TEMPLAY PARTNERS: 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.
TEMPLAY PARTNERS
Largest movements
- Cash -€7,358
down €7,358 (-30.1%), from €24,409 to €17,051
mainly Net result for the year (-€7,698) and Trade debts (-€832)
- Tangible fixed assets -€871
down €871 (-85.0%), from €1,025 to €154
of which Furniture and vehicles: -€510
- Profit (loss) carried forward -€7,698
down €7,698 (-64.9%), from -€11,859 to -€19,557
- Trade debts -€832
down €832 (-83.0%), from €1,003 to €171
- Other debts +€420
up €420 (+1.8%), from €23,886 to €24,306
- Gross operating margin +€4,379
up €4,379 (+41.0%), from -€10,694 to -€6,315
- Financial income -€672
down €672 (-99.6%), from €675 to €3
- Depreciation -€304
down €304 (-25.8%), from €1,175 to €871
- Taxes -€128
no longer reported in 2025 (was €128)
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 | €30,044 | €21,986 | -€8,058 | -26.8% |
| Fixed assets | 21/28 | €1,025 | €154 | -€871 | -85.0% |
| Tangible fixed assets | 22/27 | €1,025 | €154 | -€871 | -85.0% |
| Plant, machinery and equipment | 23 | €361 | €0 | -€361 | -100% |
| Furniture and vehicles | 24 | €665 | €154 | -€510 | -76.8% |
| Current assets | 29/58 | €29,018 | €21,832 | -€7,187 | -24.8% |
| Amounts receivable within one year | 40/41 | €4,503 | €4,572 | +€70 | +1.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,503 | €4,572 | +€70 | +1.5% |
| Cash at bank and in hand | 54/58 | €24,409 | €17,051 | -€7,358 | -30.1% |
| Deferred charges and accrued income | 490/1 | €106 | €208 | +€102 | +95.7% |
| Total equity and liabilities | 10/49 | €30,044 | €21,986 | -€8,058 | -26.8% |
| Equity | 10/15 | €5,129 | -€2,569 | -€7,698 | |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €9,988 | €9,988 | = | 0.0% |
| Distributable reserves | 133 | €9,988 | €9,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,859 | -€19,557 | -€7,698 | -64.9% |
| Amounts payable | 17/49 | €24,915 | €24,555 | -€360 | -1.4% |
| Amounts payable within one year | 42/48 | €24,915 | €24,555 | -€360 | -1.4% |
| Financial debts | 43 | €26 | €78 | +€52 | +198% |
| Credit institutions | 430/8 | €26 | €78 | +€52 | +198% |
| Trade debts | 44 | €1,003 | €171 | -€832 | -83.0% |
| Suppliers | 440/4 | €1,003 | €171 | -€832 | -83.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,886 | €24,306 | +€420 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,175 | €871 | -€304 | -25.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€10,694 | -€6,315 | +€4,379 | +41.0% |
| Operating profit (loss) | 9901 | -€12,256 | -€7,586 | +€4,670 | +38.1% |
| Financial income | 75/76B | €675 | €3 | -€672 | -99.6% |
| Recurring financial income | 75 | €675 | €3 | -€672 | -99.6% |
| Financial charges | 65/66B | €150 | €115 | -€35 | -23.5% |
| Recurring financial charges | 65 | €150 | €115 | -€35 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,731 | -€7,698 | +€4,033 | +34.4% |
| Income taxes | 67/77 | €128 | - | -€128 | |
| Profit (loss) for the period | 9904 | -€11,859 | -€7,698 | +€4,161 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,859 | -€7,698 | +€4,161 | +35.1% |
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 16 October 2026 via checked.be.