Temperance Counsel: 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 Counsel
Largest movements
- Cash +€98,410
up €98,410 (+84.0%), from €117,167 to €215,577
mainly Other debts (+€185,000) and Net result for the year (+€129,780)
- Receivables after one year -€36,558
no longer reported in 2025 (was €36,558)
- Receivables within one year +€13,415
up €13,415 (+32.8%), from €40,889 to €54,304
of which Trade receivables: +€13,527
- Current investments +€5,000
new in 2025: €5,000
- Other debts +€185,000
up €185,000 (+336%), from €55,000 to €240,000
- Profit (loss) carried forward -€110,220
down €110,220 (-99.0%), from €111,375 to €1,155
- Trade debts +€16,598
up €16,598 (+134%), from €12,417 to €29,015
- Tax, wage and social debts -€8,358
down €8,358 (-47.5%), from €17,608 to €9,250
- Gross operating margin +€88,559
up €88,559 (+101%), from €87,417 to €175,976
- Taxes +€27,403
up €27,403 (+155%), from €17,628 to €45,031
- Financial income +€1,923
up €1,923 (+146%), from €1,313 to €3,236
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 | €200,643 | €282,420 | +€81,777 | +40.8% |
| Fixed assets | 21/28 | €3,856 | €6,564 | +€2,708 | +70.2% |
| Tangible fixed assets | 22/27 | €3,856 | €4,614 | +€758 | +19.7% |
| Furniture and vehicles | 24 | €3,856 | €4,614 | +€758 | +19.7% |
| Financial fixed assets | 28 | - | €1,950 | +€1,950 | |
| Current assets | 29/58 | €196,787 | €275,856 | +€79,069 | +40.2% |
| Amounts receivable after more than one year | 29 | €36,558 | - | -€36,558 | |
| Other amounts receivable | 291 | €36,558 | - | -€36,558 | |
| Amounts receivable within one year | 40/41 | €40,889 | €54,304 | +€13,415 | +32.8% |
| Trade receivables | 40 | €39,783 | €53,310 | +€13,527 | +34.0% |
| Other amounts receivable | 41 | €1,106 | €994 | -€112 | -10.1% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €117,167 | €215,577 | +€98,410 | +84.0% |
| Deferred charges and accrued income | 490/1 | €2,173 | €975 | -€1,198 | -55.1% |
| Total equity and liabilities | 10/49 | €200,643 | €282,420 | +€81,777 | +40.8% |
| Equity | 10/15 | €114,375 | €4,155 | -€110,220 | -96.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,375 | €1,155 | -€110,220 | -99.0% |
| Amounts payable | 17/49 | €86,268 | €278,265 | +€191,997 | +223% |
| Amounts payable after more than one year | 17 | €910 | - | -€910 | |
| Other amounts payable | 178/9 | €910 | - | -€910 | |
| Amounts payable within one year | 42/48 | €85,025 | €278,265 | +€193,240 | +227% |
| Trade debts | 44 | €12,417 | €29,015 | +€16,598 | +134% |
| Suppliers | 440/4 | €12,417 | €29,015 | +€16,598 | +134% |
| Taxes, remuneration and social security | 45 | €17,608 | €9,250 | -€8,358 | -47.5% |
| Taxes | 450/3 | €17,608 | €9,250 | -€8,358 | -47.5% |
| Other amounts payable | 47/48 | €55,000 | €240,000 | +€185,000 | +336% |
| Accrued charges and deferred income | 492/3 | €333 | - | -€333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,295 | €1,847 | +€552 | +42.6% |
| Other operating charges | 640/8 | €2,332 | €1,226 | -€1,106 | -47.4% |
| Gross operating margin | 9900 | €87,417 | €175,976 | +€88,559 | +101% |
| Operating profit (loss) | 9901 | €83,790 | €172,903 | +€89,113 | +106% |
| Financial income | 75/76B | €1,313 | €3,236 | +€1,923 | +146% |
| Recurring financial income | 75 | €1,313 | €3,236 | +€1,923 | +146% |
| Financial charges | 65/66B | €1,667 | €1,328 | -€339 | -20.3% |
| Recurring financial charges | 65 | €1,667 | €1,328 | -€339 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €83,436 | €174,811 | +€91,375 | +110% |
| Income taxes | 67/77 | €17,628 | €45,031 | +€27,403 | +155% |
| Profit (loss) for the period | 9904 | €65,808 | €129,780 | +€63,972 | +97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,808 | €129,780 | +€63,972 | +97.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.