059 | €1,789,576 | -€60,482 | -3.3% |
| Plant, machinery and equipment | 23 | €6,022 | €7,504 | +€1,482 | +24.6% |
| Furniture and vehicles | 24 | €36,750 | €32,513 | -€4,238 | -11.5% |
| Current assets | 29/58 | €130,338 | €133,663 | +€3,325 | +2.6% |
| Stocks and contracts in progress | 3 | €63,281 | €45,871 | -€17,410 | -27.5% |
| Stocks | 30/36 | €63,281 | €45,871 | -€17,410 | -27.5% |
| Amounts receivable within one year | 40/41 | €36,218 | €51,111 | +€14,893 | +41.1% |
| Trade receivables | 40 | €35,352 | €51,107 | +€15,755 | +44.6% |
| Other amounts receivable | 41 | €866 | €4 | -€862 | -99.6% |
| Cash at bank and in hand | 54/58 | €30,839 | €36,681 | +€5,842 | +18.9% |
| Total equity and liabilities | 10/49 | €2,023,169 | €1,963,256 | -€59,912 | -3.0% |
| Equity | 10/15 | €785,588 | €764,982 | -€20,606 | -2.6% |
| Contributions | 10/11 | €37,135 | €37,135 | = | 0.0% |
| Revaluation surpluses | 12 | €24,455 | €24,455 | = | 0.0% |
| Reserves | 13 | €723,998 | €703,392 | -€20,606 | -2.8% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €667,748 | €647,142 | -€20,606 | -3.1% |
| Amounts payable | 17/49 | €1,237,581 | €1,198,274 | -€39,306 | -3.2% |
| Amounts payable after more than one year | 17 | €1,108,752 | €1,079,032 | -€29,720 | -2.7% |
| Financial debts | 170/4 | €78,752 | €49,032 | -€29,720 | -37.7% |
| Other amounts payable | 178/9 | €1,030,000 | €1,030,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €127,781 | €117,659 | -€10,122 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €38,986 | €29,720 | -€9,266 | -23.8% |
| Trade debts | 44 | €2,175 | €5,188 | +€3,013 | +139% |
| Suppliers | 440/4 | €2,175 | €5,188 | +€3,013 | +139% |
| Taxes, remuneration and social security | 45 | €753 | €14,797 | +€14,044 | +1,865% |
| Taxes | 450/3 | €753 | €14,797 | +€14,044 | +1,865% |
| Other amounts payable | 47/48 | €85,867 | €67,955 | -€17,913 | -20.9% |
| Accrued charges and deferred income | 492/3 | €1,048 | €1,583 | +€535 | +51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,461 | €182,369 | +€14,908 | +8.9% |
| Other operating charges | 640/8 | €10,998 | €10,755 | -€242 | -2.2% |
| Gross operating margin | 9900 | €133,265 | €175,620 | +€42,355 | +31.8% |
| Operating profit (loss) | 9901 | -€45,194 | -€17,505 | +€27,689 | +61.3% |
| Financial income | 75/76B | €1,086 | €560 | -€526 | -48.5% |
| Recurring financial income | 75 | €1,086 | €560 | -€526 | -48.5% |
| Financial charges | 65/66B | €4,168 | €3,499 | -€669 | -16.1% |
| Recurring financial charges | 65 | €4,168 | €3,499 | -€669 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | -€48,276 | -€20,444 | +€27,832 | +57.7% |
| Income taxes | 67/77 | €156 | €162 | +€6 | +4.0% |
| Profit (loss) for the period | 9904 | -€48,432 | -€20,606 | +€27,826 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,432 | -€20,606 | +€27,826 | +57.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.