TEMEL FRERES: 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.
TEMEL FRERES
Largest movements
- Deferred charges and accrued income +€25,846
new in 2025: €25,846
- Cash +€24,536
up €24,536 (+9,729%), from €252 to €24,788
mainly Net result for the year (+€63,780)
- Tangible fixed assets +€4,000
new in 2025: €4,000
- Profit (loss) carried forward +€63,780
up €63,780, from -€16,526 to €47,254
- Trade debts -€4,952
no longer reported in 2025 (was €4,952)
- Other debts -€3,419
no longer reported in 2025 (was €3,419)
- Tax, wage and social debts -€1,027
no longer reported in 2025 (was €1,027)
- Gross operating margin +€57,068
up €57,068 (+850%), from €6,712 to €63,780
- Financial charges -€4,258
no longer reported in 2025 (was €4,258)
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 | €277 | €54,659 | +€54,382 | +19,619% |
| Fixed assets | 21/28 | €25 | €4,025 | +€4,000 | +16,000% |
| Tangible fixed assets | 22/27 | - | €4,000 | +€4,000 | |
| Plant, machinery and equipment | 23 | - | €4,000 | +€4,000 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €252 | €50,634 | +€50,382 | +19,978% |
| Cash at bank and in hand | 54/58 | €252 | €24,788 | +€24,536 | +9,729% |
| Deferred charges and accrued income | 490/1 | - | €25,846 | +€25,846 | |
| Total equity and liabilities | 10/49 | €277 | €54,659 | +€54,382 | +19,619% |
| Equity | 10/15 | -€9,121 | €54,659 | +€63,780 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,205 | €1,205 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,205 | €1,205 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,205 | €1,205 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,526 | €47,254 | +€63,780 | |
| Amounts payable | 17/49 | €9,398 | - | -€9,398 | |
| Amounts payable within one year | 42/48 | €9,398 | - | -€9,398 | |
| Trade debts | 44 | €4,952 | - | -€4,952 | |
| Suppliers | 440/4 | €4,952 | - | -€4,952 | |
| Taxes, remuneration and social security | 45 | €1,027 | - | -€1,027 | |
| Taxes | 450/3 | €1,027 | - | -€1,027 | |
| Other amounts payable | 47/48 | €3,419 | - | -€3,419 | |
| Other operating charges | 640/8 | €427 | - | -€427 | |
| Non-recurring operating charges | 66A | €299 | - | -€299 | |
| Gross operating margin | 9900 | €6,712 | €63,780 | +€57,068 | +850% |
| Operating profit (loss) | 9901 | €5,986 | €63,780 | +€57,794 | +966% |
| Financial charges | 65/66B | €4,258 | - | -€4,258 | |
| Recurring financial charges | 65 | €4,258 | - | -€4,258 | |
| Profit (loss) for the period before taxes | 9903 | €1,728 | €63,780 | +€62,052 | +3,590% |
| Income taxes | 67/77 | €145 | - | -€145 | |
| Profit (loss) for the period | 9904 | €1,583 | €63,780 | +€62,197 | +3,930% |
| Profit (loss) for the period to be appropriated | 9905 | €1,583 | €63,780 | +€62,197 | +3,930% |
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.