Tempelprojects: 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.
Tempelprojects
Largest movements
- Cash -€36,638
down €36,638 (-24.5%), from €149,433 to €112,795
mainly Net result for the year (-€28,345) and Contributions, distributions and other (-€12,500)
- Receivables after one year -€9,000
down €9,000 (-60.0%), from €15,000 to €6,000
- Receivables within one year +€2,777
up €2,777 (+63.1%), from €4,400 to €7,177
of which Other amounts receivable: +€2,431
- Profit (loss) carried forward -€28,345
down €28,345 (-49.9%), from €56,859 to €28,514
- Contributions -€12,500
no longer reported in 2025 (was €12,500)
- Trade debts -€2,206
down €2,206 (-68.7%), from €3,209 to €1,003
- Gross operating margin -€33,929
down €33,929, from €11,518 to -€22,411
- Taxes -€10,392
down €10,392 (-72.9%), from €14,260 to €3,868
- Other operating charges -€354
down €354 (-49.2%), from €720 to €366
- Depreciation +€325
up €325 (+24.3%), from €1,335 to €1,660
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 | €175,038 | €130,517 | -€44,521 | -25.4% |
| Fixed assets | 21/28 | €6,205 | €4,545 | -€1,660 | -26.8% |
| Tangible fixed assets | 22/27 | €6,205 | €4,545 | -€1,660 | -26.8% |
| Plant, machinery and equipment | 23 | €6,205 | €4,545 | -€1,660 | -26.8% |
| Current assets | 29/58 | €168,833 | €125,972 | -€42,861 | -25.4% |
| Amounts receivable after more than one year | 29 | €15,000 | €6,000 | -€9,000 | -60.0% |
| Other amounts receivable | 291 | €15,000 | €6,000 | -€9,000 | -60.0% |
| Amounts receivable within one year | 40/41 | €4,400 | €7,177 | +€2,777 | +63.1% |
| Trade receivables | 40 | €4,400 | €4,746 | +€346 | +7.9% |
| Other amounts receivable | 41 | - | €2,431 | +€2,431 | |
| Cash at bank and in hand | 54/58 | €149,433 | €112,795 | -€36,638 | -24.5% |
| Total equity and liabilities | 10/49 | €175,038 | €130,517 | -€44,521 | -25.4% |
| Equity | 10/15 | €170,359 | €129,514 | -€40,845 | -24.0% |
| Contributions | 10/11 | €12,500 | - | -€12,500 | |
| Reserves | 13 | €101,000 | €101,000 | = | 0.0% |
| Distributable reserves | 133 | €101,000 | €101,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,859 | €28,514 | -€28,345 | -49.9% |
| Amounts payable | 17/49 | €4,679 | €1,003 | -€3,676 | -78.6% |
| Amounts payable within one year | 42/48 | €4,679 | €1,003 | -€3,676 | -78.6% |
| Trade debts | 44 | €3,209 | €1,003 | -€2,206 | -68.7% |
| Suppliers | 440/4 | €3,209 | €1,003 | -€2,206 | -68.7% |
| Taxes, remuneration and social security | 45 | €1,470 | - | -€1,470 | |
| Taxes | 450/3 | €1,470 | - | -€1,470 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,335 | €1,660 | +€325 | +24.3% |
| Other operating charges | 640/8 | €720 | €366 | -€354 | -49.2% |
| Gross operating margin | 9900 | €11,518 | -€22,411 | -€33,929 | |
| Operating profit (loss) | 9901 | €9,463 | -€24,437 | -€33,900 | |
| Financial charges | 65/66B | €44 | €40 | -€4 | -9.1% |
| Recurring financial charges | 65 | €44 | €40 | -€4 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €9,419 | -€24,477 | -€33,896 | |
| Income taxes | 67/77 | €14,260 | €3,868 | -€10,392 | -72.9% |
| Profit (loss) for the period | 9904 | -€4,841 | -€28,345 | -€23,504 | -485.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,841 | -€28,345 | -€23,504 | -485.5% |
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 6 October 2026 via checked.be.