TEMPEL TECHNOLOGIES: what changed
Two fiscal 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.
TEMPEL TECHNOLOGIES
Largest movements
- Current investments -€39,702
down €39,702 (-73.5%), from €53,998 to €14,296
- Cash -€36,143
down €36,143 (-36.0%), from €100,397 to €64,254
mainly Contributions, distributions and other (-€224,049) and Receivables within one year (-€16,539)
- Receivables within one year +€16,539
up €16,539 (+95.5%), from €17,315 to €33,854
of which Trade receivables: +€15,600
- Receivables after one year +€10,000
new in 2025: €10,000
- Reserves -€137,265
down €137,265 (-100.0%), from €137,265 to €0
- Other debts +€71,872
up €71,872 (+1639.7%), from €4,383 to €76,255
- Tax, wage and social debts +€15,059
up €15,059 (+116.5%), from €12,922 to €27,982
of which Taxes: +€12,609
- Financial income +€10,510
up €10,510 (+3734.0%), from €281 to €10,791
- Gross operating margin +€3,121
up €3,121 (+3.3%), from €93,422 to €96,543
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.
Cash bridge derived
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 | €175,270 | €125,524 | -€49,746 | -28.4% |
| Fixed assets | 21/28 | €2,425 | €1,966 | -€459 | -18.9% |
| Tangible fixed assets | 22/27 | €2,425 | €1,966 | -€459 | -18.9% |
| Furniture and vehicles | 24 | €131 | €0 | -€131 | -100.0% |
| Other tangible fixed assets | 26 | €2,294 | €1,966 | -€328 | -14.3% |
| Current assets | 29/58 | €172,845 | €123,558 | -€49,288 | -28.5% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €17,315 | €33,854 | +€16,539 | +95.5% |
| Trade receivables | 40 | €17,315 | €32,915 | +€15,600 | +90.1% |
| Other amounts receivable | 41 | - | €939 | +€939 | |
| Current investments | 50/53 | €53,998 | €14,296 | -€39,702 | -73.5% |
| Cash at bank and in hand | 54/58 | €100,397 | €64,254 | -€36,143 | -36.0% |
| Deferred charges and accrued income | 490/1 | €1,136 | €1,154 | +€18 | +1.6% |
| Total equity and liabilities | 10/49 | €175,270 | €125,524 | -€49,746 | -28.4% |
| Equity | 10/15 | €155,865 | €18,600 | -€137,265 | -88.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,265 | €0 | -€137,265 | -100.0% |
| Distributable reserves | 133 | €137,265 | €0 | -€137,265 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,405 | €106,924 | +€87,518 | +451.0% |
| Amounts payable within one year | 42/48 | €19,250 | €106,768 | +€87,518 | +454.6% |
| Trade debts | 44 | €1,945 | €2,532 | +€587 | +30.2% |
| Suppliers | 440/4 | €1,945 | €2,532 | +€587 | +30.2% |
| Taxes, remuneration and social security | 45 | €12,922 | €27,982 | +€15,059 | +116.5% |
| Taxes | 450/3 | €12,922 | €25,532 | +€12,609 | +97.6% |
| Remuneration and social security | 454/9 | €0 | €2,450 | +€2,450 | |
| Other amounts payable | 47/48 | €4,383 | €76,255 | +€71,872 | +1639.7% |
| Accrued charges and deferred income | 492/3 | €155 | €155 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,282 | €459 | -€823 | -64.2% |
| Other operating charges | 640/8 | €433 | €446 | +€12 | +2.9% |
| Gross operating margin | 9900 | €93,422 | €96,543 | +€3,121 | +3.3% |
| Operating profit (loss) | 9901 | €91,707 | €95,639 | +€3,932 | +4.3% |
| Financial income | 75/76B | €281 | €10,791 | +€10,510 | +3734.0% |
| Recurring financial income | 75 | €281 | €10,791 | +€10,510 | +3734.0% |
| Financial charges | 65/66B | €64 | €201 | +€138 | +215.3% |
| Recurring financial charges | 65 | €64 | €201 | +€138 | +215.3% |
| Profit (loss) for the period before taxes | 9903 | €91,924 | €106,228 | +€14,304 | +15.6% |
| Income taxes | 67/77 | €18,572 | €19,444 | +€873 | +4.7% |
| Profit (loss) for the period | 9904 | €73,353 | €86,784 | +€13,431 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,353 | €86,784 | +€13,431 | +18.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.