G.T. Temtera: 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.
G.T. Temtera
Largest movements
- Receivables within one year +€125,974
up €125,974 (+39.7%), from €317,194 to €443,168
of which Trade receivables: +€148,866
- Cash +€101,648
up €101,648 (+53.9%), from €188,441 to €290,088
mainly Net result for the year (+€359,631) and Depreciation (+€29,743)
- Tangible fixed assets -€25,369
down €25,369 (-12.8%), from €197,460 to €172,091
of which Furniture and vehicles: -€24,419
- Reserves +€204,065
up €204,065 (+22.0%), from €926,561 to €1.1m
- Gross operating margin +€11,954
up €11,954 (+2.2%), from €547,512 to €559,467
- Financial income -€7,524
down €7,524 (-43.2%), from €17,421 to €9,897
- Taxes +€6,415
up €6,415 (+3.8%), from €169,336 to €175,751
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,044,010 | €1,247,836 | +€203,826 | +19.5% |
| Fixed assets | 21/28 | €257,460 | €232,091 | -€25,369 | -9.9% |
| Tangible fixed assets | 22/27 | €197,460 | €172,091 | -€25,369 | -12.8% |
| Plant, machinery and equipment | 23 | €2,440 | €1,489 | -€950 | -39.0% |
| Furniture and vehicles | 24 | €195,020 | €170,601 | -€24,419 | -12.5% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €786,550 | €1,015,746 | +€229,195 | +29.1% |
| Amounts receivable within one year | 40/41 | €317,194 | €443,168 | +€125,974 | +39.7% |
| Trade receivables | 40 | €240,020 | €388,886 | +€148,866 | +62.0% |
| Other amounts receivable | 41 | €77,174 | €54,282 | -€22,892 | -29.7% |
| Current investments | 50/53 | €276,716 | €279,000 | +€2,284 | +0.8% |
| Cash at bank and in hand | 54/58 | €188,441 | €290,088 | +€101,648 | +53.9% |
| Deferred charges and accrued income | 490/1 | €4,199 | €3,489 | -€710 | -16.9% |
| Total equity and liabilities | 10/49 | €1,044,010 | €1,247,836 | +€203,826 | +19.5% |
| Equity | 10/15 | €941,579 | €1,145,644 | +€204,065 | +21.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €926,561 | €1,130,626 | +€204,065 | +22.0% |
| Distributable reserves | 133 | €926,561 | €1,130,626 | +€204,065 | +22.0% |
| Profit (loss) carried forward | 14 | €2,618 | €2,618 | = | 0.0% |
| Amounts payable | 17/49 | €102,431 | €102,192 | -€239 | -0.2% |
| Amounts payable within one year | 42/48 | €102,131 | €101,167 | -€964 | -0.9% |
| Trade debts | 44 | €17,414 | €17,917 | +€502 | +2.9% |
| Suppliers | 440/4 | €17,414 | €17,917 | +€502 | +2.9% |
| Taxes, remuneration and social security | 45 | €84,717 | €83,251 | -€1,466 | -1.7% |
| Taxes | 450/3 | €84,717 | €83,251 | -€1,466 | -1.7% |
| Accrued charges and deferred income | 492/3 | €300 | €1,025 | +€725 | +242% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,441 | €29,743 | -€698 | -2.3% |
| Other operating charges | 640/8 | €1,617 | €2,557 | +€940 | +58.1% |
| Gross operating margin | 9900 | €547,512 | €559,467 | +€11,954 | +2.2% |
| Operating profit (loss) | 9901 | €515,454 | €527,166 | +€11,713 | +2.3% |
| Financial income | 75/76B | €17,421 | €9,897 | -€7,524 | -43.2% |
| Recurring financial income | 75 | €17,421 | €9,897 | -€7,524 | -43.2% |
| Financial charges | 65/66B | €3,420 | €1,681 | -€1,738 | -50.8% |
| Recurring financial charges | 65 | €3,420 | €1,681 | -€1,738 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €529,455 | €535,382 | +€5,927 | +1.1% |
| Income taxes | 67/77 | €169,336 | €175,751 | +€6,415 | +3.8% |
| Profit (loss) for the period | 9904 | €360,119 | €359,631 | -€489 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €360,119 | €359,631 | -€489 | -0.1% |
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 21 October 2026 via checked.be.