ACTIVE

TEMPS ET OR

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Financial year 2025 · closed on 31/12/2025

Net result

83,8 k €

+148.8% YoY

Gross margin

345,9 k €

+22.3% YoY

Equity

888 k €

+11.3% YoY

Workforce

3,3 ETP

-8.3% YoY

What does TEMPS ET OR do?

TEMPS ET OR is a Public limited company incorporated in 2001. Its registered office is in Waremme. It employs on average 3,3 ETP workers (FTE).

Legal situation

● Normal situation

BCE/KBO no. / VAT

BE 0475.007.416

Incorporation

15/06/2001

Legal form

Public limited company

Registered office

Rue Joseph Wauters 32
4300 Waremme · WallonieSee on map

Contributed capital

125 000,00 €

Latest accounts

31/12/2025

Average workforce

3,3 ETP

Joint committees (2)

Signals

ProfitableSolid equityLow riskGood liquidityPositive cashflowPositive EBITDAHealthy social debts

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✦ Verdict · Analyst summary

Financials

Trend over 20 financial years

	2025		2024		2023		2022		2021		2020		2019		2018		2017		2016		2015		2014		2013		2012		2011		2010		2009		2008		2007		2006
Income statement
Gross margin	345,9 k €	+22.3%	282,9 k €	-5.3%	298,7 k €	+9.6%	272,7 k €	+13.7%	239,9 k €	-0.0%	239,9 k €	-3.4%	248,4 k €	+8.6%	228,8 k €	+49.7%	152,8 k €	-19.0%	188,6 k €	-19.7%	235 k €	+4.2%	225,4 k €	+61.2%	139,8 k €	-35.5%	216,9 k €	+4.9%	206,9 k €	+4.3%	198,4 k €	-6.6%	212,3 k €	+8.2%	196,2 k €	+0.2%	195,8 k €	+10.7%	176,8 k €
EBITDA	180,3 k €	+59.8%	112,8 k €	-11.3%	127,2 k €	+3.9%	122,4 k €	+8.7%	112,6 k €	-19.0%	139 k €	+0.9%	137,7 k €	+26.0%	109,2 k €	+103%	53,7 k €	-35.8%	83,7 k €	-39.3%	137,9 k €	-2.2%	141 k €	+162%	53,7 k €	-64.8%	152,7 k €	+15.9%	131,8 k €	-0.4%	132,2 k €	-11.3%	149,1 k €	+12.9%	132,1 k €	-2.4%	135,3 k €	+15.1%	117,5 k €
Operating result	130,2 k €	+105%	63,5 k €	-20.6%	79,9 k €	+6.5%	75,1 k €	+19.6%	62,8 k €	-28.4%	87,7 k €	+2.5%	85,6 k €	+46.9%	58,2 k €	+616%	8,1 k €	-89.6%	78 k €	-37.2%	124,1 k €	-2.1%	126,8 k €	+228%	38,7 k €	-72.9%	142,5 k €	+23.3%	115,5 k €	+62.0%	71,3 k €	-21.4%	90,8 k €	+23.0%	73,8 k €	-1.2%	74,7 k €	+27.2%	58,7 k €
Net result	83,8 k €	+149%	33,7 k €	-28.4%	47,1 k €	+3.9%	45,3 k €	+32.5%	34,2 k €	-40.6%	57,6 k €	-8.5%	62,9 k €	+54.8%	40,7 k €	+2595%	1,5 k €	-97.7%	66,2 k €	-35.1%	102,1 k €	+3.2%	98,9 k €	+110%	47,1 k €	-53.8%	101,8 k €	+25.0%	81,5 k €	+79.5%	45,4 k €	-24.9%	60,4 k €	+33.2%	45,4 k €	+9.7%	41,4 k €	+62.0%	25,5 k €
Balance sheet
Equity	888 k €	+11.3%	797,7 k €	+3.5%	770,5 k €	+6.5%	723,4 k €	+4.4%	693,1 k €	+5.2%	658,9 k €	+7.4%	613,8 k €	+9.0%	563,4 k €	+5.8%	532,7 k €	+0.3%	531,2 k €	+5.2%	505 k €	+9.8%	459,9 k €	+13.3%	406 k €	+13.1%	359 k €	+20.8%	297,1 k €	+21.0%	245,7 k €	+13.5%	216,5 k €	+17.6%	184,1 k €	+20.5%	152,7 k €	+25.8%	121,4 k €
Total assets	1,4 M €	+3.0%	1,4 M €	-2.1%	1,4 M €	-0.4%	1,4 M €	+0.6%	1,4 M €	-0.7%	1,4 M €	+4.8%	1,4 M €	+6.2%	1,3 M €	-3.1%	1,3 M €	+53.3%	863,9 k €	+2.8%	840,3 k €	-2.5%	861,5 k €	+5.0%	820,2 k €	-4.8%	861,9 k €	+1.3%	850,9 k €	+6.4%	799,8 k €	-5.3%	844,5 k €	-4.0%	879,3 k €	-0.1%	879,9 k €	-4.4%	920,9 k €
Cash	60,4 k €	+273%	16,2 k €	+11.1%	14,6 k €	-36.7%	23 k €	+65.1%	13,9 k €	-76.3%	58,8 k €	+288%	15,2 k €	-7.4%	16,4 k €	-62.1%	43,2 k €	-27.5%	59,6 k €	+562%	9 k €	-79.6%	44,1 k €	+69.4%	26 k €	-30.2%	37,3 k €	-33.9%	56,4 k €	+6.5%	52,9 k €	-27.0%	72,5 k €	+46.2%	49,6 k €	+29.9%	38,2 k €	-61.8%	100 k €
Debts	544,5 k €	-8.0%	591,9 k €	-8.3%	645,4 k €	-7.7%	699,3 k €	-2.9%	720,4 k €	-5.2%	760,1 k €	+2.2%	743,9 k €	+4.1%	714,3 k €	-9.0%	784,8 k €	+140%	326,6 k €	-0.7%	328,9 k €	-16.7%	394,8 k €	-3.2%	408,1 k €	-18.9%	502,9 k €	-9.2%	553,7 k €	-0.1%	554,1 k €	-11.8%	628 k €	-9.7%	695,2 k €	-4.4%	727 k €	-9.1%	799,5 k €
Other
Workforce	3,3 ETP	-8.3%	3,6 ETP	-29.4%	5,1 ETP	+41.7%	3,6 ETP	0.0%	3,6 ETP	+2.9%	3,5 ETP	+16.7%	3,0 ETP		–		–		–		2,6 ETP	0.0%	2,6 ETP	-3.7%	2,7 ETP	+12.5%	2,4 ETP	0.0%	2,4 ETP	0.0%	2,4 ETP	0.0%	2,4 ETP	+14.3%	2,1 ETP	+10.5%	1,9 ETP	-5.0%	2,0 ETP

