SARAH TEMMERMAN: what changed
SARAH TEMMERMAN
Largest movements
- Cash +€44,608
up €44,608 (+597%), from €7,471 to €52,079
mainly Net result for the year (+€32,072) and Tax, wage and social debts (+€10,885)
- Deferred charges and accrued income -€1,375
down €1,375 (-91.7%), from €1,500 to €124
- Reserves +€32,072
new in 2025: €32,072
- Tax, wage and social debts +€10,885
up €10,885 (+271%), from €4,020 to €14,905
- Gross operating margin +€45,832
up €45,832 (+2,354%), from €1,947 to €47,779
- Taxes +€11,935
up €11,935 (+4,420%), from €270 to €12,205
- Financial charges +€2,154
up €2,154 (+160%), from €1,347 to €3,501
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,971 | €52,204 | +€43,233 | +482% |
| Current assets | 29/58 | €8,971 | €52,204 | +€43,233 | +482% |
| Cash at bank and in hand | 54/58 | €7,471 | €52,079 | +€44,608 | +597% |
| Deferred charges and accrued income | 490/1 | €1,500 | €124 | -€1,375 | -91.7% |
| Total equity and liabilities | 10/49 | €8,971 | €52,204 | +€43,233 | +482% |
| Equity | 10/15 | €1,330 | €33,403 | +€32,072 | +2,411% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €32,072 | +€32,072 | |
| Distributable reserves | 133 | - | €32,072 | +€32,072 | |
| Profit (loss) carried forward | 14 | €330 | €330 | +€0 | 0.0% |
| Amounts payable | 17/49 | €7,641 | €18,801 | +€11,161 | +146% |
| Amounts payable within one year | 42/48 | €7,641 | €18,801 | +€11,161 | +146% |
| Trade debts | 44 | €1,286 | €1,462 | +€176 | +13.7% |
| Suppliers | 440/4 | €1,286 | €1,462 | +€176 | +13.7% |
| Taxes, remuneration and social security | 45 | €4,020 | €14,905 | +€10,885 | +271% |
| Taxes | 450/3 | €4,020 | €14,905 | +€10,885 | +271% |
| Other amounts payable | 47/48 | €2,334 | €2,434 | +€100 | +4.3% |
| Gross operating margin | 9900 | €1,947 | €47,779 | +€45,832 | +2,354% |
| Operating profit (loss) | 9901 | €1,947 | €47,779 | +€45,832 | +2,354% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,347 | €3,501 | +€2,154 | +160% |
| Recurring financial charges | 65 | €1,347 | €3,501 | +€2,154 | +160% |
| Profit (loss) for the period before taxes | 9903 | €600 | €44,277 | +€43,677 | +7,278% |
| Income taxes | 67/77 | €270 | €12,205 | +€11,935 | +4,420% |
| Profit (loss) for the period | 9904 | €330 | €32,072 | +€31,742 | +9,616% |
| Profit (loss) for the period to be appropriated | 9905 | €330 | €32,072 | +€31,742 | +9,616% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.