TEM-ELEC: 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.
TEM-ELEC
Largest movements
- Cash +€38,904
up €38,904 (+333%), from €11,666 to €50,571
mainly Net result for the year (+€25,274) and Receivables within one year (+€10,887)
- Receivables within one year -€10,887
down €10,887 (-79.4%), from €13,712 to €2,825
of which Trade receivables: -€13,712
- Profit (loss) carried forward +€25,274
up €25,274 (+209%), from €12,102 to €37,376
- Tax, wage and social debts +€7,845
new in 2025: €7,845
- Trade debts -€7,481
down €7,481 (-91.3%), from €8,193 to €712
- Other debts +€1,875
up €1,875 (+52.3%), from €3,589 to €5,464
- Gross operating margin +€18,530
up €18,530 (+121%), from €15,259 to €33,789
- Taxes +€4,736
up €4,736 (+152%), from €3,108 to €7,845
- Other operating charges +€543
up €543 (+1,108%), from €49 to €592
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 | €25,884 | €53,396 | +€27,512 | +106% |
| Current assets | 29/58 | €25,884 | €53,396 | +€27,512 | +106% |
| Amounts receivable within one year | 40/41 | €13,712 | €2,825 | -€10,887 | -79.4% |
| Trade receivables | 40 | €13,712 | - | -€13,712 | |
| Other amounts receivable | 41 | - | €2,825 | +€2,825 | |
| Cash at bank and in hand | 54/58 | €11,666 | €50,571 | +€38,904 | +333% |
| Deferred charges and accrued income | 490/1 | €505 | - | -€505 | |
| Total equity and liabilities | 10/49 | €25,884 | €53,396 | +€27,512 | +106% |
| Equity | 10/15 | €14,102 | €39,376 | +€25,274 | +179% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,102 | €37,376 | +€25,274 | +209% |
| Amounts payable | 17/49 | €11,782 | €14,021 | +€2,238 | +19.0% |
| Amounts payable within one year | 42/48 | €11,782 | €14,021 | +€2,238 | +19.0% |
| Trade debts | 44 | €8,193 | €712 | -€7,481 | -91.3% |
| Suppliers | 440/4 | €8,193 | €712 | -€7,481 | -91.3% |
| Taxes, remuneration and social security | 45 | - | €7,845 | +€7,845 | |
| Taxes | 450/3 | - | €7,845 | +€7,845 | |
| Other amounts payable | 47/48 | €3,589 | €5,464 | +€1,875 | +52.3% |
| Other operating charges | 640/8 | €49 | €592 | +€543 | +1,108% |
| Gross operating margin | 9900 | €15,259 | €33,789 | +€18,530 | +121% |
| Operating profit (loss) | 9901 | €15,210 | €33,197 | +€17,987 | +118% |
| Financial charges | 65/66B | - | €79 | +€79 | |
| Recurring financial charges | 65 | - | €79 | +€79 | |
| Profit (loss) for the period before taxes | 9903 | €15,210 | €33,118 | +€17,909 | +118% |
| Income taxes | 67/77 | €3,108 | €7,845 | +€4,736 | +152% |
| Profit (loss) for the period | 9904 | €12,102 | €25,274 | +€13,172 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €12,102 | €25,274 | +€13,172 | +109% |
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 15 October 2026 via checked.be.