Estimate

Indicative valuation

As an indication, this company is worth

between 500 k€ and 1 M€

See the valuation

Governance

Board of directors

Seen on filing of 31/12/2025 · 2 active · 12 ended

Active mandates

Michel Hardenne

Director · since 08 septembre 2023 · until 07 septembre 2029

Active

Jean Hardenne

Director · since 08 mai 2019 · until 07 mai 2025

Active

Ended mandates

Jean Hardenne

Director · since 08 mai 2019 · until 08 septembre 2023

Ended

JEAN HARDENNE

Director · since 08 mai 2019 · until 08 mai 2025

Ended

Michel Hardenne

Managing director · since 08 mai 2019 · until 07 septembre 2023

Ended

Michel Hardenne

Managing director · since 08 mai 2019 · until 07 mai 2025

Ended

Annual accounts

Full financial information

	2025	2024	2023	2022	2021	2020
Type of account	Abridged model	Abridged model	Abridged model	Abridged model	Abridged model	Abridged model
Start of the financial year	01/01/2025	01/01/2024	01/01/2023	01/01/2022	01/01/2021	01/01/2020
Closing of the financial year	31/12/2025	31/12/2024	31/12/2023	31/12/2022	31/12/2021	31/12/2020
Length of the financial year	12 months	12 months	12 months	12 months	12 months	12 months
Filing date	08/06/2026	31/07/2025	15/07/2024	07/08/2023	13/06/2022	27/10/2021
General meeting	13/05/2026	30/06/2025	19/06/2024	30/06/2023	11/05/2022	26/10/2021
Currency of the financial year	EUR	EUR	EUR	EUR	EUR	EUR
NBB quality label	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls	Satisfying controls

