TEMA BOUW: 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.
TEMA BOUW
Largest movements
- Financial fixed assets +€3,900
new in 2025: €3,900
- Receivables within one year +€3,792
up €3,792 (+3.7%), from €101,805 to €105,597
of which Trade receivables: +€3,722
- Tangible fixed assets -€1,550
down €1,550 (-17.4%), from €8,917 to €7,368
of which Furniture and vehicles: -€1,054
- Tax, wage and social debts +€7,810
up €7,810 (+148%), from €5,282 to €13,092
of which Taxes: +€7,431
- Trade debts -€6,094
down €6,094 (-10.1%), from €60,541 to €54,447
- Reserves +€5,057
up €5,057 (+33.7%), from €15,013 to €20,070
- Gross operating margin +€5,697
up €5,697 (+41.2%), from €13,832 to €19,529
- Taxes +€4,556
up €4,556 (+142%), from €3,219 to €7,776
- Other operating charges +€1,504
up €1,504 (+113%), from €1,336 to €2,841
- Depreciation -€499
down €499 (-15.4%), from €3,249 to €2,750
- Financial charges +€295
up €295 (+408%), from €72 to €367
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 | €121,432 | €127,559 | +€6,127 | +5.0% |
| Fixed assets | 21/28 | €8,917 | €11,268 | +€2,350 | +26.4% |
| Tangible fixed assets | 22/27 | €8,917 | €7,368 | -€1,550 | -17.4% |
| Plant, machinery and equipment | 23 | €496 | €0 | -€496 | -100% |
| Furniture and vehicles | 24 | €8,421 | €7,368 | -€1,054 | -12.5% |
| Financial fixed assets | 28 | - | €3,900 | +€3,900 | |
| Current assets | 29/58 | €112,514 | €116,291 | +€3,777 | +3.4% |
| Amounts receivable within one year | 40/41 | €101,805 | €105,597 | +€3,792 | +3.7% |
| Trade receivables | 40 | €100,095 | €103,817 | +€3,722 | +3.7% |
| Other amounts receivable | 41 | €1,710 | €1,780 | +€70 | +4.1% |
| Cash at bank and in hand | 54/58 | €7,902 | €8,253 | +€351 | +4.4% |
| Deferred charges and accrued income | 490/1 | €2,807 | €2,441 | -€366 | -13.0% |
| Total equity and liabilities | 10/49 | €121,432 | €127,559 | +€6,127 | +5.0% |
| Equity | 10/15 | €33,613 | €38,670 | +€5,057 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,013 | €20,070 | +€5,057 | +33.7% |
| Distributable reserves | 133 | €15,013 | €20,070 | +€5,057 | +33.7% |
| Amounts payable | 17/49 | €87,818 | €88,889 | +€1,071 | +1.2% |
| Amounts payable within one year | 42/48 | €87,818 | €88,889 | +€1,071 | +1.2% |
| Trade debts | 44 | €60,541 | €54,447 | -€6,094 | -10.1% |
| Suppliers | 440/4 | €60,541 | €54,447 | -€6,094 | -10.1% |
| Taxes, remuneration and social security | 45 | €5,282 | €13,092 | +€7,810 | +148% |
| Taxes | 450/3 | €3,282 | €10,713 | +€7,431 | +226% |
| Remuneration and social security | 454/9 | €2,000 | €2,378 | +€378 | +18.9% |
| Other amounts payable | 47/48 | €21,995 | €21,350 | -€645 | -2.9% |
| Remuneration, social security and pensions | 62 | €726 | €742 | +€16 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,249 | €2,750 | -€499 | -15.4% |
| Other operating charges | 640/8 | €1,336 | €2,841 | +€1,504 | +113% |
| Gross operating margin | 9900 | €13,832 | €19,529 | +€5,697 | +41.2% |
| Operating profit (loss) | 9901 | €8,521 | €13,197 | +€4,675 | +54.9% |
| Financial income | 75/76B | €2 | €3 | +€1 | +98.7% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +98.7% |
| Financial charges | 65/66B | €72 | €367 | +€295 | +408% |
| Recurring financial charges | 65 | €72 | €367 | +€295 | +408% |
| Profit (loss) for the period before taxes | 9903 | €8,450 | €12,832 | +€4,382 | +51.9% |
| Income taxes | 67/77 | €3,219 | €7,776 | +€4,556 | +142% |
| Profit (loss) for the period | 9904 | €5,231 | €5,057 | -€174 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,231 | €5,057 | -€174 | -3.3% |
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 19 October 2026 via checked.be.