TEMPLAB: 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.
TEMPLAB
Largest movements
- Receivables within one year +€92,140
up €92,140 (+261%), from €35,344 to €127,484
of which Trade receivables: +€50,906
- Cash +€82,303
up €82,303 (+86.5%), from €95,203 to €177,506
mainly Trade debts (+€94,261) and Tax, wage and social debts (+€87,122)
- Tangible fixed assets +€6,268
up €6,268 (+28.6%), from €21,922 to €28,190
of which Plant, machinery and equipment: +€4,308
- Trade debts +€94,261
up €94,261 (+340%), from €27,736 to €121,998
- Tax, wage and social debts +€87,122
up €87,122 (+4,177%), from €2,086 to €89,208
of which Remuneration and social security: +€53,676
- Other debts -€25,231
down €25,231 (-40.3%), from €62,566 to €37,334
- Profit (loss) carried forward +€24,736
up €24,736 (+54.8%), from €45,137 to €69,873
- Gross operating margin +€308,461
up €308,461 (+3,428%), from €8,998 to €317,460
- Staff costs +€266,109
new in 2025: €266,109
- Taxes +€10,465
up €10,465, from -€37 to €10,428
- Depreciation +€8,207
up €8,207 (+396%), from €2,074 to €10,281
- Write-downs -€6,712
down €6,712 (-71.6%), from €9,377 to €2,665
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 | €152,469 | €333,249 | +€180,780 | +119% |
| Fixed assets | 21/28 | €21,922 | €28,190 | +€6,268 | +28.6% |
| Tangible fixed assets | 22/27 | €21,922 | €28,190 | +€6,268 | +28.6% |
| Plant, machinery and equipment | 23 | €8,484 | €12,792 | +€4,308 | +50.8% |
| Furniture and vehicles | 24 | €13,438 | €15,398 | +€1,960 | +14.6% |
| Current assets | 29/58 | €130,547 | €305,059 | +€174,512 | +134% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €35,344 | €127,484 | +€92,140 | +261% |
| Trade receivables | 40 | €35,344 | €86,250 | +€50,906 | +144% |
| Other amounts receivable | 41 | - | €41,234 | +€41,234 | |
| Cash at bank and in hand | 54/58 | €95,203 | €177,506 | +€82,303 | +86.5% |
| Deferred charges and accrued income | 490/1 | - | €69 | +€69 | |
| Total equity and liabilities | 10/49 | €152,469 | €333,249 | +€180,780 | +119% |
| Equity | 10/15 | €58,467 | €83,203 | +€24,736 | +42.3% |
| Contributions | 10/11 | €13,330 | €13,330 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €45,137 | €69,873 | +€24,736 | +54.8% |
| Amounts payable | 17/49 | €94,002 | €250,047 | +€156,045 | +166% |
| Amounts payable within one year | 42/48 | €93,894 | €250,047 | +€156,152 | +166% |
| Trade debts | 44 | €27,736 | €121,998 | +€94,261 | +340% |
| Suppliers | 440/4 | €27,736 | €121,998 | +€94,261 | +340% |
| Advances received on contracts in progress | 46 | €1,506 | €1,506 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,086 | €89,208 | +€87,122 | +4,177% |
| Taxes | 450/3 | €2,086 | €35,532 | +€33,447 | +1,604% |
| Remuneration and social security | 454/9 | - | €53,676 | +€53,676 | |
| Other amounts payable | 47/48 | €62,566 | €37,334 | -€25,231 | -40.3% |
| Accrued charges and deferred income | 492/3 | €108 | €0 | -€108 | -100% |
| Remuneration, social security and pensions | 62 | - | €266,109 | +€266,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,074 | €10,281 | +€8,207 | +396% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,377 | €2,665 | -€6,712 | -71.6% |
| Other operating charges | 640/8 | - | €2,207 | +€2,207 | |
| Gross operating margin | 9900 | €8,998 | €317,460 | +€308,461 | +3,428% |
| Operating profit (loss) | 9901 | -€2,452 | €36,197 | +€38,649 | |
| Financial income | 75/76B | €374 | €77 | -€297 | -79.4% |
| Recurring financial income | 75 | €374 | €77 | -€297 | -79.4% |
| Financial charges | 65/66B | €311 | €1,110 | +€799 | +257% |
| Recurring financial charges | 65 | €311 | €1,110 | +€799 | +257% |
| Profit (loss) for the period before taxes | 9903 | -€2,389 | €35,164 | +€37,553 | |
| Income taxes | 67/77 | -€37 | €10,428 | +€10,465 | |
| Profit (loss) for the period | 9904 | -€2,352 | €24,736 | +€27,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,352 | €24,736 | +€27,088 |
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 29 October 2026 via checked.be.