TEMPERMAN LAURENT: 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.
TEMPERMAN LAURENT
Largest movements
- Tangible fixed assets -€7,181
down €7,181 (-4.2%), from €169,960 to €162,779
of which Land and buildings: -€6,251
- Receivables within one year -€2,195
down €2,195 (-67.3%), from €3,262 to €1,067
of which Trade receivables: -€2,547
- Debts after one year -€11,170
down €11,170 (-10.3%), from €108,116 to €96,946
- Other debts +€3,026
up €3,026 (+4.4%), from €68,072 to €71,098
- Gross operating margin -€2,891
down €2,891 (-17.9%), from €16,182 to €13,291
- Write-downs +€2,220
new in 2025: €2,220
- Financial charges -€167
down €167 (-7.1%), from €2,351 to €2,184
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 | €188,745 | €177,955 | -€10,790 | -5.7% |
| Fixed assets | 21/28 | €169,960 | €162,779 | -€7,181 | -4.2% |
| Tangible fixed assets | 22/27 | €169,960 | €162,779 | -€7,181 | -4.2% |
| Land and buildings | 22 | €168,010 | €161,759 | -€6,251 | -3.7% |
| Furniture and vehicles | 24 | €1,950 | €1,020 | -€930 | -47.7% |
| Current assets | 29/58 | €18,785 | €15,176 | -€3,609 | -19.2% |
| Amounts receivable within one year | 40/41 | €3,262 | €1,067 | -€2,195 | -67.3% |
| Trade receivables | 40 | €2,686 | €139 | -€2,547 | -94.8% |
| Other amounts receivable | 41 | €576 | €928 | +€352 | +61.1% |
| Cash at bank and in hand | 54/58 | €11,686 | €10,693 | -€992 | -8.5% |
| Deferred charges and accrued income | 490/1 | €3,837 | €3,416 | -€421 | -11.0% |
| Total equity and liabilities | 10/49 | €188,745 | €177,955 | -€10,790 | -5.7% |
| Equity | 10/15 | -€1,646 | -€3,438 | -€1,793 | -109% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,846 | -€9,638 | -€1,793 | -22.8% |
| Amounts payable | 17/49 | €190,391 | €181,394 | -€8,997 | -4.7% |
| Amounts payable after more than one year | 17 | €108,116 | €96,946 | -€11,170 | -10.3% |
| Financial debts | 170/4 | €108,116 | €96,946 | -€11,170 | -10.3% |
| Amounts payable within one year | 42/48 | €80,354 | €82,609 | +€2,255 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €10,944 | €11,170 | +€226 | +2.1% |
| Trade debts | 44 | €1,338 | €341 | -€997 | -74.5% |
| Suppliers | 440/4 | €1,338 | €341 | -€997 | -74.5% |
| Other amounts payable | 47/48 | €68,072 | €71,098 | +€3,026 | +4.4% |
| Accrued charges and deferred income | 492/3 | €1,920 | €1,838 | -€82 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,181 | €7,181 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,220 | +€2,220 | |
| Other operating charges | 640/8 | €3,449 | €3,499 | +€50 | +1.5% |
| Gross operating margin | 9900 | €16,182 | €13,291 | -€2,891 | -17.9% |
| Operating profit (loss) | 9901 | €5,552 | €391 | -€5,161 | -93.0% |
| Financial income | 75/76B | €8 | €0 | -€8 | -98.5% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -98.5% |
| Financial charges | 65/66B | €2,351 | €2,184 | -€167 | -7.1% |
| Recurring financial charges | 65 | €2,351 | €2,184 | -€167 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €3,209 | -€1,793 | -€5,002 | |
| Profit (loss) for the period | 9904 | €3,209 | -€1,793 | -€5,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,209 | -€1,793 | -€5,002 |
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 24 October 2026 via checked.be.