TEMPS LIBRE: 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 LIBRE
Largest movements
- Tangible fixed assets -€10,021
down €10,021 (-5.2%), from €192,401 to €182,380
of which Furniture and vehicles: -€6,681
- Deferred charges and accrued income -€9,150
no longer reported in 2025 (was €9,150)
- Debts after one year -€16,380
down €16,380 (-35.6%), from €45,992 to €29,612
of which Financial debts: -€16,380
- Reserves +€14,000
up €14,000 (+112%), from €12,500 to €26,500
- Trade debts -€12,132
down €12,132 (-73.9%), from €16,428 to €4,296
- Tax, wage and social debts -€5,532
down €5,532 (-20.9%), from €26,502 to €20,970
of which Taxes: -€5,532
- Accrued charges and deferred income +€3,043
new in 2025: €3,043
- Gross operating margin +€22,333
up €22,333 (+118%), from €18,994 to €41,327
- Taxes +€6,398
up €6,398 (+2,347%), from €273 to €6,671
- Other operating charges -€1,064
down €1,064 (-18.2%), from €5,848 to €4,784
- Financial charges -€682
down €682 (-21.6%), from €3,153 to €2,471
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 | €222,904 | €204,965 | -€17,939 | -8.0% |
| Fixed assets | 21/28 | €192,401 | €182,380 | -€10,021 | -5.2% |
| Tangible fixed assets | 22/27 | €192,401 | €182,380 | -€10,021 | -5.2% |
| Land and buildings | 22 | €169,296 | €165,956 | -€3,340 | -2.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €23,105 | €16,424 | -€6,681 | -28.9% |
| Current assets | 29/58 | €30,503 | €22,586 | -€7,918 | -26.0% |
| Amounts receivable within one year | 40/41 | €21,126 | €22,554 | +€1,427 | +6.8% |
| Trade receivables | 40 | €5,726 | €2,550 | -€3,175 | -55.5% |
| Other amounts receivable | 41 | €15,400 | €20,003 | +€4,603 | +29.9% |
| Cash at bank and in hand | 54/58 | €227 | €32 | -€195 | -86.0% |
| Deferred charges and accrued income | 490/1 | €9,150 | - | -€9,150 | |
| Total equity and liabilities | 10/49 | €222,904 | €204,965 | -€17,939 | -8.0% |
| Equity | 10/15 | €113,511 | €127,777 | +€14,266 | +12.6% |
| Contributions | 10/11 | €57,000 | €57,000 | = | 0.0% |
| Revaluation surpluses | 12 | €41,420 | €41,420 | = | 0.0% |
| Reserves | 13 | €12,500 | €26,500 | +€14,000 | +112% |
| Distributable reserves | 133 | €12,500 | €26,500 | +€14,000 | +112% |
| Profit (loss) carried forward | 14 | €2,591 | €2,856 | +€266 | +10.3% |
| Amounts payable | 17/49 | €109,393 | €77,189 | -€32,204 | -29.4% |
| Amounts payable after more than one year | 17 | €45,992 | €29,612 | -€16,380 | -35.6% |
| Financial debts | 170/4 | €25,992 | €9,612 | -€16,380 | -63.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,401 | €44,534 | -€18,867 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €17,582 | €16,380 | -€1,202 | -6.8% |
| Trade debts | 44 | €16,428 | €4,296 | -€12,132 | -73.9% |
| Suppliers | 440/4 | €16,428 | €4,296 | -€12,132 | -73.9% |
| Taxes, remuneration and social security | 45 | €26,502 | €20,970 | -€5,532 | -20.9% |
| Taxes | 450/3 | €25,337 | €19,805 | -€5,532 | -21.8% |
| Remuneration and social security | 454/9 | €1,165 | €1,165 | = | 0.0% |
| Other amounts payable | 47/48 | €2,888 | €2,888 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,043 | +€3,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,461 | €13,136 | -€325 | -2.4% |
| Other operating charges | 640/8 | €5,848 | €4,784 | -€1,064 | -18.2% |
| Gross operating margin | 9900 | €18,994 | €41,327 | +€22,333 | +118% |
| Operating profit (loss) | 9901 | -€316 | €23,406 | +€23,722 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,153 | €2,471 | -€682 | -21.6% |
| Recurring financial charges | 65 | €3,153 | €2,471 | -€682 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,469 | €20,936 | +€24,405 | |
| Income taxes | 67/77 | €273 | €6,671 | +€6,398 | +2,347% |
| Profit (loss) for the period | 9904 | -€3,741 | €14,266 | +€18,007 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,741 | €14,266 | +€18,007 |
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 19 October 2026 via checked.be.