TEMPS ZERO DRH: 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.
TEMPS ZERO DRH
Largest movements
- Cash +€139,288
up €139,288 (+96.2%), from €144,807 to €284,094
mainly Net result for the year (+€221,068) and Other debts (+€69,105)
- Current investments +€24,000
new in 2025: €24,000
- Tangible fixed assets -€22,856
down €22,856 (-5.5%), from €419,149 to €396,293
- Receivables within one year +€16,025
up €16,025 (+17.4%), from €92,251 to €108,276
- Reserves +€103,421
up €103,421 (+25.1%), from €412,091 to €515,512
of which Distributable reserves: +€103,421
- Other debts +€69,105
up €69,105 (+211.0%), from €32,750 to €101,856
- Debts after one year -€41,290
down €41,290 (-32.5%), from €126,944 to €85,654
- Tax, wage and social debts +€21,544
up €21,544 (+82.1%), from €26,238 to €47,782
of which Taxes: +€18,082
- Gross operating margin +€62,109
up €62,109 (+20.8%), from €298,448 to €360,556
- Staff costs +€25,464
new in 2025: €25,464
- Taxes +€19,394
up €19,394 (+31.7%), from €61,238 to €80,631
- Other operating charges -€4,491
down €4,491 (-43.5%), from €10,328 to €5,837
- Financial charges -€3,945
down €3,945 (-49.6%), from €7,960 to €4,015
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 | €668,152 | €819,977 | +€151,825 | +22.7% |
| Fixed assets | 21/28 | €421,035 | €397,671 | -€23,364 | -5.5% |
| Intangible fixed assets | 21 | €960 | €273 | -€686 | -71.5% |
| Tangible fixed assets | 22/27 | €419,149 | €396,293 | -€22,856 | -5.5% |
| Land and buildings | 22 | €217,741 | €210,927 | -€6,814 | -3.1% |
| Plant, machinery and equipment | 23 | €10,314 | €7,333 | -€2,981 | -28.9% |
| Furniture and vehicles | 24 | €4,933 | €2,946 | -€1,986 | -40.3% |
| Other tangible fixed assets | 26 | €186,160 | €175,086 | -€11,074 | -5.9% |
| Financial fixed assets | 28 | €927 | €1,105 | +€178 | +19.2% |
| Current assets | 29/58 | €247,117 | €422,306 | +€175,188 | +70.9% |
| Amounts receivable within one year | 40/41 | €92,251 | €108,276 | +€16,025 | +17.4% |
| Trade receivables | 40 | €92,251 | €108,276 | +€16,025 | +17.4% |
| Current investments | 50/53 | - | €24,000 | +€24,000 | |
| Cash at bank and in hand | 54/58 | €144,807 | €284,094 | +€139,288 | +96.2% |
| Deferred charges and accrued income | 490/1 | €10,059 | €5,935 | -€4,124 | -41.0% |
| Total equity and liabilities | 10/49 | €668,152 | €819,977 | +€151,825 | +22.7% |
| Equity | 10/15 | €431,127 | €534,548 | +€103,421 | +24.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €412,091 | €515,512 | +€103,421 | +25.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €410,231 | €513,652 | +€103,421 | +25.2% |
| Profit (loss) carried forward | 14 | €436 | €436 | = | 0.0% |
| Amounts payable | 17/49 | €237,026 | €285,429 | +€48,403 | +20.4% |
| Amounts payable after more than one year | 17 | €126,944 | €85,654 | -€41,290 | -32.5% |
| Financial debts | 170/4 | €126,944 | €85,654 | -€41,290 | -32.5% |
| Amounts payable within one year | 42/48 | €110,082 | €199,775 | +€89,693 | +81.5% |
| Current portion of amounts payable after more than one year | 42 | €45,322 | €45,007 | -€315 | -0.7% |
| Financial debts | 43 | €806 | €1,028 | +€222 | +27.5% |
| Credit institutions | 430/8 | €806 | €1,028 | +€222 | +27.5% |
| Trade debts | 44 | €4,965 | €4,103 | -€863 | -17.4% |
| Suppliers | 440/4 | €4,965 | €4,103 | -€863 | -17.4% |
| Taxes, remuneration and social security | 45 | €26,238 | €47,782 | +€21,544 | +82.1% |
| Taxes | 450/3 | €26,238 | €44,320 | +€18,082 | +68.9% |
| Remuneration and social security | 454/9 | - | €3,462 | +€3,462 | |
| Other amounts payable | 47/48 | €32,750 | €101,856 | +€69,105 | +211.0% |
| Remuneration, social security and pensions | 62 | - | €25,464 | +€25,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,103 | €23,542 | +€439 | +1.9% |
| Other operating charges | 640/8 | €10,328 | €5,837 | -€4,491 | -43.5% |
| Gross operating margin | 9900 | €298,448 | €360,556 | +€62,109 | +20.8% |
| Operating profit (loss) | 9901 | €265,016 | €305,713 | +€40,697 | +15.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +766.7% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +766.7% |
| Financial charges | 65/66B | €7,960 | €4,015 | -€3,945 | -49.6% |
| Recurring financial charges | 65 | €7,960 | €4,015 | -€3,945 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €257,057 | €301,699 | +€44,643 | +17.4% |
| Income taxes | 67/77 | €61,238 | €80,631 | +€19,394 | +31.7% |
| Profit (loss) for the period | 9904 | €195,819 | €221,068 | +€25,249 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €195,819 | €221,068 | +€25,249 | +12.9% |
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 1 October 2026 via checked.be.