TEMPLE II: what changed
Two fiscal 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.
TEMPLE II
Largest movements
- Receivables within one year -€45,750
down €45,750 (-59.7%), from €76,595 to €30,845
of which Other amounts receivable: -€46,462
- Tangible fixed assets -€24,196
down €24,196 (-7.0%), from €348,075 to €323,879
of which Furniture and vehicles: -€24,739
- Debts after one year -€38,918
down €38,918 (-44.6%), from €87,336 to €48,419
- Reserves -€19,855
down €19,855 (-5.6%), from €355,173 to €335,318
- Tax, wage and social debts -€9,182
down €9,182 (-37.2%), from €24,699 to €15,517
of which Taxes: -€9,048
- Gross operating margin +€20,646
up €20,646 (+19.6%), from €105,410 to €126,056
- Taxes +€5,078
up €5,078 (+24.6%), from €20,676 to €25,754
- Depreciation +€3,192
up €3,192 (+9.6%), from €33,420 to €36,612
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.
Cash bridge derived
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 | €519,254 | €451,173 | -€68,080 | -13.1% |
| Fixed assets | 21/28 | €348,075 | €323,879 | -€24,196 | -7.0% |
| Tangible fixed assets | 22/27 | €348,075 | €323,879 | -€24,196 | -7.0% |
| Land and buildings | 22 | €240,087 | €243,364 | +€3,277 | +1.4% |
| Plant, machinery and equipment | 23 | €11,012 | €8,277 | -€2,734 | -24.8% |
| Furniture and vehicles | 24 | €96,977 | €72,238 | -€24,739 | -25.5% |
| Current assets | 29/58 | €171,179 | €127,294 | -€43,885 | -25.6% |
| Amounts receivable within one year | 40/41 | €76,595 | €30,845 | -€45,750 | -59.7% |
| Trade receivables | 40 | €20,854 | €21,567 | +€712 | +3.4% |
| Other amounts receivable | 41 | €55,740 | €9,278 | -€46,462 | -83.4% |
| Cash at bank and in hand | 54/58 | €90,338 | €92,947 | +€2,609 | +2.9% |
| Deferred charges and accrued income | 490/1 | €4,246 | €3,503 | -€743 | -17.5% |
| Total equity and liabilities | 10/49 | €519,254 | €451,173 | -€68,080 | -13.1% |
| Equity | 10/15 | €356,173 | €336,318 | -€19,855 | -5.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €355,173 | €335,318 | -€19,855 | -5.6% |
| Distributable reserves | 133 | €355,173 | €335,318 | -€19,855 | -5.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €163,081 | €114,856 | -€48,225 | -29.6% |
| Amounts payable after more than one year | 17 | €87,336 | €48,419 | -€38,918 | -44.6% |
| Financial debts | 170/4 | €87,336 | €48,419 | -€38,918 | -44.6% |
| Amounts payable within one year | 42/48 | €74,766 | €66,437 | -€8,330 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €38,113 | €38,922 | +€809 | +2.1% |
| Financial debts | 43 | €8,480 | €8,423 | -€58 | -0.7% |
| Credit institutions | 430/8 | €8,480 | €8,423 | -€58 | -0.7% |
| Trade debts | 44 | €3,474 | €3,575 | +€101 | +2.9% |
| Suppliers | 440/4 | €3,474 | €3,575 | +€101 | +2.9% |
| Taxes, remuneration and social security | 45 | €24,699 | €15,517 | -€9,182 | -37.2% |
| Taxes | 450/3 | €24,509 | €15,461 | -€9,048 | -36.9% |
| Remuneration and social security | 454/9 | €190 | €56 | -€133 | -70.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €978 | €0 | -€978 | -100.0% |
| Non-recurring operating income | 76A | €5,023 | €0 | -€5,023 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,420 | €36,612 | +€3,192 | +9.6% |
| Other operating charges | 640/8 | €2,611 | €2,214 | -€397 | -15.2% |
| Gross operating margin | 9900 | €105,410 | €126,056 | +€20,646 | +19.6% |
| Operating profit (loss) | 9901 | €69,379 | €87,230 | +€17,851 | +25.7% |
| Financial income | 75/76B | €2,848 | €2,243 | -€604 | -21.2% |
| Recurring financial income | 75 | €2,848 | €2,243 | -€604 | -21.2% |
| Financial charges | 65/66B | €5,853 | €5,104 | -€750 | -12.8% |
| Recurring financial charges | 65 | €5,853 | €5,104 | -€750 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €66,373 | €84,369 | +€17,996 | +27.1% |
| Income taxes | 67/77 | €20,676 | €25,754 | +€5,078 | +24.6% |
| Profit (loss) for the period | 9904 | €45,697 | €58,615 | +€12,918 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,697 | €58,615 | +€12,918 | +28.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.