TEMPERANCE: 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.
TEMPERANCE
Largest movements
- Tangible fixed assets -€11,813
down €11,813 (-3.0%), from €389,771 to €377,958
of which Land and buildings: -€11,040
- Profit (loss) carried forward -€20,263
down €20,263 (-15.9%), from -€127,118 to -€147,381
- Other debts +€9,242
up €9,242 (+16.6%), from €55,600 to €64,842
- Gross operating margin +€20,934
up €20,934 (+77.7%), from -€26,941 to -€6,007
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 | €390,176 | €379,344 | -€10,832 | -2.8% |
| Fixed assets | 21/28 | €389,771 | €377,958 | -€11,813 | -3.0% |
| Tangible fixed assets | 22/27 | €389,771 | €377,958 | -€11,813 | -3.0% |
| Land and buildings | 22 | €382,720 | €371,680 | -€11,040 | -2.9% |
| Plant, machinery and equipment | 23 | €7,051 | €6,278 | -€773 | -11.0% |
| Current assets | 29/58 | €405 | €1,386 | +€981 | +241.9% |
| Cash at bank and in hand | 54/58 | €405 | €1,092 | +€687 | +169.4% |
| Deferred charges and accrued income | 490/1 | - | €294 | +€294 | |
| Total equity and liabilities | 10/49 | €390,176 | €379,344 | -€10,832 | -2.8% |
| Equity | 10/15 | €332,882 | €312,619 | -€20,263 | -6.1% |
| Contributions | 10/11 | €460,000 | €460,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,118 | -€147,381 | -€20,263 | -15.9% |
| Amounts payable | 17/49 | €57,295 | €66,725 | +€9,431 | +16.5% |
| Amounts payable within one year | 42/48 | €57,295 | €66,725 | +€9,431 | +16.5% |
| Trade debts | 44 | €1,605 | €1,709 | +€104 | +6.5% |
| Suppliers | 440/4 | €1,605 | €1,709 | +€104 | +6.5% |
| Taxes, remuneration and social security | 45 | €90 | €174 | +€84 | +93.7% |
| Taxes | 450/3 | €90 | €174 | +€84 | +93.7% |
| Other amounts payable | 47/48 | €55,600 | €64,842 | +€9,242 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,608 | €11,813 | +€205 | +1.8% |
| Other operating charges | 640/8 | €1,690 | €1,777 | +€88 | +5.2% |
| Gross operating margin | 9900 | -€26,941 | -€6,007 | +€20,934 | +77.7% |
| Operating profit (loss) | 9901 | -€40,239 | -€19,597 | +€20,642 | +51.3% |
| Financial charges | 65/66B | €840 | €666 | -€175 | -20.8% |
| Recurring financial charges | 65 | €840 | €666 | -€175 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€41,079 | -€20,263 | +€20,817 | +50.7% |
| Income taxes | 67/77 | €269 | - | -€269 | |
| Profit (loss) for the period | 9904 | -€41,348 | -€20,263 | +€21,086 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,348 | -€20,263 | +€21,086 | +51.0% |
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 10 October 2026 via checked.be.