Ratios

Financial ratios

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Filings

Annual accounts filings

21 filings with the NBB

Model	Closing	General meeting	Filed	Language	Document
Abridged model	31/12/2025	13/05/2026	08/06/2026	French	PDF
Abridged model	31/12/2024	30/06/2025	31/07/2025	French	PDF
Abridged model	31/12/2023	19/06/2024	15/07/2024	French	PDF
Abridged model	31/12/2022	30/06/2023	07/08/2023	French	PDF
Abridged model	31/12/2021	11/05/2022	13/06/2022	French	PDF
Abridged modelCorrection	31/12/2020	26/10/2021	27/10/2021	French	PDF
Abridged model	31/12/2020	30/06/2021	24/08/2021	French	PDF
Abridged model	31/12/2019	30/06/2020	03/09/2020	French	PDF
Micro model	31/12/2018	20/05/2019	19/06/2019	French	PDF
Micro model	31/12/2017	30/06/2018	06/08/2018	French	PDF
Micro model	31/12/2016	30/06/2017	23/08/2017	French	PDF
Abridged model	31/12/2015	11/05/2016	10/06/2016	French	PDF
Abridged model	31/12/2014	13/05/2015	24/06/2015	French	PDF
Abridged model	31/12/2013	14/05/2014	02/07/2014	French	PDF
Abridged model	31/12/2012	08/05/2013	06/06/2013	French	PDF
Abridged model	31/12/2011	09/05/2012	13/07/2012	French	PDF
Abridged model	31/12/2010	11/05/2011	17/05/2011	French	PDF
Abridged model	31/12/2009	12/05/2010	17/05/2010	French	PDF
Abridged model	31/12/2008	13/05/2009	16/07/2009	French	PDF
Abridged model	31/12/2007	14/05/2008	09/06/2008	French	PDF
Abridged model	31/12/2006	09/05/2007	14/08/2007	French	PDF

Estimate

Indicative valuation

Order of magnitude

As an indication, this company is worth

between 500 k€ and 1 M€

The detail comes with the Business plan: low and high bounds, the valuation bridge for each financial year, transaction multiples by sector and size, group valuation and exports.

Discover the Business plan

Disclaimer

Indicative estimate based on public sector multiples and the filed annual accounts. It is neither a certified valuation nor financial or investment advice.

Governance

Board of directors

Seen on filing of 31/12/2025 · 2 active · 12 ended

Active mandates

Michel Hardenne

Director · since 08 septembre 2023 · until 07 septembre 2029

Active

Jean Hardenne

Director · since 08 mai 2019 · until 07 mai 2025

Active

Ended mandates

Jean Hardenne

Director · since 08 mai 2019 · until 08 septembre 2023

Ended

JEAN HARDENNE

Director · since 08 mai 2019 · until 08 mai 2025

Ended

Michel Hardenne

Managing director · since 08 mai 2019 · until 07 septembre 2023

Ended

Michel Hardenne

Managing director · since 08 mai 2019 · until 07 mai 2025

Ended

Shareholders

Ownership and network

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Belgian Official Gazette

Belgian Official Gazette publications

Other12/09/2023
STATUTS (TRADUCTION, COORDINATION, AUTRES MODIFICATIONS, )
PDF
Mandates21/06/2019
DEMISSIONS, NOMINATIONS
PDF
Mandates30/09/2014
DEMISSIONS, NOMINATIONS
PDF
Mandates17/10/2007
DEMISSIONS, NOMINATIONS
PDF

Source: Belgian Official Gazette

Competition

Similar companies

A company's peers, by sector and size, are included in the Business plan.

See the Business plan

2025
Annual accounts 202583,8 k €↑
2024
Annual accounts 202433,7 k €↓
2023
Annual accounts 202347,1 k €↑
2022
Annual accounts 202245,3 k €↑
2021
Annual accounts 202134,2 k €↓
2020
Annual accounts 202057,6 k €↓
2019
Annual accounts 201962,9 k €↑
2018
Annual accounts 201840,7 k €↑
2017
Annual accounts 20171,5 k €↓
2016
Annual accounts 201666,2 k €↓
2015
Annual accounts 2015102,1 k €↑
2014
Annual accounts 201498,9 k €↑
2013
Annual accounts 201347,1 k €↓
2012
Annual accounts 2012101,8 k €↑
2011
Annual accounts 201181,5 k €↑
2010
Annual accounts 201045,4 k €↓
2009
Annual accounts 200960,4 k €↑
2008
Annual accounts 200845,4 k €↑
2007
Annual accounts 200741,4 k €↑
2006
Annual accounts 200625,5 k €
15/06/2001
IncorporationPublic limited company

10/15	1 240 000	1 180 000	1 050 000
70	8 630 000	8 120 000	7 940 000
9904	412 000	388 000	301 000
17/49	2 970 000	3 140 000	3 380 000
9087	24,3	23,1	21,8

TEMPS ET OR

Overview

What does TEMPS ET OR do?

Trend over 20 financial years

Indicative valuation

Board of directors

Financials

Full financial information

Financial ratios

Annual accounts filings

Valuation

Indicative valuation

Directors & structure

Board of directors

Ownership and network

Publications

Belgian Official Gazette publications

Similar companies

Similar companies

Timeline