TEMA-Advice: 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.
TEMA-Advice
Largest movements
- Tangible fixed assets -€2,964
down €2,964 (-69.6%), from €4,255 to €1,292
of which Other tangible fixed assets: -€1,671
- Deferred charges and accrued income -€1,656
down €1,656 (-46.1%), from €3,595 to €1,939
- Receivables within one year -€1,615
down €1,615 (-16.4%), from €9,870 to €8,255
of which Other amounts receivable: -€1,293
- Cash -€620
down €620 (-1.5%), from €40,876 to €40,256
mainly Contributions, distributions and other (-€48,700) and Accrued charges and deferred income (-€153)
- Reserves -€28,191
down €28,191 (-99.8%), from €28,247 to €55
- Other debts +€20,617
up €20,617 (+705.0%), from €2,925 to €23,542
- Trade debts +€954
up €954 (+97.9%), from €975 to €1,929
- Gross operating margin -€8,182
down €8,182 (-20.1%), from €40,630 to €32,449
- Taxes -€2,524
down €2,524 (-25.2%), from €10,017 to €7,492
- Other operating charges +€695
up €695 (+194.6%), from €357 to €1,052
- Financial income -€508
down €508 (-100.0%), from €508 to €0
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.
Cash bridge derived
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 | €58,597 | €51,742 | -€6,854 | -11.7% |
| Fixed assets | 21/28 | €4,255 | €1,292 | -€2,964 | -69.6% |
| Tangible fixed assets | 22/27 | €4,255 | €1,292 | -€2,964 | -69.6% |
| Furniture and vehicles | 24 | €1,365 | €72 | -€1,293 | -94.7% |
| Other tangible fixed assets | 26 | €2,890 | €1,219 | -€1,671 | -57.8% |
| Current assets | 29/58 | €54,341 | €50,451 | -€3,890 | -7.2% |
| Amounts receivable within one year | 40/41 | €9,870 | €8,255 | -€1,615 | -16.4% |
| Trade receivables | 40 | €8,008 | €7,687 | -€322 | -4.0% |
| Other amounts receivable | 41 | €1,861 | €568 | -€1,293 | -69.5% |
| Cash at bank and in hand | 54/58 | €40,876 | €40,256 | -€620 | -1.5% |
| Deferred charges and accrued income | 490/1 | €3,595 | €1,939 | -€1,656 | -46.1% |
| Total equity and liabilities | 10/49 | €58,597 | €51,742 | -€6,854 | -11.7% |
| Equity | 10/15 | €46,847 | €18,655 | -€28,191 | -60.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,247 | €55 | -€28,191 | -99.8% |
| Distributable reserves | 133 | €28,247 | €55 | -€28,191 | -99.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,750 | €33,087 | +€21,337 | +181.6% |
| Amounts payable within one year | 42/48 | €10,354 | €31,844 | +€21,490 | +207.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €975 | €1,929 | +€954 | +97.9% |
| Suppliers | 440/4 | €975 | €1,929 | +€954 | +97.9% |
| Taxes, remuneration and social security | 45 | €6,454 | €6,373 | -€82 | -1.3% |
| Taxes | 450/3 | €6,454 | €6,373 | -€82 | -1.3% |
| Other amounts payable | 47/48 | €2,925 | €23,542 | +€20,617 | +705.0% |
| Accrued charges and deferred income | 492/3 | €1,396 | €1,243 | -€153 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,091 | €2,964 | -€127 | -4.1% |
| Other operating charges | 640/8 | €357 | €1,052 | +€695 | +194.6% |
| Gross operating margin | 9900 | €40,630 | €32,449 | -€8,182 | -20.1% |
| Operating profit (loss) | 9901 | €37,183 | €28,433 | -€8,750 | -23.5% |
| Financial income | 75/76B | €508 | €0 | -€508 | -100.0% |
| Recurring financial income | 75 | €508 | €0 | -€508 | -100.0% |
| Financial charges | 65/66B | €402 | €432 | +€31 | +7.6% |
| Recurring financial charges | 65 | €402 | €432 | +€31 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €37,290 | €28,001 | -€9,289 | -24.9% |
| Income taxes | 67/77 | €10,017 | €7,492 | -€2,524 | -25.2% |
| Profit (loss) for the period | 9904 | €27,273 | €20,509 | -€6,764 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,273 | €20,509 | -€6,764 | -24.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.