ELECTRONIC CENTER DE TEMMERMAN: what changed
What changed
ELECTRONIC CENTER DE TEMMERMAN
NACE 47.540, Retail sale of electrical household appliances
filed annual accounts (NBB)
Net result for the year
€53,349
2024 · €54,201-€852
Equity
€201,283
2024 · €287,165-€85,882
Cash
€118,555
2024 · €98,231+€20,325
Balance sheet total
€682,834
2024 · €668,479+€14,356
Largest movements
Assets
- Cash +€20,325
up €20,325 (+20.7%), from €98,231 to €118,555
mainly Other debts (+€98,192) and Net result for the year (+€53,349)
- Receivables within one year -€20,297
down €20,297 (-20.8%), from €97,515 to €77,219
of which Trade receivables: -€21,369
- Tangible fixed assets +€11,553
up €11,553 (+7.5%), from €154,638 to €166,191
of which Furniture and vehicles: +€33,564
Equity and liabilities
- Other debts +€98,192
up €98,192 (+295%), from €33,300 to €131,493
- Reserves -€85,882
down €85,882 (-34.4%), from €249,361 to €163,479
- Tax, wage and social debts -€8,545
down €8,545 (-31.5%), from €27,144 to €18,600
of which Taxes: -€9,464
Income statement
- Financial income +€13,822
up €13,822 (+92.9%), from €14,884 to €28,706
of which Non-recurring financial income: +€14,463
- Depreciation +€9,504
up €9,504 (+24.7%), from €38,528 to €48,031
- Gross operating margin -€7,761
down €7,761 (-4.1%), from €191,608 to €183,847
- Taxes -€2,623
down €2,623 (-11.4%), from €23,051 to €20,427
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€54,201
Gross operating margin
-€7,761
Staff costs
-€1,438
Depreciation
-€9,504
Other operating charges
-€444
Financial income
+€13,822
Financial charges
+€1,850
Taxes
+€2,623
Result 2025
€53,349
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€212,094
Investment
-€59,585
Financing
-€132,185
Cash 2024
€98,231
From operations (derived)
+€212,094
Net result for the year
+€53,349
Depreciation
+€48,031
Stocks and contracts
-€1,851
Receivables within one year
+€20,297
Deferred charges and accrued income
-€924
Trade debts
+€2,001
Tax, wage and social debts
-€8,545
Advances received
+€1,543
Other debts
+€98,192
Investment (derived)
-€59,585
Investment in fixed assets (net)
-€59,585
Financing
-€132,185
Debts after one year
+€5,643
Current portion of long-term debt
+€3,025
Short-term financial debts
-€1,622
Contributions, distributions and other
-€139,231
Cash 2025
€118,555
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €668,479 | €682,834 | +€14,356 | +2.1% |
| Fixed assets | 21/28 | €154,786 | €166,340 | +€11,553 | +7.5% |
| Tangible fixed assets | 22/27 | €154,638 | €166,191 | +€11,553 | +7.5% |
| Land and buildings | 22 | €79,827 | €61,030 | -€18,797 | -23.5% |
| Plant, machinery and equipment | 23 | €49,589 | €46,375 | -€3,214 | -6.5% |
| Furniture and vehicles | 24 | €25,222 | €58,786 | +€33,564 | +133% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €513,692 | €516,495 | +€2,803 | +0.5% |
| Stocks and contracts in progress | 3 | €315,120 | €316,970 | +€1,851 | +0.6% |
| Stocks | 30/36 | €315,120 | €316,970 | +€1,851 | +0.6% |
| Amounts receivable within one year | 40/41 | €97,515 | €77,219 | -€20,297 | -20.8% |
| Trade receivables | 40 | €97,515 | €76,146 | -€21,369 | -21.9% |
| Other amounts receivable | 41 | - | €1,073 | +€1,073 | |
| Current investments | 50/53 | €620 | €620 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98,231 | €118,555 | +€20,325 | +20.7% |
| Deferred charges and accrued income | 490/1 | €2,207 | €3,131 | +€924 | +41.9% |
| Total equity and liabilities | 10/49 | €668,479 | €682,834 | +€14,356 | +2.1% |
| Equity | 10/15 | €287,165 | €201,283 | -€85,882 | -29.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €249,361 | €163,479 | -€85,882 | -34.4% |
| Distributable reserves | 133 | €249,361 | €163,479 | -€85,882 | -34.4% |
| Profit (loss) carried forward | 14 | €19,213 | €19,213 | = | 0.0% |
| Amounts payable | 17/49 | €381,313 | €481,551 | +€100,238 | +26.3% |
| Amounts payable after more than one year | 17 | €215,589 | €221,232 | +€5,643 | +2.6% |
| Financial debts | 170/4 | €215,589 | €221,232 | +€5,643 | +2.6% |
| Amounts payable within one year | 42/48 | €165,725 | €260,319 | +€94,595 | +57.1% |
| Current portion of amounts payable after more than one year | 42 | €35,139 | €38,163 | +€3,025 | +8.6% |
| Financial debts | 43 | €9,179 | €7,558 | -€1,622 | -17.7% |
| Credit institutions | 430/8 | €9,179 | €7,558 | -€1,622 | -17.7% |
| Trade debts | 44 | €60,142 | €62,143 | +€2,001 | +3.3% |
| Suppliers | 440/4 | €60,142 | €62,143 | +€2,001 | +3.3% |
| Advances received on contracts in progress | 46 | €820 | €2,363 | +€1,543 | +188% |
| Taxes, remuneration and social security | 45 | €27,144 | €18,600 | -€8,545 | -31.5% |
| Taxes | 450/3 | €18,360 | €8,897 | -€9,464 | -51.5% |
| Remuneration and social security | 454/9 | €8,784 | €9,703 | +€919 | +10.5% |
| Other amounts payable | 47/48 | €33,300 | €131,493 | +€98,192 | +295% |
| Remuneration, social security and pensions | 62 | €76,345 | €77,783 | +€1,438 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,528 | €48,031 | +€9,504 | +24.7% |
| Other operating charges | 640/8 | €4,127 | €4,570 | +€444 | +10.8% |
| Gross operating margin | 9900 | €191,608 | €183,847 | -€7,761 | -4.1% |
| Operating profit (loss) | 9901 | €72,608 | €53,462 | -€19,146 | -26.4% |
| Financial income | 75/76B | €14,884 | €28,706 | +€13,822 | +92.9% |
| Recurring financial income | 75 | €14,884 | €14,243 | -€641 | -4.3% |
| Non-recurring financial income | 76B | - | €14,463 | +€14,463 | |
| Financial charges | 65/66B | €10,241 | €8,391 | -€1,850 | -18.1% |
| Recurring financial charges | 65 | €10,241 | €8,391 | -€1,850 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €77,251 | €73,777 | -€3,475 | -4.5% |
| Income taxes | 67/77 | €23,051 | €20,427 | -€2,623 | -11.4% |
| Profit (loss) for the period | 9904 | €54,201 | €53,349 | -€852 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,201 | €53,349 | -€852 | -1.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.