TREMPOLINE: 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.
What changed
TREMPOLINE
NACE 87.204, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€284,418
2024 · €267,038+€17,380
Equity
€2.1m
2024 · €1.8m+€274,768
Cash
€2.5m
2024 · €2.3m+€192,499
Balance sheet total
€2.8m
2024 · €2.9m-€78,205
Largest movements
Assets
- Receivables within one year -€257,823
down €257,823 (-57.6%), from €447,564 to €189,741
of which Trade receivables: -€134,619
- Cash +€192,499
up €192,499 (+8.3%), from €2.3m to €2.5m
mainly Net result for the year (+€284,418) and Receivables within one year (+€257,823)
Equity and liabilities
- Profit (loss) carried forward +€371,691
up €371,691 (+24.4%), from €1.5m to €1.9m
- Debts within one year -€352,973
down €352,973 (-39.7%), from €888,105 to €535,132
- Reserves -€87,273
down €87,273 (-100%), from €87,273 to €0
Income statement
- Other operating charges -€91,210
down €91,210 (-93.7%), from €97,380 to €6,170
- Gross operating margin +€45,029
up €45,029 (+1.2%), from €3.8m to €3.9m
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.
Result 2024
€267,038
Gross operating margin
+€45,029
Staff costs
+€1,236
Depreciation
+€3,462
Other operating charges
+€91,210
Other operating items
-€123,507
Financial income
-€1,376
Financial charges
+€1,327
Result 2025
€284,418
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€215,294
Investment
-€13,145
Financing
-€9,650
Cash 2024
€2.3m
From operations (derived)
+€215,294
Net result for the year
+€284,418
Depreciation
+€31,953
Receivables within one year
+€257,823
Deferred charges and accrued income
-€5,927
Debts within one year
-€352,973
Investment (derived)
-€13,145
Investment in fixed assets (net)
-€13,145
Financing
-€9,650
Contributions, distributions and other
-€9,650
Cash 2025
€2.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,866,082 | €2,787,877 | -€78,205 | -2.7% |
| Fixed assets | 21/28 | €108,096 | €89,289 | -€18,808 | -17.4% |
| Intangible fixed assets | 21 | €3,637 | €2,124 | -€1,513 | -41.6% |
| Tangible fixed assets | 22/27 | €103,213 | €85,914 | -€17,299 | -16.8% |
| Land and buildings | 22 | €8,676 | €8,676 | = | 0.0% |
| Plant, machinery and equipment | 23 | €56,057 | €43,720 | -€12,336 | -22.0% |
| Furniture and vehicles | 24 | €38,481 | €33,518 | -€4,963 | -12.9% |
| Financial fixed assets | 28 | €1,247 | €1,251 | +€4 | +0.3% |
| Current assets | 29/58 | €2,757,986 | €2,698,588 | -€59,398 | -2.2% |
| Amounts receivable within one year | 40/41 | €447,564 | €189,741 | -€257,823 | -57.6% |
| Trade receivables | 40 | €263,773 | €129,155 | -€134,619 | -51.0% |
| Other amounts receivable | 41 | €183,791 | €60,586 | -€123,205 | -67.0% |
| Cash at bank and in hand | 54/58 | €2,309,846 | €2,502,344 | +€192,499 | +8.3% |
| Deferred charges and accrued income | 490/1 | €576 | €6,503 | +€5,927 | +1,030% |
| Total equity and liabilities | 10/49 | €2,866,082 | €2,787,877 | -€78,205 | -2.7% |
| Equity | 10/15 | €1,807,977 | €2,082,745 | +€274,768 | +15.2% |
| Contributions | 10/11 | €165,764 | €165,764 | = | 0.0% |
| Capital | 10 | €165,764 | €165,764 | = | 0.0% |
| Reserves | 13 | €87,273 | €0 | -€87,273 | -100% |
| Profit (loss) carried forward | 14 | €1,523,615 | €1,895,306 | +€371,691 | +24.4% |
| Investment grants | 15 | €31,325 | €21,675 | -€9,650 | -30.8% |
| Provisions and deferred taxes | 16 | €170,000 | €170,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €170,000 | €170,000 | = | 0.0% |
| Environmental obligations | 163 | €20,000 | €20,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable | 17/49 | €888,105 | €535,132 | -€352,973 | -39.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €888,105 | €535,132 | -€352,973 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €1,032 | €0 | -€1,032 | -100% |
| Trade debts | 44 | €317,428 | €186,519 | -€130,909 | -41.2% |
| Suppliers | 440/4 | €317,428 | €186,519 | -€130,909 | -41.2% |
| Taxes, remuneration and social security | 45 | €281,552 | €208,672 | -€72,881 | -25.9% |
| Remuneration and social security | 454/9 | €281,552 | €208,672 | -€72,881 | -25.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,582,136 | €3,580,900 | -€1,236 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,415 | €31,953 | -€3,462 | -9.8% |
| Other operating charges | 640/8 | €97,380 | €6,170 | -€91,210 | -93.7% |
| Gross operating margin | 9900 | €3,845,157 | €3,890,186 | +€45,029 | +1.2% |
| Operating profit (loss) | 9901 | €253,733 | €271,163 | +€17,429 | +6.9% |
| Financial income | 75/76B | €17,674 | €16,299 | -€1,376 | -7.8% |
| Recurring financial income | 75 | €17,674 | €16,299 | -€1,376 | -7.8% |
| Financial charges | 65/66B | €4,370 | €3,043 | -€1,327 | -30.4% |
| Recurring financial charges | 65 | €4,370 | €3,043 | -€1,327 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €267,038 | €284,418 | +€17,380 | +6.5% |
| Profit (loss) for the period | 9904 | €267,038 | €284,418 | +€17,380 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €267,038 | €284,418 | +€17,380 | +6.5% |
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 25 October 2026 via checked.be.