TemPer & Filles Immo: 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.
TemPer & Filles Immo
Largest movements
- Tangible fixed assets +€157,323
up €157,323 (+20.5%), from €767,684 to €925,006
- Cash +€10,644
up €10,644 (+546%), from €1,950 to €12,594
mainly Other debts (+€216,256) and Depreciation (+€55,112)
- Other debts +€216,256
up €216,256 (+24.6%), from €877,489 to €1.1m
- Profit (loss) carried forward -€46,228
down €46,228 (-47.9%), from -€96,568 to -€142,796
- Depreciation +€28,377
up €28,377 (+106%), from €26,735 to €55,112
- Gross operating margin -€4,948
down €4,948 (-28.9%), from €17,108 to €12,161
- Other operating charges +€2,823
up €2,823 (+807%), from €350 to €3,173
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 | €788,378 | €957,671 | +€169,293 | +21.5% |
| Fixed assets | 21/28 | €767,684 | €925,006 | +€157,323 | +20.5% |
| Tangible fixed assets | 22/27 | €767,684 | €925,006 | +€157,323 | +20.5% |
| Land and buildings | 22 | €767,684 | €925,006 | +€157,323 | +20.5% |
| Current assets | 29/58 | €20,694 | €32,664 | +€11,970 | +57.8% |
| Amounts receivable within one year | 40/41 | €17,663 | €17,932 | +€269 | +1.5% |
| Trade receivables | 40 | €363 | - | -€363 | |
| Other amounts receivable | 41 | €17,300 | €17,932 | +€632 | +3.7% |
| Cash at bank and in hand | 54/58 | €1,950 | €12,594 | +€10,644 | +546% |
| Deferred charges and accrued income | 490/1 | €1,081 | €2,138 | +€1,057 | +97.8% |
| Total equity and liabilities | 10/49 | €788,378 | €957,671 | +€169,293 | +21.5% |
| Equity | 10/15 | -€90,568 | -€136,796 | -€46,228 | -51.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,568 | -€142,796 | -€46,228 | -47.9% |
| Amounts payable | 17/49 | €878,945 | €1,094,467 | +€215,521 | +24.5% |
| Amounts payable within one year | 42/48 | €878,585 | €1,094,467 | +€215,881 | +24.6% |
| Trade debts | 44 | €1,096 | €722 | -€375 | -34.2% |
| Suppliers | 440/4 | €1,096 | €722 | -€375 | -34.2% |
| Other amounts payable | 47/48 | €877,489 | €1,093,745 | +€216,256 | +24.6% |
| Accrued charges and deferred income | 492/3 | €360 | - | -€360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,735 | €55,112 | +€28,377 | +106% |
| Other operating charges | 640/8 | €350 | €3,173 | +€2,823 | +807% |
| Gross operating margin | 9900 | €17,108 | €12,161 | -€4,948 | -28.9% |
| Operating profit (loss) | 9901 | -€9,976 | -€46,124 | -€36,148 | -362% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €65 | €104 | +€40 | +61.8% |
| Recurring financial charges | 65 | €65 | €104 | +€40 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,041 | -€46,228 | -€36,188 | -360% |
| Profit (loss) for the period | 9904 | -€10,041 | -€46,228 | -€36,188 | -360% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,041 | -€46,228 | -€36,188 | -360% |
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 28 October 2026 via checked.be.