TEMPS ET CERISES: 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.
TEMPS ET CERISES
Largest movements
- Cash +€25,352
up €25,352 (+148%), from €17,186 to €42,538
mainly Depreciation (+€31,856) and Receivables within one year (+€17,766)
- Tangible fixed assets -€21,658
down €21,658 (-5.9%), from €370,083 to €348,424
of which Land and buildings: -€13,515
- Receivables within one year -€17,766
down €17,766 (-21.3%), from €83,253 to €65,487
of which Trade receivables: -€17,975
- Trade debts -€13,429
down €13,429 (-23.6%), from €56,973 to €43,544
- Current portion of long-term debt +€8,027
up €8,027 (+51.2%), from €15,675 to €23,703
- Profit (loss) carried forward -€4,955
down €4,955 (-18.1%), from -€27,367 to -€32,322
- Financial charges +€15,012
up €15,012 (+722%), from €2,078 to €17,090
- Gross operating margin -€8,762
down €8,762 (-12.7%), from €69,058 to €60,296
- Staff costs -€5,551
down €5,551 (-28.3%), from €19,605 to €14,053
- Depreciation +€5,410
up €5,410 (+20.5%), from €26,445 to €31,856
- Other operating charges -€2,602
down €2,602 (-52.2%), from €4,983 to €2,381
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 | €471,357 | €458,727 | -€12,630 | -2.7% |
| Fixed assets | 21/28 | €370,343 | €348,684 | -€21,658 | -5.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €370,083 | €348,424 | -€21,658 | -5.9% |
| Land and buildings | 22 | €338,369 | €324,854 | -€13,515 | -4.0% |
| Plant, machinery and equipment | 23 | €15,148 | €15,741 | +€593 | +3.9% |
| Furniture and vehicles | 24 | €7,554 | €5,067 | -€2,487 | -32.9% |
| Leasing and similar rights | 25 | €9,011 | €2,762 | -€6,249 | -69.3% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €101,014 | €110,043 | +€9,028 | +8.9% |
| Amounts receivable within one year | 40/41 | €83,253 | €65,487 | -€17,766 | -21.3% |
| Trade receivables | 40 | €71,253 | €53,278 | -€17,975 | -25.2% |
| Other amounts receivable | 41 | €12,000 | €12,208 | +€208 | +1.7% |
| Cash at bank and in hand | 54/58 | €17,186 | €42,538 | +€25,352 | +148% |
| Deferred charges and accrued income | 490/1 | €575 | €2,018 | +€1,443 | +251% |
| Total equity and liabilities | 10/49 | €471,357 | €458,727 | -€12,630 | -2.7% |
| Equity | 10/15 | -€19,233 | -€24,262 | -€5,029 | -26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,367 | -€32,322 | -€4,955 | -18.1% |
| Investment grants | 15 | €74 | €0 | -€74 | -100% |
| Amounts payable | 17/49 | €490,590 | €482,989 | -€7,601 | -1.5% |
| Amounts payable after more than one year | 17 | €291,963 | €290,163 | -€1,800 | -0.6% |
| Financial debts | 170/4 | €291,963 | €290,163 | -€1,800 | -0.6% |
| Amounts payable within one year | 42/48 | €197,820 | €191,926 | -€5,894 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €15,675 | €23,703 | +€8,027 | +51.2% |
| Trade debts | 44 | €56,973 | €43,544 | -€13,429 | -23.6% |
| Suppliers | 440/4 | €56,973 | €43,544 | -€13,429 | -23.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,162 | €22,877 | +€1,714 | +8.1% |
| Taxes | 450/3 | €18,081 | €20,308 | +€2,226 | +12.3% |
| Remuneration and social security | 454/9 | €3,081 | €2,569 | -€512 | -16.6% |
| Other amounts payable | 47/48 | €104,010 | €101,802 | -€2,207 | -2.1% |
| Accrued charges and deferred income | 492/3 | €807 | €900 | +€93 | +11.5% |
| Remuneration, social security and pensions | 62 | €19,605 | €14,053 | -€5,551 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,445 | €31,856 | +€5,410 | +20.5% |
| Other operating charges | 640/8 | €4,983 | €2,381 | -€2,602 | -52.2% |
| Gross operating margin | 9900 | €69,058 | €60,296 | -€8,762 | -12.7% |
| Operating profit (loss) | 9901 | €18,025 | €12,007 | -€6,018 | -33.4% |
| Financial income | 75/76B | €1,833 | €128 | -€1,704 | -93.0% |
| Recurring financial income | 75 | €994 | €128 | -€865 | -87.1% |
| Non-recurring financial income | 76B | €839 | €0 | -€839 | -100% |
| Financial charges | 65/66B | €2,078 | €17,090 | +€15,012 | +722% |
| Recurring financial charges | 65 | €2,078 | €17,090 | +€15,012 | +722% |
| Profit (loss) for the period before taxes | 9903 | €17,779 | -€4,955 | -€22,734 | |
| Income taxes | 67/77 | €832 | €0 | -€832 | -100% |
| Profit (loss) for the period | 9904 | €16,948 | -€4,955 | -€21,903 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,948 | -€4,955 | -€21,903 |
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 28 October 2026 via checked.be.