TEMPERIS: what changed
What changed
TEMPERIS
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€91,922
2024 · €432,989-€341,067
Equity
€232,728
2024 · €230,806+€1,922
Cash
€119,544
2024 · €44,342+€75,202
Balance sheet total
€2.0m
2024 · €2.0m-€67,104
Largest movements
Assets
- Receivables within one year -€118,202
down €118,202 (-94.2%), from €125,437 to €7,234
of which Other amounts receivable: -€60,316
- Cash +€75,202
up €75,202 (+170%), from €44,342 to €119,544
mainly Receivables within one year (+€118,202) and Net result for the year (+€91,922)
- Financial fixed assets -€60,638
down €60,638 (-4.4%), from €1.4m to €1.3m
- Receivables after one year +€48,644
new in 2025: €48,644
Equity and liabilities
- Debts after one year -€150,729
down €150,729 (-11.9%), from €1.3m to €1.1m
- Other debts +€76,568
up €76,568 (+23.8%), from €321,516 to €398,084
Income statement
- Gross operating margin -€256,644
down €256,644 (-79.4%), from €323,225 to €66,581
- Financial income -€123,512
down €123,512 (-55.2%), from €223,898 to €100,386
- Financial charges +€29,615
up €29,615 (+97.6%), from €30,330 to €59,945
- Other operating charges +€8,429
up €8,429 (+1,743%), from €484 to €8,913
- Write-downs -€7,747
down €7,747 (-211%), from -€3,664 to -€11,411
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€432,989
Gross operating margin
-€256,644
Depreciation
+€862
Write-downs
+€7,747
Other operating charges
-€8,429
Financial income
-€123,512
Financial charges
-€29,615
Taxes
+€6,393
Deferred taxes and other
+€62,132
Result 2025
€91,922
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€250,130
Investment
+€60,637
Financing
-€235,565
Cash 2024
€44,342
From operations (derived)
+€250,130
Net result for the year
+€91,922
Depreciation
+€12,903
Receivables after one year
-€48,644
Receivables within one year
+€118,202
Deferred charges and accrued income
-€792
Provisions
-€2,085
Tax, wage and social debts
-€10,918
Other debts
+€76,568
Accrued charges and deferred income
+€12,974
Investment (derived)
+€60,637
Investment in fixed assets (net)
+€60,638
Current investments
-€1
Financing
-€235,565
Debts after one year
-€150,729
Current portion of long-term debt
+€5,164
Contributions, distributions and other
-€90,000
Cash 2025
€119,544
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,042,163 | €1,975,059 | -€67,104 | -3.3% |
| Fixed assets | 21/28 | €1,865,396 | €1,791,856 | -€73,541 | -3.9% |
| Tangible fixed assets | 22/27 | €497,619 | €484,717 | -€12,903 | -2.6% |
| Land and buildings | 22 | €497,619 | €484,717 | -€12,903 | -2.6% |
| Financial fixed assets | 28 | €1,367,777 | €1,307,139 | -€60,638 | -4.4% |
| Current assets | 29/58 | €176,767 | €183,203 | +€6,436 | +3.6% |
| Amounts receivable after more than one year | 29 | - | €48,644 | +€48,644 | |
| Other amounts receivable | 291 | - | €48,644 | +€48,644 | |
| Amounts receivable within one year | 40/41 | €125,437 | €7,234 | -€118,202 | -94.2% |
| Trade receivables | 40 | €65,121 | €7,234 | -€57,887 | -88.9% |
| Other amounts receivable | 41 | €60,316 | - | -€60,316 | |
| Current investments | 50/53 | €6,988 | €6,989 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €44,342 | €119,544 | +€75,202 | +170% |
| Deferred charges and accrued income | 490/1 | - | €792 | +€792 | |
| Total equity and liabilities | 10/49 | €2,042,163 | €1,975,059 | -€67,104 | -3.3% |
| Equity | 10/15 | €230,806 | €232,728 | +€1,922 | +0.8% |
| Contributions | 10/11 | €20,134 | €20,134 | = | 0.0% |
| Reserves | 13 | €210,671 | €212,593 | +€1,922 | +0.9% |
| Non-distributable reserves | 130/1 | €6,725 | €6,725 | = | 0.0% |
| Own shares acquired | 1312 | €6,725 | €6,725 | = | 0.0% |
| Tax-exempt reserves | 132 | €180,140 | €173,886 | -€6,255 | -3.5% |
| Distributable reserves | 133 | €23,806 | €31,983 | +€8,177 | +34.3% |
| Provisions and deferred taxes | 16 | €60,047 | €57,962 | -€2,085 | -3.5% |
| Deferred taxes | 168 | €60,047 | €57,962 | -€2,085 | -3.5% |
| Amounts payable | 17/49 | €1,751,311 | €1,684,369 | -€66,941 | -3.8% |
| Amounts payable after more than one year | 17 | €1,268,829 | €1,118,100 | -€150,729 | -11.9% |
| Financial debts | 170/4 | €1,268,829 | €1,118,100 | -€150,729 | -11.9% |
| Amounts payable within one year | 42/48 | €482,482 | €553,295 | +€70,814 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €145,565 | €150,729 | +€5,164 | +3.5% |
| Taxes, remuneration and social security | 45 | €15,400 | €4,482 | -€10,918 | -70.9% |
| Taxes | 450/3 | €15,400 | €4,482 | -€10,918 | -70.9% |
| Other amounts payable | 47/48 | €321,516 | €398,084 | +€76,568 | +23.8% |
| Accrued charges and deferred income | 492/3 | - | €12,974 | +€12,974 | |
| Non-recurring operating income | 76A | €287,299 | - | -€287,299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,764 | €12,903 | -€862 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,664 | -€11,411 | -€7,747 | -211% |
| Other operating charges | 640/8 | €484 | €8,913 | +€8,429 | +1,743% |
| Gross operating margin | 9900 | €323,225 | €66,581 | -€256,644 | -79.4% |
| Operating profit (loss) | 9901 | €312,641 | €56,176 | -€256,465 | -82.0% |
| Financial income | 75/76B | €223,898 | €100,386 | -€123,512 | -55.2% |
| Recurring financial income | 75 | €223,898 | €100,386 | -€123,512 | -55.2% |
| Financial charges | 65/66B | €30,330 | €59,945 | +€29,615 | +97.6% |
| Recurring financial charges | 65 | €30,330 | €59,945 | +€29,615 | +97.6% |
| Profit (loss) for the period before taxes | 9903 | €506,208 | €96,617 | -€409,591 | -80.9% |
| Transfer from deferred taxes | 780 | €496 | €2,085 | +€1,589 | +320% |
| Transfer to deferred taxes | 680 | €60,543 | - | -€60,543 | |
| Income taxes | 67/77 | €13,172 | €6,780 | -€6,393 | -48.5% |
| Profit (loss) for the period | 9904 | €432,989 | €91,922 | -€341,067 | -78.8% |
| Transfer from tax-exempt reserves | 789 | €1,489 | €6,255 | +€4,766 | +320% |
| Transfer to tax-exempt reserves | 689 | €181,629 | - | -€181,629 | |
| Profit (loss) for the period to be appropriated | 9905 | €252,849 | €98,177 | -€154,672 | -61.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.