TEMMERMAN LIEVEN: 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.
TEMMERMAN LIEVEN
Largest movements
- Cash -€6,364
down €6,364 (-8.2%), from €77,362 to €70,998
mainly Debts after one year (-€14,820) and Net result for the year (-€3,536)
- Tangible fixed assets -€2,977
down €2,977 (-1.7%), from €174,442 to €171,465
of which Land and buildings: -€1,701
- Debts after one year -€14,820
down €14,820 (-25.0%), from €59,280 to €44,460
- Other debts +€8,722
up €8,722 (+5.2%), from €167,199 to €175,921
- Profit (loss) carried forward -€3,536
down €3,536 (-69.2%), from €5,110 to €1,574
- Gross operating margin -€8,912
down €8,912 (-58.8%), from €15,157 to €6,245
- Depreciation +€1,213
up €1,213 (+68.8%), from €1,764 to €2,977
- Financial income -€1,084
down €1,084 (-99.8%), from €1,086 to €2
- Financial charges -€458
down €458 (-16.6%), from €2,756 to €2,298
- Taxes -€164
down €164 (-16.4%), from €1,000 to €836
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 | €257,088 | €246,854 | -€10,234 | -4.0% |
| Fixed assets | 21/28 | €174,442 | €171,465 | -€2,977 | -1.7% |
| Tangible fixed assets | 22/27 | €174,442 | €171,465 | -€2,977 | -1.7% |
| Land and buildings | 22 | €170,235 | €168,534 | -€1,701 | -1.0% |
| Plant, machinery and equipment | 23 | €980 | €685 | -€295 | -30.1% |
| Furniture and vehicles | 24 | €3,227 | €2,246 | -€981 | -30.4% |
| Current assets | 29/58 | €82,646 | €75,389 | -€7,257 | -8.8% |
| Stocks and contracts in progress | 3 | €4,544 | €3,725 | -€819 | -18.0% |
| Stocks | 30/36 | €4,544 | €3,725 | -€819 | -18.0% |
| Amounts receivable within one year | 40/41 | €740 | €666 | -€74 | -10.0% |
| Other amounts receivable | 41 | €740 | €666 | -€74 | -10.0% |
| Cash at bank and in hand | 54/58 | €77,362 | €70,998 | -€6,364 | -8.2% |
| Total equity and liabilities | 10/49 | €257,088 | €246,854 | -€10,234 | -4.0% |
| Equity | 10/15 | €11,778 | €8,242 | -€3,536 | -30.0% |
| Contributions | 10/11 | €6,668 | €6,668 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,110 | €1,574 | -€3,536 | -69.2% |
| Amounts payable | 17/49 | €245,310 | €238,612 | -€6,698 | -2.7% |
| Amounts payable after more than one year | 17 | €59,280 | €44,460 | -€14,820 | -25.0% |
| Financial debts | 170/4 | €59,280 | €44,460 | -€14,820 | -25.0% |
| Amounts payable within one year | 42/48 | €183,200 | €191,302 | +€8,102 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €14,820 | €14,820 | = | 0.0% |
| Trade debts | 44 | €1,181 | €561 | -€620 | -52.5% |
| Suppliers | 440/4 | €1,181 | €561 | -€620 | -52.5% |
| Other amounts payable | 47/48 | €167,199 | €175,921 | +€8,722 | +5.2% |
| Accrued charges and deferred income | 492/3 | €2,830 | €2,850 | +€20 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,764 | €2,977 | +€1,213 | +68.8% |
| Other operating charges | 640/8 | €3,698 | €3,672 | -€26 | -0.7% |
| Gross operating margin | 9900 | €15,157 | €6,245 | -€8,912 | -58.8% |
| Operating profit (loss) | 9901 | €9,695 | -€404 | -€10,099 | |
| Financial income | 75/76B | €1,086 | €2 | -€1,084 | -99.8% |
| Recurring financial income | 75 | €1,086 | €2 | -€1,084 | -99.8% |
| Financial charges | 65/66B | €2,756 | €2,298 | -€458 | -16.6% |
| Recurring financial charges | 65 | €2,756 | €2,298 | -€458 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €8,025 | -€2,700 | -€10,725 | |
| Income taxes | 67/77 | €1,000 | €836 | -€164 | -16.4% |
| Profit (loss) for the period | 9904 | €7,025 | -€3,536 | -€10,561 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,025 | -€3,536 | -€10,561 |
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 27 October 2026 via checked.be.