Tempels: 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.
Tempels
Largest movements
- Cash -€57,798
down €57,798 (-42.4%), from €136,441 to €78,643
mainly Contributions, distributions and other (-€130,000) and Tax, wage and social debts (-€5,885)
- Tangible fixed assets -€4,091
down €4,091 (-37.7%), from €10,861 to €6,770
of which Furniture and vehicles: -€2,441
- Receivables within one year +€3,618
up €3,618 (+50.0%), from €7,235 to €10,853
of which Trade receivables: +€7,158
- Stocks and contracts +€1,918
up €1,918 (+18.0%), from €10,672 to €12,590
- Profit (loss) carried forward -€50,140
down €50,140 (-50.9%), from €98,568 to €48,428
- Tax, wage and social debts -€5,885
down €5,885 (-61.6%), from €9,558 to €3,673
- Gross operating margin -€18,364
down €18,364 (-13.7%), from €133,883 to €115,519
- Taxes -€3,985
down €3,985 (-12.2%), from €32,658 to €28,673
- Depreciation -€1,674
down €1,674 (-25.1%), from €6,675 to €5,001
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 | €168,986 | €112,275 | -€56,711 | -33.6% |
| Fixed assets | 21/28 | €10,861 | €6,770 | -€4,091 | -37.7% |
| Tangible fixed assets | 22/27 | €10,861 | €6,770 | -€4,091 | -37.7% |
| Plant, machinery and equipment | 23 | €6,401 | €4,806 | -€1,595 | -24.9% |
| Furniture and vehicles | 24 | €3,988 | €1,547 | -€2,441 | -61.2% |
| Other tangible fixed assets | 26 | €472 | €417 | -€55 | -11.7% |
| Current assets | 29/58 | €158,125 | €105,505 | -€52,620 | -33.3% |
| Stocks and contracts in progress | 3 | €10,672 | €12,590 | +€1,918 | +18.0% |
| Stocks | 30/36 | €10,672 | €12,590 | +€1,918 | +18.0% |
| Amounts receivable within one year | 40/41 | €7,235 | €10,853 | +€3,618 | +50.0% |
| Trade receivables | 40 | €50 | €7,208 | +€7,158 | +14316.0% |
| Other amounts receivable | 41 | €7,185 | €3,645 | -€3,540 | -49.3% |
| Cash at bank and in hand | 54/58 | €136,441 | €78,643 | -€57,798 | -42.4% |
| Deferred charges and accrued income | 490/1 | €3,777 | €3,419 | -€358 | -9.5% |
| Total equity and liabilities | 10/49 | €168,986 | €112,275 | -€56,711 | -33.6% |
| Equity | 10/15 | €103,568 | €53,428 | -€50,140 | -48.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,568 | €48,428 | -€50,140 | -50.9% |
| Amounts payable | 17/49 | €65,418 | €58,847 | -€6,571 | -10.0% |
| Amounts payable within one year | 42/48 | €63,392 | €56,668 | -€6,724 | -10.6% |
| Trade debts | 44 | €1,716 | €1,112 | -€604 | -35.2% |
| Suppliers | 440/4 | €1,716 | €1,112 | -€604 | -35.2% |
| Taxes, remuneration and social security | 45 | €9,558 | €3,673 | -€5,885 | -61.6% |
| Taxes | 450/3 | €9,558 | €3,673 | -€5,885 | -61.6% |
| Other amounts payable | 47/48 | €52,118 | €51,883 | -€235 | -0.5% |
| Accrued charges and deferred income | 492/3 | €2,026 | €2,179 | +€153 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,675 | €5,001 | -€1,674 | -25.1% |
| Other operating charges | 640/8 | €2,232 | €1,925 | -€307 | -13.8% |
| Gross operating margin | 9900 | €133,883 | €115,519 | -€18,364 | -13.7% |
| Operating profit (loss) | 9901 | €124,976 | €108,593 | -€16,383 | -13.1% |
| Financial income | 75/76B | €835 | €641 | -€194 | -23.2% |
| Recurring financial income | 75 | €835 | €641 | -€194 | -23.2% |
| Financial charges | 65/66B | €988 | €701 | -€287 | -29.0% |
| Recurring financial charges | 65 | €988 | €701 | -€287 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €124,823 | €108,533 | -€16,290 | -13.1% |
| Income taxes | 67/77 | €32,658 | €28,673 | -€3,985 | -12.2% |
| Profit (loss) for the period | 9904 | €92,165 | €79,860 | -€12,305 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €92,165 | €79,860 | -€12,305 | -13.4% |
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 30 September 2026 via checked.be.