6 TEM: 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.
6 TEM
Largest movements
- Cash -€14,858
down €14,858 (-27.2%), from €54,669 to €39,811
mainly Contributions, distributions and other (-€58,824) and Tax, wage and social debts (-€22,659)
- Deferred charges and accrued income -€7,800
down €7,800 (-10.0%), from €78,227 to €70,427
- Receivables within one year +€7,468
up €7,468 (+6.0%), from €125,387 to €132,856
of which Trade receivables: +€17,269
- Tangible fixed assets -€5,724
down €5,724 (-36.3%), from €15,761 to €10,037
of which Leasing and similar rights: -€4,706
- Trade debts +€25,859
up €25,859 (+38.7%), from €66,903 to €92,762
- Tax, wage and social debts -€22,659
down €22,659 (-42.7%), from €53,081 to €30,423
of which Taxes: -€22,059
- Profit (loss) carried forward -€17,600
down €17,600 (-15.7%), from €112,302 to €94,702
- Current portion of long-term debt +€9,632
up €9,632 (+198.9%), from €4,842 to €14,474
- Short-term financial debts -€8,226
no longer reported in 2024 (was €8,226)
- Gross operating margin -€28,443
down €28,443 (-31.0%), from €91,692 to €63,250
- Taxes +€15,000
new in 2024: €15,000
- Other operating charges -€1,751
down €1,751 (-66.4%), from €2,636 to €885
- Financial charges +€1,220
up €1,220 (+66.2%), from €1,842 to €3,062
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €275,494 | €254,821 | -€20,673 | -7.5% |
| Fixed assets | 21/28 | €17,211 | €11,727 | -€5,484 | -31.9% |
| Tangible fixed assets | 22/27 | €15,761 | €10,037 | -€5,724 | -36.3% |
| Plant, machinery and equipment | 23 | €734 | €367 | -€367 | -50.0% |
| Furniture and vehicles | 24 | €1,301 | €651 | -€651 | -50.0% |
| Leasing and similar rights | 25 | €13,726 | €9,020 | -€4,706 | -34.3% |
| Financial fixed assets | 28 | €1,450 | €1,690 | +€240 | +16.6% |
| Current assets | 29/58 | €258,283 | €243,094 | -€15,189 | -5.9% |
| Amounts receivable within one year | 40/41 | €125,387 | €132,856 | +€7,468 | +6.0% |
| Trade receivables | 40 | €38,239 | €55,508 | +€17,269 | +45.2% |
| Other amounts receivable | 41 | €87,148 | €77,348 | -€9,800 | -11.2% |
| Cash at bank and in hand | 54/58 | €54,669 | €39,811 | -€14,858 | -27.2% |
| Deferred charges and accrued income | 490/1 | €78,227 | €70,427 | -€7,800 | -10.0% |
| Total equity and liabilities | 10/49 | €275,494 | €254,821 | -€20,673 | -7.5% |
| Equity | 10/15 | €134,762 | €117,162 | -€17,600 | -13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,860 | €3,860 | = | 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% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,302 | €94,702 | -€17,600 | -15.7% |
| Amounts payable | 17/49 | €140,732 | €137,659 | -€3,073 | -2.2% |
| Amounts payable after more than one year | 17 | €7,679 | - | -€7,679 | |
| Financial debts | 170/4 | €7,679 | - | -€7,679 | |
| Amounts payable within one year | 42/48 | €133,053 | €137,659 | +€4,606 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €4,842 | €14,474 | +€9,632 | +198.9% |
| Financial debts | 43 | €8,226 | - | -€8,226 | |
| Credit institutions | 430/8 | €8,226 | - | -€8,226 | |
| Trade debts | 44 | €66,903 | €92,762 | +€25,859 | +38.7% |
| Suppliers | 440/4 | €66,903 | €92,762 | +€25,859 | +38.7% |
| Taxes, remuneration and social security | 45 | €53,081 | €30,423 | -€22,659 | -42.7% |
| Taxes | 450/3 | €52,481 | €30,423 | -€22,059 | -42.0% |
| Remuneration and social security | 454/9 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,724 | €5,724 | = | 0.0% |
| Other operating charges | 640/8 | €2,636 | €885 | -€1,751 | -66.4% |
| Gross operating margin | 9900 | €91,692 | €63,250 | -€28,443 | -31.0% |
| Operating profit (loss) | 9901 | €83,333 | €56,641 | -€26,691 | -32.0% |
| Financial income | 75/76B | €2,551 | €2,644 | +€93 | +3.6% |
| Recurring financial income | 75 | €2,551 | €2,644 | +€93 | +3.6% |
| Financial charges | 65/66B | €1,842 | €3,062 | +€1,220 | +66.2% |
| Recurring financial charges | 65 | €1,842 | €3,062 | +€1,220 | +66.2% |
| Profit (loss) for the period before taxes | 9903 | €84,042 | €56,223 | -€27,818 | -33.1% |
| Income taxes | 67/77 | - | €15,000 | +€15,000 | |
| Profit (loss) for the period | 9904 | €84,042 | €41,223 | -€42,818 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €84,042 | €41,223 | -€42,818 | -50.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.